How to create a family investment

[Amelia Goodyear]

I'm not sure if this is in the right place, but I'm hoping someone can at least tell me what type of professional can help me explore the questions below. 

My mother has some money that she would like to use to invest in Real Estate to create an inheritance for her three children.  She would not qualify for a mortgage, so I am considering taking out a mortgage and then using this money as a down payment.  I would carry the mortgage, but the building would generate rents that should easily cover expenses.  Here are the specific questions:

1. would she get taxed for gifting the down payment ($50-100k)

2. would I get taxed for receiving it?

3. is there some sort of family trust I could create to hold the property, and if so, can I still claim the mortgage on my taxes, since it would be in my name?

Any help in answering or even clarifying these questions is greatly appreciated.