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"Acquisition indebtedness" means “the unpaid amount of indebtedness incurred by an organization in acquiring or improving debt-financed property. Acquisition indebtedness does not include indebtedness the incurrence of which is inherent in the performance or exercise of the purpose or function constituting the basis of the organization's exemption, such as the indebtedness incurred by a credit union described in I.R.C. § 501(c)(14) in accepting deposits from its members.” [Henry E. & Nancy Horton Bartels Trust ex rel. Cornell Univ. v. United States, 2010 U.S. App. LEXIS 18678 (Fed. Cir. Sept. 7, 2010)].