He wants to gift it to my wife and I.

We will at that time claim gift taxes for the difference between market and the actual sale values, minus the annual gift tax exclusion.

Any citations for violations I receive I gift to them, as per the lease.

Challenges are a gift.

How about a 4K TV as a house warming gift?

In exchange, they can gift her the house in their will or a similar arrangement. 

Some loans allow a gift of money, some do not. 

ROI,  means return on investment and does not consider down payment, equity percentage, or if funds used for investment were borrowed, stolen or gifted or traded for equity.

Lastly, as a housewarming gift, Bryan purchased topsoil to grade my property in spite of my indication that I would do this at my own expense.Overall, I am pleased with the quality of the work and the level of communication I've had with this company, and it is a pleasure to have done business with them.

Additionally, if your partner has $0 funds and you have 100% of the funds that would be used to purchase the home, you can use your funds as well and not have to count them as a gift, so long as they are in your account and fully seasoned by the time you buy the property.