This New York Time article explores some of the more than 80 Opportunity Zone Funds that have been set up so far. Some impact investors — whose aim is to make money while funding projects that bring about social or economic benefits — are targeting their funds toward areas in the Southeast and industrial Midwest. Several impact investors are working with philanthropists to try to establish accountability standards for the funds that the federal government does not yet require, to address issues like the quality of jobs created in poor areas. The goal for impact investors in opportunity funds is to steer money to small businesses and other development that communities actually need, and not just to finance things that provide wealthy investors with the highest returns, like high-end hotels or condos.