[cl8ton]

Interrupting the pissing contest here, I will answer my post:

Some call it a questionable loophole. Others just call it a good idea. The producers of ABC's "Extreme Makeover: Home Edition" use a section of the Internal Revenue Code to keep families they help, like that of Ryan and Karia Stockdale of Middleton, from getting hit with a big tax bill when construction crews pack up and the dust settles. ...
According to IRS code, if a taxpayer rents a home to someone else for less than 15 days, the rental payments he or she receives don't count as income. So producers of the show can rent properties for up to 14 days while a host of volunteers tear down and rebuild The "rent" the show pays is actually the furniture, appliances and other niceties used in the rebuild. While most tenants don't rebuild rental properties from the ground up and equip them with state-of-the-art heating, cooling and sprinkler systems, those improvements and others are tax-free for the owner if their tenant happens to do so. ...

Resume gentlemen!