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DEPARTMENT FOR AGING AND REHABILITATIVE SERVICES AUXILIARY GRANT PROGRAM NON-SSI INCOME SOURCES 07/19 CHAPTER I, PAGE 32

27. Gifts Unearned Income A gift is something a person receives which is not repayment for goods or services the person provided and is not given because of a legal obligation on the giver's part. To be a gift, something must be given irrevocably (i.e., the donor relinquishes all control). “Donations” and “contributions” may meet the definition of a gift. A gift received as the result of a death is a death benefit, see Chapter I – 20. 27.1. Income Treatment A gift received in cash or in real or personal property is unearned income and is subject to the unearned and general income exclusions. 27.1.1. Exception The value of any non-cash item is not income if the item would become a partially or totally excluded non-liquid resource if retained in the month after the month of receipt. See Chapter I – 50.1.1. Example - Gift of Jewelry If a gift of jewelry retained into the month after the month of receipt would be excluded from resources as part of an individual's personal effects, it would not count as income. See Chapter E – 37 for the exclusion for household goods and personal effects. If the jewelry would not be an excluded resource, it is counted as unearned income at its CMV. 27.2. Value Of Gift Accept an individual's signed estimate of the value of the gift (or actual value if cash) unless you have reason to doubt the estimate. If you doubt the estimate, determine the item's current market value (CMV) with an independent source. The first $60 received from gifts of cash in a calendar quarter might be excludable as infrequent or irregular income. 27.3. Exclusions 27.3.1. Gifts Used To Pay Tuition, Fees, Or Other Necessary Educational Expenses