From the article: > No more than 5% of a QOZB’s assets can be “nonqualified financial property”. Nonqualified financial property includes most types of financi

From the article: > No more than 5% of a QOZB’s assets can be “nonqualified financial property”. Nonqualified financial property includes most types of financial assets such as stocks and bonds but excludes cash, loans with a term of 18 months or less, and accounts receivable acquired in the ordinary course of business. Cash on hand is ignored. However, I speculate that if you put said cash in an interest gathering bank account, the IRS might have a firmer view. So you're likely capitalizing the business with cash on hand that cannot attract meaningful interest.