Nonprofit Opportunity Zones

Opportunity Zones for nonprofits and mission-driven deals: current-law QOF/QOZB mechanics (rolling five-year deferral, 10% and rural 30% basis step-ups, 10-year appreciation exclusion, 90% asset tests, sin-business exclusions), 2027 OZ 2.0 tract redesignations, rural QROF enhancements, nonprofit roles (QOZB sponsor, JV partner, fund investor), deal selection against community benefit, community-benefit covenants, and 6039K/6039L reporting. Use when a user says 'an investor wants to put opportunity zone money into our project,' 'should our nonprofit be the QOZB or a limited partner,' 'what changed in opportunity zones law in 2025-2026,' 'can our foundation invest in a qual…