What Assets are Eligible for Investment?

The policy allows for investment in operating businesses, equipment, and real property. Federal Treasury regulations provide additional detail about qualifying investments, however, generally:

  • Opportunity Funds may generally hold an interest in real estate located in Opportunity Zones (either directly or through business entities) and develop real estate properties.
  • Opportunity Funds may generally invest in for-profit entities located in Opportunity Zones (for example, start-up technology companies in business accelerators or incubators).
  • Investments must meet certain “substantial improvement” requirements the details of which are set forth in the Federal Treasury Regulations.

Show All Answers

1. How Does Someone Invest in an Opportunity Zone?
2. How Does the Tax Incentive Work?
3. How is an Opportunity Zone Tract Chosen?
4. What Assets are Eligible for Investment?
5. What is an Opportunity Zone?