ditto on the group desk at any large airline being able to allow a discount for the group's flights.....done often for weddings, family reunions, conventions....

w/ 40 people, your friend could probably sign up w/ 2 a/ls if it makes sense....

also, your friend could take advantage of the discount.....

i don't know if your friend can wheedle a better deal for his/her ticket or a commission.....if he/she wants to make a profit, then perhaps he/she could pay for the tickets, add a fee, and collect from the family members....i think that i would just send every 1 the discount code....

if all will stay at the same hotel[s], you should be able to get group rates there....

there is a lot of work in arranging a group event.....i once arranged a weekend cruise for 39 people as part of a surprise birthday party for me....it was a lot of work, but the finance was easy because i paid for it and all were responsible for their transportation....

its a big chore for your friend.....perhaps you could pitch in and help....good luck...