---
kind: "section"
citation: "20 C.F.R. § 416.1248"
title: "20"
number: "416.1248"
heading: "Exclusion of gifts to children with life-threatening conditions."
url: "https://uscodex.org/cfr/20/416.1248"
---

# §416.1248. Exclusion of gifts to children with life-threatening conditions.


In determining the resources of an individual who has not attained 18 years of age and who has a life-threatening condition, we will exclude any gifts from an organization described in section 501(c)(3) of the Internal Revenue Code of 1986 which is exempt from taxation under [section 501(a)](/cfr/20/501.md?p=a) of such Code. We will exclude any in-kind gift that is not converted to cash and cash gifts to the extent that the total gifts excluded pursuant to this paragraph do not exceed $2000 in any calendar year. In-kind gifts converted to cash are considered under income counting rules in the month of conversion.


## Notes

### Amendments

[70 FR 41139, July 18, 2005]

### Authority

Authority: Secs. 702(a)(5), 1602, 1611, 1612, 1613, 1614(f), 1621, 1631, and 1633 of the Social Security Act (42 U.S.C. 902(a)(5), 1381a, 1382, 1382a, 1382b, 1382c(f), 1382j, 1383, and 1383b); sec. 211, Pub. L. 93-66, 87 Stat. 154 (42 U.S.C. 1382 note).

### Source

Source: 40 FR 48915, Oct. 20, 1975, unless otherwise noted.

### Amendments

[70 FR 41139, July 18, 2005]