counteroffer vs offering

counteroffer and offering both are nouns.

Word	Noun	Adjective	Verb	Adverb
counteroffer	Yes	No	No	No
offering	Yes	No	No	No

As nouns, offering is a hypernym of counteroffer; that is, offering is a word with a broader meaning than counteroffer:

Other hypernyms of counteroffer include offer.

counteroffer (noun)	offering (noun)
an offer made by someone who has rejected a prior offer	the act of contributing to the funds of a church or charity
	something offered (as a proposal or bid)
	the verbal act of offering
	money contributed to a religious organization; item or items contributed to a religious organization for religious purposes