At lunch he shuts his door and answers emails.

High school seniors have their picture taken in front of the church and sometimes couples have their engagement picture taken sitting on the steps of the church or standing at the church doors etc. 

There were some sections of 2x4 that were bracing the door shut. 

You have to define ( going out of business).Is it they are losing money and will shut down soon or it makes great money and the current owners are just wanting to retire and cannot find anyone to take it over?

If you keep the heat on, there should be no risk.If you are shutting everything off, I recommend talking to a couple plumbers to see what the risk is.

Go to unit with new tenants, give them "tenant training" on water shut-off, fireplace, fusebox, etc., and wish them well!

We just want to drop them off with the doors taped shut. 

I inherited a house in another state and the local church has offered to buy it.

The fact that they would respond with anything other than "YES" or "BAFO because of multiple offers" is beyond me.You gave the seller an inch of rope and now they're trying to strangle you with the whole darn thing -- I would say you are comfortable with the offer you gave at the terms enclosed.The why is sort of irrelevant, they obviously have something in mind but if you put a property on the market and someone offers you more than asking, as my old English teacher would say, "shut up and take your apples."

Most of the commercial spaces are rented and include a church, bakery, beauty shop and an office with one current vacant office.