There is an exception to the temporary financing exemption with regard to RESPA. It states that the exemption does not apply "if the loan is used to finance transfer of title to the first user".

Does this mean that all transactions where title is being transfered to the borrower (purchase transactions) are RESPA disclosable? I believe that it would be considered exempt if the borrower already owned the land. Is this correct?

Yes. If the proceeds of your loan purchases the land, even in a temporary loan, RESPA applies.

Thanks for your help!