List of Qualified Opportunity Zone Funds (1067)
Opportunity Zone funds directory: filter, compare, and shortlist
Search and filter 1067 Qualified Opportunity Funds across all 50 states + DC by state, asset class, target IRR, minimum, and structure (Standard QOF / Rural QROF). All public-record data; sponsor-verified profiles where indicated. Use this directory to shortlist Day-1 capital before designations take effect January 1, 2027 — see the January 2027 investing checklist for timing, the 180-day straddle, and QOF vs QROF.
No paid placement. Every fund listed equally.
OZ 2.0 investments on or after January 1, 2027 receive a rolling 5-year deferral and a 10% basis step-up (30% for qualified rural funds). The governor nomination window closed September 28, 2026 (New Jersey and any other extension states: October 28) — read the OZ investing January 2027 guide before you pick a fund, then see the tax-benefits guide, Qualified Opportunity Fund overview, and OZ 2.0 comparison.
Opportunity Zone funds — frequently asked questions
How many Opportunity Zone funds are there?
This directory lists 1,067 Qualified Opportunity Funds (QOFs) and Qualified Rural Opportunity Funds (QROFs): 62 researched profiles plus funds drawn from their SEC Form D filings, open and closed. The full universe of QOFs is larger because any fund can self-certify with the IRS on Form 8996 without a public registry, but this is an independently maintained list.
What is the difference between a QOF and a Qualified Rural Opportunity Fund (QROF)?
A standard Qualified Opportunity Fund (QOF) invests in any designated Opportunity Zone and receives a 10% basis step-up after a 5-year hold under OZ 2.0. A Qualified Rural Opportunity Fund (QROF) invests specifically in rural zones and receives an enhanced 30% basis step-up at five years. Of the 1,067 funds listed here, 1 is structured as a rural QROF — filter Standard QOF vs Rural QROF in this directory, then use the QOF vs QROF rules for January 2027 checklist for Day-1 timing, the 10% vs 30% step-up path, and capital staging.
Are Opportunity Zone funds still available in 2026?
Yes. The One Big Beautiful Bill Act, signed July 4, 2025, made the Opportunity Zone program a permanent part of the tax code. Investments made on or before December 31, 2026 follow OZ 1.0 rules; investments made on or after January 1, 2027 follow the new OZ 2.0 rules with a rolling 5-year deferral, a 10% basis step-up (30% rural), and Day-1 QOF options you can shortlist in this directory — see the Day-1 QOF shortlist for January 2027 checklist for timing and structure.
What is the minimum investment for an Opportunity Zone fund?
Minimums vary widely by fund — from roughly $25,000 for some multi-asset funds to $250,000 or more for single-deal institutional funds. You can filter this directory by minimum investment, target IRR, asset class, and state to find funds that match your situation. Most QOFs are private placements limited to accredited investors — then use the minimums and Day-1 shortlist for January 2027 checklist for timing, the 10% step-up path, and QOF vs QROF before you commit capital.
How do I choose an Opportunity Zone fund?
Compare funds on geography (which zones they invest in), asset class (real estate, operating businesses, infrastructure), sponsor track record, fee structure, target returns, hold period, and whether the fund is a standard QOF or a rural QROF. This directory lists every fund equally with no paid placement, so you can filter and compare on the underlying data rather than ad spend — then use the Day-1 QOF shortlist for January 2027 checklist for timing, the 10% step-up path, and QOF vs QROF before you commit capital.
How should investors prepare QOF capital for January 1, 2027?
OZ 2.0 designations take effect January 1, 2027, with a rolling 5-year deferral and a 10% basis step-up (30% for qualified rural funds). Use this directory to shortlist Day-1 Standard QOF and Rural QROF options while the 180-day capital-gains clock and nomination window still run — then follow the 180-day capital-gains clock for January 2027 Day-1 checklist for timing and QOF vs QROF.
What are the best Opportunity Zone funds?
There is no single "best" Opportunity Zone fund — the right QOF depends on your capital-gains amount, target hold period, risk tolerance, and whether you want real estate, an operating business, or a rural (QROF) strategy. Because this list of 1,067 Qualified Opportunity Funds carries no paid placement and ranks every fund equally, you can sort the full directory by target IRR, minimum investment, asset class, and structure to find the best fund for your situation — rather than relying on advertised "top fund" lists — then use the best-fund shortlist criteria for January 2027 checklist for Day-1 timing, the 10% step-up path, and QOF vs QROF.
When do Opportunity Zone 2.0 fund benefits begin?
OZ 2.0 designations take effect January 1, 2027. Qualified Opportunity Fund investments made on or after that date receive a rolling 5-year deferral and a 10% basis step-up (30% for qualified rural funds). Shortlist Day-1 Standard QOF and Rural QROF options in this directory now — then follow the OZ 2.0 fund-benefits start date for January 2027 checklist for timing, the 10% step-up path, and QOF vs QROF.
What happens now that the September 28, 2026 nomination window has closed?
The federal OZ 2.0 governor nomination window closed September 28, 2026. States using the single 30-day extension under IRS Rev. Proc. 2026-14 (New Jersey among them) have until October 28, 2026 to file; Treasury then reviews and certifies nominations in late 2026, and OZ 2.0 designations take effect January 1, 2027. QOF investments on or after that date receive a rolling 5-year deferral and a 10% basis step-up (30% for qualified rural funds). Track state filings on the nomination tracker and use the post-deadline OZ investing January 2027 guide to line up Day-1 fund choices.
What should I check about a fund's target zones and reporting before investing in January 2027?
Three checks go beyond fees and track record. First, zone status: a tract a governor has nominated is not an OZ 2.0 zone until Treasury certifies it, and as of early October 2026 the only certified slate on our tracker is Idaho's. Ask which tracts the fund will invest in, then look up each state on the OZ 2.0 nomination tracker (for example, Massachusetts nominated 104 tracts on October 2 but is still awaiting certification). Second, rural status: the 30% step-up applies only to a qualified rural fund investing in rural zones; everything else gets 10%, so confirm which one the fund is structured for. Third, reporting: under the IRS's proposed rules (REG-116506-25), funds would file an annual information return on Form 8996 and send statements to investors who dispose of their interests, with penalties of $500 a day for late or incomplete fund returns, capped at $10,000 per return or $50,000 for funds with more than $10 million in gross assets. Ask the sponsor how it will handle that. Our report on the proposed reporting rules has the details, and the January 2027 investing guide covers timing.