This is how i see it.S Corporation : real estate as a business : Active Income Schedule E: individually investing in real estate: Passive Income

The model you propose is to give investors a level return while you capture the excess.Here are  just some the challenges that you'll need to work out:1) Licensing - in my state, a real estate brokers license is required by entity corporate officer2) Qualified investors - there are very specific rules to protect little ol' ladies and such3) Servicing - you'd be well advised to use a licensed NMLS servicer to stay compliant4) Documentation - Find a good attorney who specializes in lender matters5) Formation of Entity - you'll need an attorney to form an entity such as a mortgage pool to remain compliant with SEC laws concerning Private Placement Memorandum offers.My friend and mentee Gerald Lemoine has done just that.

I like accountability.I practice this all the time in my corporate job too.

Most of the properties I have purchased go into a land trust with a corporate entity as the trustee.  

I've personally worked on over 30 rental properties for various clients (individual and corporate) and would be happy to help in any way I can.  

Certain states mandate that a tax sale be confirmed in a court proceeding before the purchaser actually takes title or ownership to the property.A state, county, Municipal Corporation, or other governmental unit may buy land sold at a tax sale only if authorized by statute.RedemptionThe owner of property that is the subject of a tax sale is given a statutory right of redemption—that is, if, within a certain period, the owner pays the back taxes plus any other legal charges due, he or she will regain complete ownership of the property free of the prior tax debt.

(1) "Contractor" includes any person, firm, corporation, or other entity who or which, in the pursuit of an independent business undertakes to, or offers to undertake, or submits a bid to, construct, alter, repair, add to, subtract from, improve, develop, move, wreck, or demolish any building, highway, road, railroad, excavation or other structure, project, development, or improvement attached to real estate or to do any part thereof including the installation of carpeting or other floor covering, the erection of scaffolding or other structures or works in connection therewith, the installation or repair of roofing or siding, performing tree removal services, or cabinet or similar installation; or, who, to do similar work upon his or her own property, employs members of more than one trade upon a single job or project or under a single building permit except as otherwise provided in this chapter.

I really don't like the investment horizon right now, personally; I do a lot of reading about the market (US and global) and various corporations, and I guess I just got tired of being an invisible cheerleader who had no real say in what was happening with his money.

You don't "need" a CPA unless you are needing public accounting that must be certified, corporations, non-profits where you may have to provide certified financial statements.

In 2014 I created an S Corporation and moved the flip to the new corporation.