Review Page 3 of IRS Publication 598, which states: “Business activities of an exempt organization ordinarily are considered regularly carried on if they show a frequency and continuity, and are pursued in a manner similar to comparable commercial activities of nonexempt organizations.†An example is given in the publication.

VRs have expenses you wouldn't ordinarily pay on a std rental.

In determining whether issuance of an order pursuant to subdivision (c) would constitute an material economic hardship for the plaintiff, the court shall bear in mind the Legislature’s intent that the common economic hardship resulting from the COVID-19 virus is not the fault of any one person or group of people and so must ordinarily be born by both landlords and tenants.

Proper hand hygiene which ordinarily most people don't do and covering your mouth when sneezing/coughing goes a long way!