Guidance

Internal Revenue Code

IRC 1400Z-1 Designation

IRC 1400Z–2 Special Rules for Capital Gains Invested in Opportunity Zones

IRS Guidance

Opportunity Zones Frequently Asked Questions
April 25, 2018

Revenue Procedures

Rev. Proc. 2018-16: Procedure for Designating Population Census Tracts as Qualified Opportunity Zones for purposes of §§ 1400Z–1 and 1400Z–2 of the Internal Revenue Code

Treasury

Designated Qualified Opportunity Zones
May 18, 2018

Designated Qualified Opportunity Zones
May 17, 2018

Designated Qualified Opportunity Zones
May 16, 2018

Designated Qualified Opportunity Zones
April 18, 2018

Treasury, IRS Announce First Round Of Opportunity Zones Designations For 18 States
April 9, 2018

Designated Qualified Opportunity Zones
April 9, 2018

CDFI Fund Data

Opportunity Zone Information Resource -  sortable lists by state of all census tracts eligible for designation as a Qualified Opportunity Zone
February 27, 2018

Link to a Map of All Deisgnated Qualified Opportunity Zones

Link to Opportunity Zone Resources

Other

WTAS: Support for the Trump Administration’s Approval of Opportunity Zones
April 18, 2018

Second Quarter Update to the 2017-2018 Priority Guidance Plan
February 7, 2018