Opportunity Funds

The Opportunity Zones program provides a federal tax incentive for investors to re-invest their realized capital gains into Opportunity Funds that are dedicated to investing in Opportunity Zones. Opportunity Funds are the private sector investment vehicles that invest in Opportunity Zones. The fund model will enable a broad array of investors to pool their resources in Opportunity Zones, increasing the scale of investments going to underserved areas. A list of Opportunity Zone Funds can be found at:

Opportunity Zone Fund Directory from Novogradac & Company LLP

Opportunity Zone Fund Directory published by National Council of State Housing Agencies