purchase (affiliate share max 20%)
formation and self-certifies on Form income derived from QOZ Property
8896 at end of tax year • Either 'original use' of the QOZ
■ Active conduct ... Fund assets must be leases, NNN likely do not qualify QOZ Fund
invested in QOZ property (QOZ
stock, QOZ partnership interest or ■ No 'sin businesses' — gambling, or
directly in QOZ
https://www.justice.gov/epstein/files/DataSet%2010/EFTA01375667.pdf