A DAF specializes in converting these types of illiquid assets into cash.From the June 23, 2017 PBS show Wealthtrack.com:  Charitable Giving Hit An All-Time High.

My hobbies include reading the paper and donating to various charitable causes.Looking forward to connect with more investors active in the Midwest. 

The property was owned by a charitable organization that housed needy families who didn't pay rent, or paid very little and received section 8 help.Unfortunately, the remodel has taken a little longer than I expected but I am sure that with a little patience, I will get them rented. 

This was more on the order of a charitable gift.I didn't advertise anywhere else.  

It became more about estate planning, using a Charitable Remainder Trust taxes were reduced and a special note addressed the needs of heirs.

Al, I am new here, but I think you mean to use a "donation for a charitable gift annuity."

I looked at the info on UBIT - and it appears to apply only to 503(c) and other charitable organizations.

The only reason there are section 8 now is because the property has been owned by a charitable organization for the last 20 years and they help elderly people when they need housing, through their churches I believe.

And while I know that sometimes people seem to make more than enough to make the payments, there are simply people out there that don't think they should be spending any of that on paying the rent.If she's really a decent person that needs a break and you're feeling charitable, then consider it with a 2 month deposit OR get her to get a relative to co-sign on the loan.

A C+ property (only because of the fact that it is currently owned by a charitable organization who provides housing for the tenants, but very well maintained and good reputation) in a B- area (at least in my humble opinion).