I'd say it's more like setting up a handler for a callback, signal, interrupt or something along those lines.
Function declarations by themselves don't usually do that. Something else has to tell the system to run that function whenever the correct state occurs.
That doesn't account for unconditional come-froms.¸but I expect there'd have to be a label at the end of some code somewhere that would give a hint about shenanigans yet to occur. Frankly that'd be worse than a goto, but then, we knew that already.