It appears to be a charity case, older gentlemen, no next of kin or family that he associates with, on fixed income, nurse comes to visit daily. 

One other tip: - get on a board of a charity that you love.

That is a great way for him to recognize small amounts of the gain (with the potential of recognizing some of the gains at 0% rates)He could gift some of the properties to a charity or Donor Advised Fund to avoid the taxation on the property that was gifted and generate a large tax deduction that could offset the taxes from the sale of another property.

This would keep local money local.Long story short, you can't do it as a small investor unless you're willing to run a charity.

I'd only give 10%, maybe 20%.You are running a business, not a charity!

I didn't win one until I was $100k over asking and agreed to take on all the tenants from a charity that placed them there. 

I would like to start a Charity in my Late Mother's name, so I am thinking I would keep the Trust open for that reason.

Simple Y/NYou're arranging the sale of real estate in expectation of a fee/skim (assuming you're not a charity) - You have a PA RE license?  

I am in the camp of you are running a business and not a charity.

not a charity?