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2870.00.00 CONTRIBUTIONS-DEFINITION All direct money payments from any source that represent a gain or benefit to the individual, with no obligation to repay. 2870.05.00 CONTRIBUTIONS (MED 1, 2, 4) Cash contributions are included as unearned income. 2870.10.00 CONTRIBUTIONS (MED 3) For MAGI, cash contributions are not considered taxable income and are not included in the calculation of MAGI for purposes of determining household income. Exceptions to this rule include: • The cash contribution is from property income • The cash contribution is from an employer and is not nominal in nature. 2875.00.00 REAL ESTATE INCOME Income from real estate includes any funds resulting from property ownership. This income can be earned or unearned, depending on the program involved and the individual's management activity. The following sections describe income received from rental property, sales contracts on property, and room and board. 2875.05.00 RENTAL INCOME Rental income is any payment for using real or personal property. Examples of rent include payments for the use of any of the following: • Land • Buildings • An apartment, room, or house • Machinery or equipment. 2875.05.05 RENTAL INCOME (MED 3)