Use Community Room Agreement to Make Residents Responsible for Damage and Injury

A site’s community room is an ideal place for residents to throw parties or hold resident meetings. But your site may have closed its community room during the pandemic to limit social interactions and abide by local health guidelines. In fact, these type of safety precautions were common. During the course of the pandemic, the IRS issued notices stating that closing an amenity or common area during the period of April 2020 through September 2021 in response to COVID-19 doesn’t result in a reduction of eligible basis.