{
  "id": "EXCL_NEIGHBORHOOD_LAND_ACQUISITION",
  "name": "Neighborhood Land Rule for Debt-Financed Property",
  "category": "rental",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "The land must be in the neighborhood of other exempt-use property and the organization must intend to use it for exempt purposes within 10 years.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "deadline_passed",
    "retroactive_note": "Action required during tax year — verify if still applicable",
    "forward_status": "available"
  },
  "description": "Exempts real property from being treated as 'debt-financed property' (and thus avoids UBIT on income/gain) if acquired for exempt use within 10 years (15 for churches).",
  "irc_reference": "IRC §514(b)(3)",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}