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The Opportunity Zone incentive is an economic development tool that supports economic growth. Invest in Opportunity Zones and defer tax on eligible gains.

Find out how to invest in a Qualified Opportunity Fund and the requirements for receiving the tax benefits.

334 - Thirty-Day Letter

Find filing requirements to certify and maintain a Qualified Opportunity Fund for the purpose of investing in a Qualified Opportunity Zone property.

Use Form 8915-C if you were adversely affected by a 2018 disaster and you received a distribution that qualifies for favorable tax treatment.

Information about Form 4506-A, Request for Public Inspection or Copy of Exempt or Political Organization IRS Form, including recent updates, related forms and instructions on how to file. Use this form to request, under section 6104, a copy of an exempt or political organization's return, report, notice, or exemption application, or an inspection of a return, report, notice, or exemption application at an IRS office.

Use Form 8915-D if you were adversely affected by a 2019 disaster and you received a distribution that qualifies for favorable tax treatment.

92 - Statement that organization is an operating foundation

Website resources on group exemption rulings.

International Tax Statistics Foreign Sales Corporations (FSC) / Interest-Charge Domestic International Sales Corporation (IC-DISC)