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determined by dividing the income standard by three. Situations which require consideration of income-in-kind are enumerated below. The term "individual" used in this section means the applicant/recipient and his spouse or parent. • If the individual lives in their own household (owns or rents), income-in-kind is received if someone else pays for all the shelter expenses. • If another person in the household regularly pays a designated amount to the individual for shelter, that amount is to be considered as rental income from a roomer/boarder. • If the members of a household state that they "share" shelter expenses, income-in- kind is not received by the individual. A signed statement by the adult household members must be obtained as verification that the applicant/recipient pays their share. • If the individual lives in another person's household and pays nothing toward the shelter expenses, income-in-kind is received. • If the individual pays a designated amount for shelter, then this is not receiving income-in-kind. • In situations where the individual has no ownership interest or rental liability in his residence and does not pay for any of the shelter expenses, income-in-kind is received. A statement from the property owner or leaseholder as to the value of the shelter being provided is to be obtained as verification. If the individual pays any part of the shelter expense, for example, utilities, income-in-kind is not received.

Gifts from a non-profit organization as described under section 501(c)(3) of the Internal Revenue Code to or for the benefit of a child under 18 years of age who has a life-threatening condition are exempt so long as the gift does not exceed $2,000 in any calendar year. Any gift not converted to cash is considered an in-kind gift.12 Refer to IHCPPM 3455.25.00 regarding budgeting in-kind income. 2815.10.05 CASH SUPPORT FOR CERTAIN DEPENDENTS (MED 3) Cash support is excluded for MAGI purposes for a child under 19 years old who meets both of the following criteria:

• Is claimed by as tax dependent by someone other than a spouse or a biological, adopted, or stepparent • Receives financial support from the person claiming the child as the dependent. 2815.15.00 BARTERING (MED 3)