By Opportunity Zone Expo Staff 

Qualified Opportunity Funds pool diverse investor funds and allocate those funds into eligible businesses and properties within Qualified Opportunity Zones. The capital gains funds can make equity investments into any asset class, including seed capital for start-ups. Any taxpaying partnership is eligible to become a Qualified Opportunity Fund, as it is a self-certification process.

An LLC, corporation, REIT and other forms of partnerships, new or previously developed in the United States, can become a Qualified Opportunity Fund. The funds are required to have 90 percent of their assets invested into eligible entities. That requirement will be measured semi-annually by an IRS auditing process.