For one, that would be a gift in excess of $14,000, which exceeds the annual gift limit. 

I'd take it, after clearly explaining to my friend that she is essentially gifting me her valuable asset. 

@Justin R.Can’t say I’ve had to deal with it personally but gifting or selling a part of a property comes with several implications: how to take title, right of lender to call the loan, right to partition, gift tax, property tax reassessment, capital gains, etc.Also, I’m not sure how accurate that link you attached is with regard to the current law but your 2 bullet summary above seems to leave out some other options.

Heard a funny story once where some first-time buyer was at the tail end of a several month FHA purchase and had a surprise divorce... supposedly the realtor ended up "purchasing" his swing-set for $3,500 to get him over the bar for required funds, and had to supply the bank with a notarized letter of purchase so they wouldn't write the deposit off as an un-seasoned gift. 

(which can easily make up for the inconvenience) Another thing we did was to offer a $200 gift card (or some sort of incentive) for resigning their lease, and for many that was enough to keep the same tenant another year. 

As well, I provide deceased spouse Inheritance data (no probate, no gifts.) as recent as 2 months since passing for a premium rate.

I think telling them you might use them in the future but provide all of this free crap today is a waste of time.Any smart commercial broker will not spend time on such things.Why not just pay for a report or send them a nice gift card to the restaurant of their choice?

@Stone Teran  Here are a few ideas for your consideration (from a member of your target audience - an "Old Dawg"):Introduce a referral program for your existing tenants where they get a free months rent, restaurant gift cards, etc. for referred tenants who sign a one-year lease. 

What a great gift to pass to your heirs.

Everybody I know I bring a monthly gift to them.