You don't need to be accredited to form your own QOF, but you'll probably need to be accredited to invest in any syndicated QOF.
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Do I need to be an accredited investor to invest in Opportunity Zones?
How can I take advantage of the OZ tax incentive if I have capital gains?
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A number of Opportunity Zone Funds that accept passive investment are open to accredited investors only. However, non accredited investors may be able to invest in certain passive Opportunity Zone investments and are also able to create their own self-directed Qualified Opportunity Funds.
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