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MISSISSIPPI DIVISION OF MEDICAID Eligibility Policy and Procedures Manual CHAPTER 200A – Income: ABD Categories Page |96 Effective Month: July 2025 UNEARNED INCOME EXCLUSION Nutrition Programs for Older Americans Gifts to Children with Life Threatening Conditions Any in-kind gift, not converted to cash, and cash gifts that do not exceed $2000 in any calendar year from a 501(c)(3) organization (e.g., Make-a-Wish Foundation, other charities or churches) for the benefit of a child under age 18 with a life- threatening condition Such gifts are excluded from income and resources. This exclusion includes a gift to a parent whose income is subject to deeming if the gift is for the benefit of the child and does not exceed the limits discussed above. Interest and dividends earned on funds excluded by this provision are not excluded from income or resources, HIV and Hemophiliac Settlement Payments Includes payments from Ricky Ray Hemophilia Relief Fund and Susan Walker v. Bayer Corporation, et al, settlement fund) These payments are excluded from income and resources. The interest earned on retained funds is excluded from income effective July 2004. Home Produce for Personal Consumption Home produce is food which a person catches in the wild or raises Home produce is excluded from income if it is consumed by the individual or his household. If home produce is basically raised for home consumption rather than business and the amount of produce traded or sold is small, e.g., extra eggs, home-canned beans, etc., assume the production costs equaled the value of what was received. No income is derived from such a trade or sale. Otherwise, if home produce is sold, but not as a trade or business, the income is unearned. If sold as a trade or business the income is earnings from self-employment.