It does not.Here is the complete, relevant statute (as amended):"Real estate broker" means any individual or business entity, including a partnership, association, corporation, or limited liability company, who, for compensation or valuable consideration, (i) sells or offers for sale, buys or offers to buy, or negotiates the purchase or sale or exchange of real estate, including units or interest in condominiums, cooperative interest as defined in § 55.1-2100, or time-shares in a time-share program even though they may be deemed to be securities or (ii) leases or offers to lease, or rents or offers for rent, any real estate or the improvements thereon for others, or (iii) sells or offers to sell, buys or offers to buy, or negotiates or otherwise deals in real estate contracts, including assignable contracts, on two or more occasions in any 12-month period.The newest language (in italics) refers to individuals or entities who DEAL IN REAL ESTATE CONTRACTS. 

Yes there are plenty of MTRs on apps, also corporate housing a la Avalon (used to be Oakwoods - that's where they parked us film students from out of state back in the 2000s - the place was flooded with kids in Jan), and pilot season is mostly dead, but I feel that this market would always have a few folks coming in. 

If an entity holds title and you and the other partner own % interests in the entity than you can specify special allocations that are different from ownership % in the partnership agreement/or operating agreement (assuming the entity is taxed as a partnership, and not electing to be taxed as a corporation/s-corp).

I'm currently exploring options for speeding up the process of securing business funding and building corporate credit.

The fact that Robert Kiyosaki’s principles led him to a recent corporate bankruptcy and that Dave Ramsey’s principles have led him to a net worth of over $200 million doesn’t factor into the equation for folks who do not include risk into their calculations.  

Unless someone is willing to take on unlimited liability, or you want to form an LLC or corporation to serve as the general partner, you may want to consider the LLC structure. 

I was reading a book about corporations and the difference between LLCs and C corporations(for example).

The loan is issued to an individual or a disregarded single-member LLC, as opposed to loans issued to partnerships or corporations. 3.

In the end this cost segregation approach is only a Timing difference - you pay less tax now, you pay more tax later.3) Consider if an S-Corporation makes sense. 

Lifestyles gave me that plan.Since joining, I have Sextupled my net worth and quit my corporate job.