I mean, I get the “playing it safe” aspect, but there has got to be a way to tell whether the income is UBTI, which is the second (and indelible) part of necessity for a 990T, as I understand it.

Is 2 bathrooms a necessity for places with 3br or more or do 3br/1ba rent just fine?

Not cheap either, and these days with the new structure it's the same cost as going to the land registry office (LRO pricing went up).If instruments aren't an absolute necessity, then access to Geowarehouse (paid, or through a lawyer or real estate agent) is the best bet.

If they are wanting to have some sort of tax-advantage from it then you might have some legal necessities, but most of the time "buddy loans" don't really seek that benefit.Rule of thumb? 

Credit card debt tells me they are bad at managing money and utilities debt tells me they don't care about basic necessities.

We’ve had several occasions where tenants have offered to 1/2 the cost of the installation of AC (on nicer units) to meet their request (in the Northwest AC is not a necessity)

We turned it into a rental property out of necessity and hired a property manager.

This is more of a necessity for rental properties.

Those reserves to survive are a necessity. 

I furnish the bedrooms with basic necessities, including: Bedframe, Mattress, Nightstand, and Dresser.