Is a nursing home able to be considered a multifamily dwelling where we can count it for CRA credit?

Nursing homes fall under non-farm, non-residential real estate.

If the loan is $1,000,000 or less it is small business.

If the loan exceeds $1,000,000 it could be CD if it otherwise meets the community development definition.

From Call Report instructions:

1.e.(2) Loans secured by other nonfarm nonresidential properties. Report in column B the amount of nonfarm nonresidential real estate loans that are not secured by owner-occupied nonfarm nonresidential properties.
“Loans secured by other nonfarm nonresidential properties” are those nonfarm nonresidential property loans where the primary source of repayment is derived from rental income associated with the property (i.e., loans for which 50 percent or more of the source of repayment comes from third party, nonaffiliated, rental income) or the proceeds of the sale, refinancing, or permanent financing of the property. Include loans secured by hotels, motels, dormitories, nursing homes, assisted-living facilities, mini-storage warehouse facilities, and similar properties in this item as loans secured by other nonfarm nonresidential properties.

Nursing homes offer an excellent potential for Community Development credit because they usually have a high population of Title XIX patients. Therefore, they are providing community services primarily to LMI persons.