How can my 88 year old father get out of a time share that he is no longer able to maintain?

When you say that he lacks the capacity to sell the time share, do you mean that he is no longer mentally competent to enter into contracts?  If so, did he suffer from this disability when he entered into the time share agreement?  It could be a basis for invalidating the agreement.  If he became imcompetent after entering into the agreement, you (or perhaps a sibling) can start a proceeding to have him declared incompetent and yourself placed in charge of  his affairs.  Then you can sell it on your behalf. If you didn't mean that your father is mentally incompetent, in what other way is he restricted from selling the time share?  If the time share agreement prohibits him from selling the time share under any circumstances, that provision may very well be void as what is known as an unreasonably restriction on alienation. As you can see from the above, my recommendation would be to sell the time share. If your father is mentally competenet, it just doesn't make sense to me that he could be prevented from doing so, but perhaps I'm not aware of some crucial fact.  If he really can't sell the time share, and he can't sublet either, and he can't pay for it, he may have to consider filing a bankruptcy petition.