Estate taxes, if any, are the liability of the estate after death, prior to disposition of assets or released for payment, being a non-profit you're not concerned with gift taxes.

Our group has reached a point where our acquisition has become significantly bigger than are disposition capabilities, and I just wanted to know if anyone has any advice on how to best scale the disposition operation.

Thus costs to disposition the asset are going to be pretty high.  22% (+/- $55k) equity is not going to be enough to make the required advances need to process the loan through foreclosure and recover those advances and some amount of principal to make a profit.  

I love that you have a strategy in terms of sorting out the finance side of things, a plan for its disposition (long-term hold) as well as doing the renovation. 

IMHO this should be a legal document stating how future disposition is handled. 

It is an interesting means to screen agents and their overall disposition with callers to listings.

Any land disposition would need to be approved by them and there could be additional political types that need to sign off on it.

REASSURE THE AGENT THAT THEY WILL BE STILL RECEIVING THEIR $2K PLUS THAT THEY WILL BE USED AS THE LISTING AGENT WHEN YOUR FINANCIAL ENTITY IS COMPLETED WITH THEIR REHAB---  (SIDE NOTE: MAKE SURE YOUR CASH BUYER TRULY DOES USE THE AGENT FOR THEIR DISPOSITION- IF YOU DONT KNOW THE BUYER WELL ENOUGH, I'D EVEN PUT A CAVEAT WITHIN THE ASSIGNMENT CONTRACT STATING THAT CONTRACT IS CONTINGENT UPON CASH BUYERS PROMISE TO UTILIZE THE "AGENTS FULL NAME AND LICENSE #" WITHIN THE ASSIGNMENT- THIS WILL OBLIGATE YOUR CASH BUYER TO KEEP YOUR PROMISE TO THAT AGENT TO USE THEM FOR THE DISPOSITION-  MAKE SURE THE CASH BUYER FOLLOWS THROUGH WITH THIS AS WELL -  KEEP YOUR PROMISE TO THAT AGENT AND YOU WILL BE ABLE TO DO BUSINESS IN THE FUTURE WITH HIM OR HER.NOW- EVERYONE KNOWS EVERYTHING (TRUST ME- IT WORKS)AGENT WILL NOT COMPLAIN WHY?

Having been a PM in commercial construction for 15 years they do not control the acquisition cost or disposition cost.

Often just the basics (Internal Cap Rate, DSCR, CoC, CF Rates), and disposition metrics (equity multiple, total return, annualized return, & GRM) are enough to determine a good deal.Just curious, what kind of internal cap rates are you estimating for these 4-unit properties once fully built & stabilized?