How to avoid paying taxes on received capital

[Dante Barnes]

Hello everyone, I have a question. I am about to receive $100k from a family member for the sole purpose of real estate investing. With the money I plan on putting down money on a multi unit. 
my question is how do I avoid having to pay taxes when receiving this money since it is technically going to be for business? 
this family member wants to give me the money and not have to think about it again, so leaving it in their account and using it as needed is not really an option. 

[Jeff Nash]

@Joseph Palmiero put it succinctly - if there is no obligation to repay your family member (i.e.- it is a loan) and you are not acting in any capacity as an agent or principal (i.e- using the money received to invest for them with the expectation of providing them with a return - like a general partner) then you yourself have no tax considerations but your family member does.  Loans, gifts, and capital received are not taxable to the recipient.  I would suggest that you document this arrangement in writing so that there is no misunderstanding later.