Understand prohibited transactions and disqualified parties.

Specify certain Prohibited behaviors at all timesVisitor/overnight guest policyNo cooking appliances in roomsNo window or room AC unless provided by LLNo storage of flammable liquids or car/motorcycle partsNo pets.

Thus, your tax exempt IRA is now getting killed on taxes.Prohibited TransactionsThe other major issue here is that of prohibited transactions.

That is completely prohibited.

Two, HOA rental restrictions need to be checked as some areas prohibit rental or impose strict conditions making it really hard to rent.

In any case it's an issue of assignment of income which is prohibited. 

Some states make having an LLC cost prohibitive for a small landlord/investor.

However, the animals must each serve a disability-related need and the request must be reasonable.What you can do:Request proper documentation from a licensed healthcare provider (not just an online certificate mill).Verify that each animal is part of the accommodation — not just “they’re all emotional support.”Evaluate whether three animals would create an undue burden (size of unit, property type, damage risk, insurance restrictions, etc.).What you cannot do:Charge pet fees or pet rent for legitimate ESAs.Apply breed restrictions (unless insurance truly prohibits).It’s not strange legally, but three animals in one unit increases wear and risk — so you want to be sure the documentation is solid and that the request is reasonable for the property.When in doubt, many landlords use an ESA verification service or consult a housing attorney to avoid missteps.

The prohibited transaction rules regarding self directed plans, IRA, 401k, HSA, ESA are all pretty much the same.

Unfortunately, the Bigger Pockets rules prohibit us from offering you our help, like one colleague of mine just did.