The regulation specifically states that this exception may apply to a portion of a home used to furnish lodging to tourists or to long-term boarders such as students (if that portion is regularly available for occupancy by paying customers and the owner is not treated as using that portion as a residence during the tax year).

Our philosphy was and is "if it's too far to drive and maintain we're not spending our money".I think the problem was OOS was too far for many of those investors to drive to or pay the cost of a flight and lodging to vet the properties themselves, and they trusted the "Tv guy who knew what he was doing."

.- No need for cabins as members could lodge within their own travel trailer..- Property boasts 14 acre lake- 3/4 acre swimming area with platform and waterslide- Pavillion-Water and electric to 65 sites now --much room for additional sites-2 bath houses..one with showers4- bedroom farmhouse1- Country Style Retail storeCurrently operating 5 months/ present owners seeking approval for year round operation..Current owners feel that marketing outside the traditional campground guidelines -- organizations interested can still operate under campground status while implementing ( the buying organization ) its message/lifestyle...** Option 1-- Property could be bought with mineral rights ( property sits atop natural gas reserve...not yet developed...residual income once NYS approves ..Marcellus Shale Country...

. - My wife is an accountant- I have great access to Chicago, Cleveland, Minneapolis, and Atlanta with free airfare, meals, and lodging.

I guess if it is in the middle nowhere....hunting/fishing lodge?

We also want to build a respite lodge for Pastors and their families.  

There also may be a special tax rate you must collect, report, and pay for a lodging or something rather than a rental unit if it's less than 30 days, so you may need to check that out in your city.

Hi Lynette,I have been researching manufactured homes myself to build a hunting/fishing/skiing lodge in Colorado. 

Some corporations create their own lists, so if there's a business or industry near you who has this need, one could reach out to them and offer housing for their workers.My sister worked as a traveling nurse and was offered a housing stipend that she could use to find lodging at extended stay hotels or in the private rental market.

He was putting them in a hunting lodge in Kansas.