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.

Treasury and IRS have issued an initial set of proposed regulations and guidance on how the Qualified Opportunity Zone tax benefits under IRC 1400Z-2 (including the certification of Qualified Opportunity Funds and eligible investments in Qualified Opportunity Zones) will be administered. IRS also has posted a list of Frequently Asked Questions about Opportunity Zones on the irs.gov Tax Reform pages. You may submit comments on the proposed regulations electronically via the Federal Rulemaking Portal at www.regulations.gov (IRS REG-115420-18). You will want to monitor the Tax Reform page at the IRS website for additional Opportunity Zone information and other Tax Reform information. For any other questions, please call (800) 829-1040.

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.)

    • Based on nominations of eligible census tracts by the Chief Executive Officers of each State, Treasury has completed its designation of Qualified Opportunity Zones. Each State nominated the maximum number of eligible tracts, per statute, and these designations are final. The statute and legislative history of the Opportunity Zone designations, under IRC § 1400Z, do not contemplate an opportunity for additional or revised designations after the maximum number of zones allowable have been designated in a State or Territory.

  • 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. (Please note that if other layer options selected, it will change the colors of the tracts.)

    • 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: (800) 829-1040


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

Please note that the CDFI Fund is unable to provide confirmation that an investment is in a Qualified Opportunity Zone. Interested parties can use the Census Bureau’s online Geocoder tool to determine the census tract in which a specific address lies and then use the Opportunity Zone mapping system or the list of designated Qualified Opportunity Zones to determine the status of that census tract.