Opportunity zone

Also called: opportunity zones, qualified opportunity zone, QOZ, opportunity fund, qualified opportunity fund

A designated low-income area in the US where investors can put money through special funds and postpone tax on certain gains. The program was created by the Tax Cuts and Jobs Act of 2017.

For example: An investor puts gains from a stock sale into a qualified opportunity fund that backs a business in a designated Tulsa zone.

Connects to 4

Capital gains Concept
CDFI Concept
Economic development organization Concept
Startup ecosystem Concept

Sources

https://www.irs.gov/credits-deductions/businesses/opportunity-zones

This glossary is plain-language orientation, not legal or financial advice. Before you decide on a company structure, a contract, taxes or a fundraising deal, talk with a lawyer or an accountant.