Neb. Rev. Stat. § 76-878

(a) Sections 76-878 to 76-894 apply to all units subject to sections 76-825 to 76-894 , except as provided in subsection (b) of this section or as modified or waived by agreement of purchasers of units in a condominium in which all units are restricted to nonresidential use. (b) Neither a public-offering statement nor a resale statement need be prepared or delivered in the case of: (1) a gratuitous or testamentary disposition of a unit; (2) a disposition pursuant to court order; (3) a disposition by a government or governmental agency; (4) a disposition by foreclosure or deed in lieu of foreclosure; (5) a disposition to a person in the business of selling real estate who intends to offer those units to a purchaser; (6) a disposition that may be canceled at any time and for any reason by the purchaser without penalty; (7) a condominium composed of not more than twenty-five units which is not subject to any development rights to add units, and no power is reserved to a declarant to make the condominium part of a larger condominium, group of condominiums, or other real estate; or (8) any condominium composed of units not intended for residential use.