Online Resource Database
Most resources in the ORD are available to CDFA members only. CDFA members should login with their CDFA Account at the top of the page to access the full set of resources. Non-members are encouraged to join CDFA today
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How Do Equity Investments WorkMembers only Login
Steve Friedman reminds us how equity investments work, how they are different than debt, and prepare us to explore layering capital resources together for maximum Opportunity Zone engagement.
Special Rules for Capital Gains Invested in Opportunity Zones
The IRS has released this revenue ruling addressing the application to real property of the “original use” requirement in IRC section 1400Z-2(d)(2)(D)(i)(II) and the “substantial improvement” requirement in IRC section 1400Z-2(d)(2)(D)(i)(II) and...
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