This GAO report describes the process for designating census tracts as Opportunity Zones and compares characteristics of designated and non-designated tracts; describes Qualified Opportunity Funds' experiences with and states' views on the tax...

This 2021 EIG report explores whether the Opportunity Zones policy and regulations are working as intended, what its early effects have been, and details the improvements needed to ensure the policy fulfills its promise. While the early findings...

To address local disparities and help struggling areas thrive, governments at all levels have spent billions of dollars on a range of geographically targeted, or "place-based," economic development programs — mostly in the form of financial...

This guide, authored by CDFA and Skeo, provides an overview of various development finance tools and suggestions for how communities could use these tools to finance projects in Opportunity Zones. Each section includes additional resources to learn...

This quick guide, authored by CDFA and Skeo, outlines five key strategies for engaging Opportunity Zones investors including resources and tips that can help communities attract investment to their revitalization efforts.

This report from the White House' Council of Economic Advisers compares the advantages of OZs with those of other Federal antipoverty programs and documents the characteristics of the nearly 8,800 low-income communities designated as OZs. It also...

This is the third report issued by the White House Opportunity and Revitalization Council as required under Executive Order 13853, and outlines best practices that could be integrated into public and private investments in urban and economically...

This analysis from Wells Fargo discusses what investors need to know about Qualified Opportunity Zones. Wells Fargo Bank will also be publishing companion article(s) which will provide a more in-depth analysis of the operation of Qualified...

Cleveland-based Sustainable Community Associates (SCA) have broken ground on their fourth development in the city—The Tappan—which will bring 95 new apartments and a bakery to the Tremont neighborhood.

This document contains final regulations governing the extent to which taxpayers may elect the Federal income tax benefits provided by section 1400Z-2 of the Internal Revenue Code (Code) with respect to certain equity interests in a qualified...

On December 13, 2019, the Federal Deposit Insurance Corporation (FDIC) and the Office of the Comptroller of the Currency (OCC) announced a proposal to modernize the agencies’ regulations under the Community Reinvestment Act (CRA) that have not been...

The proposal requires information reporting from both Opportunity Funds and their investors. QOFs are required to report identifying information, amount and composition of assets, names and taxpayer identification numbers of investors, the amounts...

This paper continues a white paper series demonstrating the ways in which traditional development financing is already supporting food systems, with a focus on finance tools that help to stimulate investment. An overview of investment tools, such as...

Dave Jackson from Bricker & Eckler presents on Opportunity Zones Fundamentals & The Latest Updates in Ohio during the Ohio Roundtable.

Brad Fletcher from Illinois Finance Authority discusses C-PACE funding in Illinois.

Rich Frampton from Illinois Finance Authority sets the stage to discuss using Opportunity Fund capital with Bonds in Illinois.

Chris Kane from Hannon Armstrong Sustainable Real Estate discusses C-PACE with Opportunity Zone Equity in Illinois.

This CRS report briefly describes what census tracts have been designated as an OZ, what types of entities can are eligible as QOFs, the tax benefits of investments in QOFs, and what economic effects can be expected from OZ tax incentives.

Chris Compton and Brandon Jones with Winstead PC discuss the tax incentivized Opportunity Zone program.

Carol Mihalic with Kutak Rock LLP presents on Opportunity Zones investments, guidance and regulations.

Walter Davis from Peachtree Providence Partners presents on who are the Opportunity Fund investors.

Mark Elliott from South Carolina Opportunity Fund presents on who are the Opportunity Fund investors.

Joseph Darby discusses Understanding Rules & Regulations for Opportunity Funds.

Stephen Looney discusses Understanding Rules & Regulations for Opportunity Funds.

Marshall Phillips discusses Understanding Rules & Regulations for Opportunity Funds.

Jim Lang discusses Using Opportunity Fund Capital with other Development Finance Tools.

Inez Long discusses Using Opportunity Fund Capital with other Development Finance Tools.

This directory, produced by the National Council of State 'Housing Agencies, overviews the existing Opportunity Funds as of January 3, 2019.

Kenan Fikri, Carol Mihalic and Ira Weinstein's presentation discusses how these funds will work in practice and analyze the latest available information regarding regulations and guidance.

Kenan Fikri, Carol Mihalic and Ira Weinstein's presentation discusses how these funds will work in practice and analyze the latest available information regarding regulations and guidance.

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.

This document contains proposed regulations that provide guidance under section 1400Z-2 of the IRC relating to gains that may be deferred as a result of a taxpayer's investment in a Qualified Opportunity Fund.

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...

Shekar Narasimhan discusses approaches, what motivates investors, and the types of investments or assets they are considering in local Opportunity Zones.