Effective Date: November 1, 2021

No Previous Policy

A. Gifts given by non-profit organizations to children with a life-threatening disease

1. Gifts from a non-profit organization, such as the Make-a-Wish Foundation, made to a child with a life-threatening disease do not count as income when the payment meets the following criteria.

a. Cash gifts when the total gift does not exceed $2000 in a calendar year.

· Count the amount of cash gifts that exceeds $2000 in a calendar year.

b. In-kind gifts that are not converted to cash. If an in-kind gift is converted to cash, count the amount of cash received from the exchange as income.

· The $2000 exclusion does not apply.

2. Accept the non-profit organization's or the treating physician's statement that the child has a life-threatening disease.

· If the organization is not a well-known non-profit, like "Make-a-Wish," request copies of its non-profit tax registration or incorporation forms to verify it is a non-profit.