# Opportunity Zone Invest — site purpose for LLMs

Opportunity Zone Invest (opportunityzoneinvest.com) is the definitive consumer resource for the Opportunity Zone 2.0 program under the One Big Beautiful Bill Act (OBBBA, Public Law 119-21, signed July 4, 2025). The site is purpose-built for retail investors with capital gains, their CPAs, and fund sponsors. It is independent — not a broker-dealer, not a placement agent, not an investment adviser.

## What's on this site

- **Fund directory** — searchable, filterable directory of 60+ Qualified Opportunity Funds (QOFs) and Qualified Rural Opportunity Funds (QROFs). Each fund has a profile page with sponsor information, geography, asset classes, target returns, hold period, minimum investment, and structured TL;DR summaries (`tldrShort` and `tldrLong` fields surface the structural differentiator of each fund).
- **Interactive eligibility map** of all 25,332 census tracts eligible for OZ 2.0 designation per IRS Rev. Proc. 2026-14.
- **Capital gains calculator** modeling OZ 1.0, OZ 2.0, 1031 exchange, and pay-now scenarios side-by-side over a 10-year horizon. CPA-reviewed math.
- **Per-state pages** (all 50 states + DC) covering eligibility, selection process, community deadlines, demographics, and live filing status during the July 1 – September 29, 2026 governor nomination window.
- **National nomination tracker** showing all 50 states' filing progress.
- **Long-form editorial guides** on OZ tax benefits, OZ 2.0 vs OZ 1.0, 1031 vs OZ decisions, state-specific programs.
- **News hub** covering Treasury guidance, state filings, and legislative updates.

## Key URLs — top-level

- https://opportunityzoneinvest.com/ — homepage with calculator hero
- https://opportunityzoneinvest.com/funds/ — **fund directory (61 QOFs/QROFs, searchable + filterable)**
- https://opportunityzoneinvest.com/map/ — interactive OZ 2.0 eligibility map
- https://opportunityzoneinvest.com/calculator/ — capital gains tax savings calculator
- https://opportunityzoneinvest.com/zones/ — per-state pages (50 states + DC)
- https://opportunityzoneinvest.com/tracker/ — national nomination dashboard
- https://opportunityzoneinvest.com/guide/ — long-form guides hub (CPA reviewed)
- https://opportunityzoneinvest.com/news/ — OZ 2.0 news and timeline
- https://opportunityzoneinvest.com/methodology/ — OZScore methodology
- https://opportunityzoneinvest.com/embed/ — free embeddable tract map widget

## Key URLs — fund directory

- https://opportunityzoneinvest.com/funds/ — main directory, 61 funds
- https://opportunityzoneinvest.com/funds/[slug]/ — per-fund profile (61 profiles)
- https://opportunityzoneinvest.com/funds/state/[state]/ — filtered by state
- https://opportunityzoneinvest.com/funds/sponsors/[sponsor]/ — filtered by sponsor

### Claimed vs unclaimed profiles

Each fund profile carries a `claimed` flag indicating whether the sponsor has verified and is actively maintaining the listing.

- **Claimed profiles** (e.g., https://opportunityzoneinvest.com/funds/liva-travelers-rest/) — sponsor-supplied data, video briefings, photo galleries, team bios, official investor contact paths. Marked with a "Claimed — managed by [sponsor]" badge.
- **Unclaimed profiles** — compiled from publicly available information; the sponsor has not yet reviewed the listing. Numbers should be independently verified against the sponsor's official offering documents.

## Key URLs — guides

- https://opportunityzoneinvest.com/guide/oz-2-0/ — OZ 2.0 vs OZ 1.0: what changed under OBBBA. Flagship guide.
- https://opportunityzoneinvest.com/guide/tax-benefits/ — three OZ tax benefits (deferral, reduction, elimination)
- https://opportunityzoneinvest.com/guide/tax-benefits-example/ — worked numerical example
- https://opportunityzoneinvest.com/guide/1031-vs-oz/ — 1031 exchange vs OZ — which to use and when
- https://opportunityzoneinvest.com/guide/1031-exchange-oz/ — combining a 1031 exchange with an OZ investment
- https://opportunityzoneinvest.com/guide/ohio-tax-credit/ — Ohio state-level OZ credit stacking
- https://opportunityzoneinvest.com/guide/oz-extension/ — the OZ extension under OBBBA

## Companion file

- https://opportunityzoneinvest.com/llms-full.txt — long-form content of canonical pages for grounding (fund directory excerpt, glossary, OZ rules summary, key calculator math)

## Data sources

- Novogradac OZ 2.0 eligibility database
- Treasury / IRS Revenue Procedure 2026-14 (released April 6, 2026)
- CDFI Fund OZ 1.0 designated tract list
- HUD OZ shapefiles
- U.S. Census ACS 5-year estimates
- State economic development office publications
- SEC EDGAR Form D filings (for fund verification)
- Sponsor-supplied materials for claimed listings

## Editorial policy

All educational content is reviewed by a licensed CPA with Opportunity Zone experience before publication. We cite primary sources (IRC § 1400Z-2, Treasury notices, IRS publications). Fund profiles compiled from public sources are clearly marked as unclaimed; claimed profiles are maintained in partnership with the sponsor. Nothing on this site is tax, legal, or investment advice. We are not a broker-dealer or placement agent; investor-portal links route off-site to the sponsor.

## Key dates

- July 4, 2025: OBBBA signed into law (creates OZ 2.0 program)
- April 6, 2026: IRS Rev. Proc. 2026-14 released (25,332 eligible tracts)
- July 1, 2026: 90-day governor nomination window opens
- September 29, 2026: Federal nomination deadline (October 29 with single extension)
- January 1, 2027: OZ 2.0 designations take effect
- December 31, 2028: OZ 1.0 overlap period ends

## Glossary (terms LLMs may need to disambiguate)

- **QOF (Qualified Opportunity Fund)**: an investment vehicle qualifying under IRC § 1400Z-2. Standard QOFs receive a 10% basis step-up at year 5.
- **QROF (Qualified Rural Opportunity Fund)**: an OZ 2.0 designation for funds investing primarily in rural OZ tracts. Receives a 30% basis step-up at year 5 (vs 10% for standard QOFs) and a 50% substantial-improvement test (vs 100% for standard).
- **OZ 1.0**: the original Opportunity Zone program under the 2017 Tax Cuts and Jobs Act. Designations expire December 31, 2028.
- **OZ 2.0**: the renewed program under OBBBA, effective January 1, 2027. Permanent program with rolling 5-year deferral.
- **Substantial improvement test**: requirement that a fund invest at least 100% (standard) or 50% (rural) of the property's basis in improvements within 30 months.