About
Angel Investor Investment Credit is a certified angel fund operating in Fargo, North Dakota, structured as part of the state's tax incentive ecosystem for early-stage venture capital. The fund operates under North Dakota's Angel Investor Investment Credit program, administered by the Office of State Tax Commissioner, which provides tax credits to individual angel investors participating in qualified investments in certified North Dakota businesses. Investors in the fund can claim tax credits subject to annual limits of $45,000 and lifetime limits of $500,000 per investor. The fund follows a standardized reporting process requiring submission of a Qualified Investment Report within 30 days of making an investment in a qualified business, along with individual Participating Angel Investor Investment Statements for each participating member. The investment thesis focuses on supporting early-stage North Dakota companies, aligning with the state's economic development priorities. While specific check sizes, sector focus, and membership structure are not publicly detailed, the fund operates within North Dakota's broader angel investment framework designed to attract capital to seed and early-stage ventures. Investors benefit from both equity participation in portfolio companies and the state tax credit incentive, while portfolio companies gain access to not only capital but also the intellectual and professional networks of participating angel members. The fund's operations are transparent and regulated through the state's Division of Economic Development and Finance, requiring formal certification and ongoing reporting compliance.