Commodity ETFs

Commodity funds make it easy to own gold, oil or a basket of raw materials. But how a fund holds its exposure changes its returns, risks and taxes. Here is how to tell them apart.

Three main structures

TypeExampleHow it worksWatch for
PhysicalGold fund (GLD)Holds metal in vaultsTaxed as a collectible when sold at a gain
Futures-basedOil fund (USO), broad fund (DBC)Holds futures and rolls themRoll costs; some issue K-1 tax forms
EquityMiner or energy stock fundsHolds company sharesBusiness risk on top of commodity moves

General features; read each fund’s prospectus.

Unlock all of Investing School

The rest of this lesson, its chart examples and quiz are part of Investing School. Start free with Stock Market Fundamentals and the first lesson in every category.