The regulations make it quite challenging for an entity investing in farming to qualify as a QOF, especially if the land is already in use for farming. However, your question specifically relates to developments in agriculture, and there I would respond vertical farming or greenhouses. Farming is the last manufacturing activity still to be conducted outdoors, and given the escalating uncertainty of weather conditions, we're at an inflection point where indoor farming will become increasingly efficient. That being said, pairing up with the community and nonprofits is always a good idea. For agriculture in particular, I recommend exploring the EPA's Local Foods, Local Places Program, which gives special consideration to projects located in Opportunity Zones.