You need to speak to a CPA who knows more about it.
How can I self-certify my project we are building in an Opportunity Zone?
I want to take advantage of the tax benefits and certify my project, which happens to be located in an Opportunity Zone. However, my company’s headquarters is not. Is there any criteria the project needs to meet to create an Opportunity Fund? What counts as “an eligible corporation or partnership” for this purpose of self-certification?
The rules of having a Qualified Opportunity Fund and having the fund comply with all requirements are technical and complicated. There is no simple answer to your question.