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Example 2: • Gift 1: $800 is given to member’s grandchild • Gift 2: $900 is given to a non-profit charity The 2 gifts are combined for a total of $1,700. $1,200 is subtracted from the total gifted amount, resulting in an improper transfer amount of $500. The de minimis transfer allowance does not apply to transfers made by the member’s spouse. Example 3: • Gift 1: The member gives $400 to their son. • Gift 2: The individual’s spouse gives $600 to their sister. The de minimis transfer allowance is $400, because the de minimis allowance does not apply to the transfer made by the individual’s spouse. The year of calculation for de minimis gifting is based upon the established baseline date and each calendar year of the review period. Any excess over $1,200 in a calendar year does not carry over to a subsequent year. The de minimis allowance can be applied to more than one qualifying individual or non-profit organization each year, however, not more than $1,200 in any one calendar year is allowed. To allow a de minimis transfer allowance, the member is required to establish the relationship of the individual being claimed to be a family member and the tax-exempt status of any organization to which a gift was made. Required Documentation in the Case File includes: • The name, date of birth, and relationship lineage of a family member must be provided by the member. Signed statements from the member and family member(s) will suffice unless contradicting information is known to the worker, in which case clarifying information must be provided. • For example, documentation of a gift to a grandchild would include a statement that the grandchild is the child of the member’s child, giving the child’s birth date, and the names of the child, parent, and grandparent. • Collateral documentation of the 501(c) tax exempt status of an organization must be provided by the member. It is customary practice for these organizations to give receipts for gifts so that donors will have documentation for their own tax purposes. This type of receipt is sufficient documentation. Information about the organization should reveal its status as well, if the receipt is not available, such as brochures, websites, etc. In addition, proof of payment to the organization whose status is being documented must be provided. • For example, if a gift is reported to Charity #1 and a cancelled check to Organization #2 is provided, the de minimis allowance cannot be applied until the discrepancy is reconciled. Documentation of the proof necessary to apply a de minimis transfer allowance is the responsibility of the applicant/recipient. It is the agency’s responsibility to explain what type of documentation is