# Opportunity zone

Concept · [Fundraising and equity](https://ecosystem.samcarlton.com/fundraising)

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

A designated low-[income](https://ecosystem.samcarlton.com/revenue) 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](https://ecosystem.samcarlton.com/equity) sale into a qualified opportunity fund that backs a business in a designated Tulsa zone.

## Connects to (4)

- [Capital gains](https://ecosystem.samcarlton.com/capital-gains): The profit from selling an asset, such as stock or property, for more than it cost.
- [CDFI](https://ecosystem.samcarlton.com/cdfi): Short for community development financial institution.
- [Economic development organization](https://ecosystem.samcarlton.com/economic-development-organization): An organization whose job is to grow the economy of a city, region or state.
- [Startup ecosystem](https://ecosystem.samcarlton.com/startup-ecosystem): The people, money and organizations in one place that help new companies start and grow.

## 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.

Map view: https://ecosystem.samcarlton.com/opportunity-zone