Look You need to immediately change your mindset if you want to be successful in this business ...and This is a business not a charity .

RE is not a charity gig.. and a no money gig.. :)  its only late night TV that influences folks and BP that influences folks that they can get wealthy with NO money and NO credit.. 

If you gift it to a charity, there are no taxes due to the IRS, so the full amount in your account goes to the charity. 

Is there an extenuating circumstance that a charity may be able to help with?  

Or you could throw up your hands, let her manage the property to her liking, and leave the upstairs unit empty.......Come on people this is a business we are running not a charity.

Brad is not a charity; he charges a fee for training and mentoring;  like all GYM memberships, if you don't use it, it wasn't worth it.  

If it is free and clear, you look at at an Installment Sale.You want to stress to the seller the advantage of a private first mortgage over being a landlord.IRS Linkshttp://www.irs.gov/taxtopics/tc701.htmlhttp://www.irs.gov/pub/irs-wd/0931001.pdfhttp://www.irs.gov/pub/irs-pdf/p537.pdfhttp://www.irs.gov/publications/p523/ar02.htmlWhat I do:Offer more than comps for sales priceStructure the note payment so I can get a good cash flow.Everything is negotiable.The payment can survive the death of the owner-seller in a trust for a charity or family members upon death.I use the term "annuity payment"."

mother and mother-in-law father and father-in-law brothers sisters former and current brothers-in-law former and current sisters-in-law past and present CPA past and present attorney past and present real estate agent landlord hair dresser manicurist massage therapist workout trainer tailor pool service rep gardener doctor all members of a charity organization you might belong to church members you know anyone you have donated money to—ever co-workers former co-workers former employers current employer current customers of your current job (be sure to first get approval from your supervisor) former customers drinking/social buddies college friends high school friends You can see that the list can go on and on.

I hoping to start a charity or some kind.

Ray in Ct.Thanks Ray, I never thought of contributing it to a charity - I kind of like that idea.