Yes. A self-directed IRA may obtain financing to purchase an eligible asset, provided the loan is structured as non-recourse financing.

Non-recourse financing means the lender's recovery is generally limited to the collateral securing the loan. The IRA owner and other disqualified persons cannot personally guarantee the loan or pledge personal assets as collateral.

Income generated from debt-financed assets may also be subject to Unrelated Business Income Tax (UBIT). Consult a qualified tax professional before using financing to purchase an asset through your IRA.