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.