For instance I have Food and Dining:  Fast Food, Restaurants, Groceries so I can better track where my money is going.  

That puts you in a different category--you can be catered to more and your needs accommodated. 

Best balance and closest proximity of outdoors/beach and water activities/food/nightlife/weather I've seen.

Just food for thought.

So we decided to cater to that niche.

Cabelas, gander mountain, 4 hotel chains, numerous restaurants, a dozen food trucks, and more have opened in the last little while.

Just strike up a conversation about food on the shelf you are both looking at, or the long lines, and before you know it, you will be out of your shell.

I'm a foodie hence the food analogy.

thanks Alex - we love hanging out in Beaufort (Bay street festivals, Plum, etc.)Yemassee is where we go once a month to pick up gov't food for a food pantry we volunteer at ...sandalwoodrunforhunger.comRod

If that is correct in my understanding then you are effectively lending monies to your IRA, which is prohibited.If on the other hand you are stating that you are creating a JV (20% IRA, 75% personal and 5% third-party), and your portion is a personal guarantee pledge of ownership to borrow the monies to pay for your share, then you are extremely close to stating that you are using your IRA based partnership to enable you to get a loan which is a prohibited transaction.While these appear to be good food for thought, as professionals we would be happy have you test the case with the IRS so that we can all learn from your experiences (I am sure Brian would concur too) :-).