Opportunity Zones Resources

The authority to implement IRC 1400Z-1 and 1400Z-2 has been delegated to the IRS. The CDFI Fund is supporting the IRS with the Opportunity Zone nomination and designation process under IRC 1400Z-1 only.

The IRS has issued an initial set of regulations and guidance on how the Qualified Opportunity Zone benefit under IRC 1400Z-2 (including the certification of Qualified Opportunity Funds and eligible investments in Qualified Opportunity Zones) will be administered; and has posted a list of Frequently Asked Questions about Opportunity Zones. Please send any comments or questions related to Opportunity Funds and Opportunity Zone Investments to CC.ITA.Section.1400@irscounsel.treas.gov.  

Opportunity Zones

  • List of designated Qualified Opportunity Zones (QOZs):  This spreadsheet was updated June 14, 2018, to reflect the final QOZ designations for all States. (See IRS Notice 2018-48, 2018–28 Internal Revenue Bulletin 9, July 9, 2018, for the official list of all population census tracts designated as QOZs for purposes of Internal Revenue Code §§ 1400Z-1 and 1400Z-2.)

  • For a map of all designated QOZs, click here.
    • To view all designated QOZs, click on the “Layers” tab on the menu on the right hand side of the screen. Select “Opportunity Zone Tract” and unselect “2011-2015 LIC Census Tract,” and zoom in to a specific area on the map. Designated QOZs will appear in blue.

    • To view a specific census tract, enter the tract number in the search bar, select “2011-2015 Census Tract” by clicking on the mailbox symbol on the left of the search bar, click search, and select the census tract number that appears in the results below.

  • Additional Resources

    • IRS Revenue Procedure: Provides information on the eligibility criteria for census tract designation as a Qualified Opportunity Zone and the nomination and designation process.

    • Opportunity Zones Information Resource, with sortable lists by State of all census tracts originally eligible for designation as a QOZ.

    • Opportunity Zones Shapefile:  This Zip file contains a Geographic Information System (GIS) shapefile of all population census tracts designated as QOZs as well as all population census tracts originally eligible for designation as a QOZ. See Readme text document for additional detail.


For all questions on IRC 1400Z-2 related to Opportunity Funds and Opportunity Zone Investments:

Phone: (414) 231-2240

E-mail: CC.ITA.Section.1400@irscounsel.treas.gov


For questions only on IRC 1400Z-1 related to the Opportunity Zone nomination and designation process, or on the list and map of designated QOZs:

E-mail: OpportunityZone@cdfi.treas.gov