Qualified Opportunity Zone Funds must be either taxed as a corporation or a partnership. As such, C-Corporations, S-Corporations, General Partnerships, Limited Partnerships, and Limited Liability Companies (taxed either as a corporation or a partnership), constitute eligible investment vehicles. 

Individuals and Limited Liability Companies owned by an individual and treated as a disregarded entity are not eligible. 

Numerous public and private funds have been created to take advantage of this new tax law. 

It is important to carefully review all offering materials for any such investment. 

Alternatively, you can create your own fund. This can be done for both small and large projects. Thanks to the relatively benign government requirements, this can be cost-effectively done.