Understand the opportunity
Start with the program framework, eligibility distinctions, and the questions that matter before structuring a transaction.
Use this route to move from a capital-gain question to a location, a structured diligence path, and—only when it adds value—deeper analysis in OZ Explorer.
Start with the program framework, eligibility distinctions, and the questions that matter before structuring a transaction.
Establish the status of the actual place before assuming that a project is eligible or designated.
Use current tax and IRS materials as a starting point, then work with qualified advisers on individual facts.
Review fund, operating-business, and holding requirements before committing capital.
OZ2.org provides information and navigation support, not individualized legal, tax, or investment advice.