Bringing in tic partner

[Dan Fritschen]

Hello.  I have a rental home and another person wants to invest $100k and become tic and share in costs profits etc 

when I receive this money does the irs consider it a sale of the property and taxable or an investment and n’ont taxable?

of course my goal is to structure it as an investment.  I will not use the $100k to invest in another property. Probably just keep it in a cd for short term.