Regardless, if all of this is a charade to avoid due-on sale, you'd need a specific state law prohibiting due on sale for this wonky trust arrangement.

Here is what IRS says about Prohibited Transactions in an IRA:http://www.irs.gov/Retirement-Plans/Plan-Participa...

Jane A.A quid-pro-quo arrangement such as you suggest would constitute a prohibited transaction for an IRA holder.  

Let me clarify something before this gets out of hand.If you broker notes as in wholesaling, there is no federal or state law prohibiting you from doing so.  

Having said that, I don't know of any law that says that satisfied clients are prohibited from saying pretty much anything they want, and in today's "social media connected world" I doubt we could stop them even if we wanted to. 

Renting homes or rent to own programs sound like a good solution at first but I wouldn't recommend it for the following reasons:1)Renters don’t have same “pride of ownership” as homeowners so your homes as well as the park will deteriorate more rapidly. 2)Property tax is paid by the owner3)Insurance is paid by the owner4)Maintenance is paid by the owner (roof replacement, air conditioning, water leaks)5)Renters have different laws than mobile home space leases, such as evictions6)Banks don’t like lending on communities with rental units7)Rentals create a higher turnover than homeowners8)Most park rules prohibit leasing AND FOR A REASON

Illinois is a Criminal Protection Zone (CPZ) and is one of only two states in the USA that prohibit law abiding citizens from carrying a gun with which to defend themselves.

The section of the law that applies to the 5 or less is section (6) which states: Make more than five casual sales of motor vehicles in a twelve-month period, commencing with the day of the month in which the first such sale is made, nor provide a location or space for the sale of motor vehicles at a flea market, without obtaining a license as a dealer under sections 4517.01 to 4517.45 of the Revised Code, provided that nothing in this section shall be construed to prohibit the disposition without a license of a motor vehicle originally acquired and held for purposes other than sale, rental, or lease to an employee, retiree, officer, or director of the person making the disposition, to a corporation affiliated with the person making the disposition, or to a person licensed under sections 4517.01 to 4517.45 of the Revised Code.

The cost of land is prohibitive to start out.

FHA violationThe FHA prohibits a public entity from discriminating against disabled persons by denying such persons the ability to live in a dwelling. 42 U.S.C. § 3604(f).