How to model common data for different kind of objects in a relational database?
What you're asking for is a way to make your relational data model fit an arbitrary code constraint, namely: all "attached" items use a single ORM class.  Rather than tell you how you might do that, I'm going to try to explain why this is not a good idea and what you should do instead.

Code reuse is a great principle to apply to code.  Data isn't code, and relational databases shouldn't be designed primarily to facilitate code reuse.  You should design your database for data integrity not for code reuse.  Designing for data integrity means that you should treat distinct types of things in distinct ways, even if they happen to "look similar" at present.  This is what relational databases are designed and built to do.  They aren't designed to optimize for code reuse.

Furthermore, ORM code is generally not reusable, because it's meant to reflect the structure of and to operate on specific tables.  Even if you happened to have multiple tables that all looked alike structurally and even if you defined interfaces which allowed these tables to work through a common set of code, you still have the need for the data to be persisted in different tables.  There's also the matter of ORM code generators, which are just not built to look for code reuse opportunities like what you're trying to achieve.

You could conceivably develop your own ORM (I built one myself in the 1990's).  If you did this you could build it in such a way as to make it meta-data driven at runtime.  This would give you the feel of using a document database in code while storing your data in a relational database.  However, what you're really doing is mashing a square peg into a round hole.  If your application calls for a document database you'd be better off using one instead of a relational database.

The best you could (and probably should) try to achieve is to make a reusable code component of the middle tier/model code (and the front-end/view, if possible) which branches internally at the back-end/data tier to use per table ORM classes.  This lets you achieve the benefits of using relational databases, the benefits of using ORMs for persistence code, and the benefits of components in your business layer and user interface code.