758-4          CHARITABLE CONTRIBUTIONS

Cash donations based on need, up to $300 per quarter, from private non-profit (as determined by the IRSInternal Revenue Service ) charitable organizations are exempt.  For this provision, quarters are January - March, April - June, July - September, and October - December.  Cash donations over $300 per quarter are not excluded.  For example, an individual receives $200 in May and $200 in June. The $200 May payment and $100 of the June payment are exempt; $100 is countable income in June.

The $300 exemption is available to each member of the assistance unit and to any person who is not included in the assistance unit but whose income is defined as available to the assistance unit.

The caseworker must document the family's receipt of income that is exempted under this section.