Idaho Admin. Code r. 16.03.05.437 - LIMITED AWARD TO CHILD WITH LIFE-THREATENING CONDITION

Any gift from a tax exempt nonprofit organization to a child under age eighteen (18), who has a life threatening condition, is excluded from income under the conditions in Subsections 437.01 through 437.02. (3-17-22)

01. In-Kind. An in-kind gift is excluded if the gift is not converted to cash. (3-17-22)

02. Cash. Cash gifts are excluded up to two thousand dollars ($2,000) for the calendar year the cash gifts are made. (3-17-22)

Notes

Idaho Admin. Code r. 16.03.05.437