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• Small nonrecurring monetary gifts for special occasions such as birthdays, Christmas, anniversaries, and graduations are disregarded not to exceed $30 per person per calendar quarter. The gift may be divided if the head-of-household claims the gift is intended for the entire TANF household. • The principle of a bona fide loan is disregarded from income and resources in determining eligibility and amount of benefit payment. • During a time of economic crisis, the Governor may elect to direct the Division to exclude Unemployment Insurance Benefit (UIB) income in determining TANF eligibility and benefit amount. UIB will not be budgeted until the month following the month the Governor declares the crisis over. • All wages paid by the U.S. Census Bureau for temporary employment related to Census activities are excluded as income. • All tax refunds received as of January 1, 2010, are disregarded as income and resources in the month received and for a period of 12 months as required by the Tax Relief, Unemployment Insurance Act of 2010 (PL 111-312). • Earned income deposited into an Individual Development Account (IDA). • Other disregards/exemptions as provided by relevant state and federal law. Reporting Requirements E. The TANF head-of-household must immediately report any change in circumstances occurring after the date of application and prior to the date of approval. Once benefits are approved, the head-of-household must report any change in circumstances not later than the 5th of the month following the month the change occurred. A change in circumstances includes: • Changes in the source and/or amount of gross monthly unearned income for anyone in the TANF household or anyone whose income must be considered in determining eligibility for someone in the TANF household; • Persons moving in or out of the home; • Change in residence or mailing address; • New social security numbers received by household members who are required to provide a social security number to the Division; • Resource changes for anyone in the TANF household or anyone whose assets must be considered in determining eligibility for someone in the TANF household; • Change in marital status or reconciliation with the non-custodial parent; • Changes in employment status including: o Obtaining a job; o Loss of a job;