Can I give loan to my brother, aunt, cousin or stepchild, so that they can use money as a down payment for home?

Can I give loan to my brother, aunt, cousin or stepchild, so that they can use money as a down payment for home?
Yes. Under IRC 4.975, brothers and sisters, aunts, uncles, cousins ​​and step-relations "are not included in the resolution of disqualified persons. So any dealings between your IRA and these will be prohibited transaction. To deal with your children, grandchildren, spouse or parent would need an exemption.