It has pretty far reaching implications. 

I would use a SBA 5 loan to purchase with 20% down.Currently the only advertising for the facility is a sign that hangs on the back of it, no internet or social media presence and it operates at 85-90% occupancy according to the seller with minimal advertising besides the hanging banner, and the numbers for rents seem pretty solid with room to increase and add some value.

Any more details you can provide on what the funding via the IRA looked like i.e. tax/penalty implications or rules?

As the legality of it, I see the funds going to the social security system, but no on will be collecting on it at retirement.

They then sacrifice 6 months to 2 years of their social lives to get licensed as a CPA while working 60-90 hours per week during spring and fall "busy season". 

While I wouldn't necessarily announce to the world (aka any social media including BP) how much (even remotely) I'm getting in the inheritance, here's what I would do.1) Listen to what @Greg H. said, and don't go into a partnership with your family unless ALL three of you have a background and experience investing in real estate.

Then focus your lead generation withing this niche... calls, networking events, social events, drip marketing, etc. 

Understanding that I’ll be representing myself in a wholesale deal, I want to make sure I don’t overlook something that will have legal implications or hurt me financially.

With a (C) you cant have any Sophisticated but can solicit including on social media and hosting seminars.You will need to have a solid operating agreement, pass the bad actor check (SEC), be an entity and show your potential investors that you have the capability to be successful with their money.

Linkedin, twitter, instagram, any social media can be a good platform especially if you encourage people to share your posts.