I'm guessing it's a 72 - 75 CJ-5. I think that engine is a 232 I6, which would mean that it has to be the AMC elongated engine compartment. Honestly, the proportions in the picture make me think that this is a shorter nosed 1969-71 Jeep, but I'm basing my assumption on my initial bet that the engine is a I6. I got that just by comparing photos. Note the gas tank isn't under the front seat (at least, I don't see a filler cap, although to be truthful, I didn't see one on the rear passenger side, where it should be for that Jeep, either). I don't see a housing for the wiper motor inside the windshield, which should put this at post-1969. If it's one of the model years I'm thinking of, then it should be on the outside of the windshield on the bottom in front of the driver's seat. I can't see it in the pics with the hood raised. The windshield has those flip-down latches which secures it; I think the screw-type fittings came in later, but I don't know when.
It's awfully hard to pass up anything for $300, but that Jeep looks like a basket case to me.