<html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><title></title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s6f7770fd-f38a-41ea-acdf-8108743d4b7bP0 { margin-top: 0; margin-bottom: 0; margin-left: 0; margin-right: 0; text-indent: 0.00in; text-align: justify; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; } span.s6f7770fd-f38a-41ea-acdf-8108743d4b7bC0 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s6f7770fd-f38a-41ea-acdf-8108743d4b7bC0-000000 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s6f7770fd-f38a-41ea-acdf-8108743d4b7bC0-000001 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s6f7770fd-f38a-41ea-acdf-8108743d4b7b000002 { color: black; background: white; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s6f7770fd-f38a-41ea-acdf-8108743d4b7bC0-000003 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s6f7770fd-f38a-41ea-acdf-8108743d4b7bP0"><span xml:space="preserve" class="s6f7770fd-f38a-41ea-acdf-8108743d4b7bC0">    </span><a href="https://sdlegislature.gov/Rules?Rule=67:12:05:61.01"><span class="s6f7770fd-f38a-41ea-acdf-8108743d4b7bC0-000000">67:12:05:61.01</span></a><span class="s6f7770fd-f38a-41ea-acdf-8108743d4b7bC0-000001">.  Income received as gift.</span><span xml:space="preserve" class="s6f7770fd-f38a-41ea-acdf-8108743d4b7bC0"> Nonrecurring income in the amount of </span><span class="s6f7770fd-f38a-41ea-acdf-8108743d4b7bC0">thirty dollars</span><span xml:space="preserve" class="s6f7770fd-f38a-41ea-acdf-8108743d4b7bC0"> or less </span><span class="s6f7770fd-f38a-41ea-acdf-8108743d4b7bC0">that</span><span xml:space="preserve" class="s6f7770fd-f38a-41ea-acdf-8108743d4b7bC0"> is received in the form of a gift </span><span class="s6f7770fd-f38a-41ea-acdf-8108743d4b7bC0">is</span><span xml:space="preserve" class="s6f7770fd-f38a-41ea-acdf-8108743d4b7bC0"> excluded up to a maximum of </span><span class="s6f7770fd-f38a-41ea-acdf-8108743d4b7bC0">thirty dollars</span><span xml:space="preserve" class="s6f7770fd-f38a-41ea-acdf-8108743d4b7bC0"> per recipient per calendar quarter.</span></p><p dir="ltr" class="s6f7770fd-f38a-41ea-acdf-8108743d4b7bP0"><span xml:space="preserve" class="s6f7770fd-f38a-41ea-acdf-8108743d4b7b000002"> </span></p><p dir="ltr" class="s6f7770fd-f38a-41ea-acdf-8108743d4b7bP0"><span xml:space="preserve" class="s6f7770fd-f38a-41ea-acdf-8108743d4b7bC0">    A gift received by one member of the assistance unit without evidence it is intended for the entire assistance unit </span><span class="s6f7770fd-f38a-41ea-acdf-8108743d4b7bC0">must</span><span xml:space="preserve" class="s6f7770fd-f38a-41ea-acdf-8108743d4b7bC0"> be divided if the recipient claims that the gift is intended for the entire assistance unit. A gift for the entire assistance unit </span><span class="s6f7770fd-f38a-41ea-acdf-8108743d4b7bC0">must</span><span xml:space="preserve" class="s6f7770fd-f38a-41ea-acdf-8108743d4b7bC0"> be divided in the way that is most financially advantageous to the assistance unit.</span></p><p dir="ltr" class="s6f7770fd-f38a-41ea-acdf-8108743d4b7bP0"><span xml:space="preserve" class="s6f7770fd-f38a-41ea-acdf-8108743d4b7b000002"> </span></p><p dir="ltr" class="s6f7770fd-f38a-41ea-acdf-8108743d4b7bP0"><span xml:space="preserve" class="s6f7770fd-f38a-41ea-acdf-8108743d4b7bC0">    For purposes of this </span><span class="s6f7770fd-f38a-41ea-acdf-8108743d4b7bC0">section</span><span xml:space="preserve" class="s6f7770fd-f38a-41ea-acdf-8108743d4b7bC0">, </span><span class="s6f7770fd-f38a-41ea-acdf-8108743d4b7bC0">"</span><span class="s6f7770fd-f38a-41ea-acdf-8108743d4b7bC0">gift</span><span class="s6f7770fd-f38a-41ea-acdf-8108743d4b7bC0">"</span><span xml:space="preserve" class="s6f7770fd-f38a-41ea-acdf-8108743d4b7bC0"> </span><span class="s6f7770fd-f38a-41ea-acdf-8108743d4b7bC0">means</span><span xml:space="preserve" class="s6f7770fd-f38a-41ea-acdf-8108743d4b7bC0"> anything that is bestowed voluntarily and without compensation. Birthday, Christmas, and graduation gifts are considered nonrecurring.</span></p><p dir="ltr" class="s6f7770fd-f38a-41ea-acdf-8108743d4b7bP0"><span xml:space="preserve" class="s6f7770fd-f38a-41ea-acdf-8108743d4b7b000002"> </span></p><p dir="ltr" class="s6f7770fd-f38a-41ea-acdf-8108743d4b7bP0"><span xml:space="preserve" class="s6f7770fd-f38a-41ea-acdf-8108743d4b7bC0">    </span><span class="s6f7770fd-f38a-41ea-acdf-8108743d4b7bC0-000001">Source:</span><span xml:space="preserve" class="s6f7770fd-f38a-41ea-acdf-8108743d4b7bC0"> 13 SDR 193, effective June 22, 1987; 14 SDR 40, effective September 24, 1987</span><span class="s6f7770fd-f38a-41ea-acdf-8108743d4b7bC0">; 52 SDR 55, effective December 2, 2025</span><span class="s6f7770fd-f38a-41ea-acdf-8108743d4b7bC0">.</span></p><p dir="ltr" class="s6f7770fd-f38a-41ea-acdf-8108743d4b7bP0"><span xml:space="preserve" class="s6f7770fd-f38a-41ea-acdf-8108743d4b7bC0">    </span><span class="s6f7770fd-f38a-41ea-acdf-8108743d4b7bC0-000001">General Authority:</span><span xml:space="preserve" class="s6f7770fd-f38a-41ea-acdf-8108743d4b7bC0"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=28-6-1"><span class="s6f7770fd-f38a-41ea-acdf-8108743d4b7bC0-000003">28-</span><span class="s6f7770fd-f38a-41ea-acdf-8108743d4b7bC0-000003">6-1</span></a><span class="s6f7770fd-f38a-41ea-acdf-8108743d4b7bC0">.</span></p><p dir="ltr" class="s6f7770fd-f38a-41ea-acdf-8108743d4b7bP0"><span xml:space="preserve" class="s6f7770fd-f38a-41ea-acdf-8108743d4b7bC0">    </span><span class="s6f7770fd-f38a-41ea-acdf-8108743d4b7bC0-000001">Law Implemented:</span><span xml:space="preserve" class="s6f7770fd-f38a-41ea-acdf-8108743d4b7bC0"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=28-6-1"><span class="s6f7770fd-f38a-41ea-acdf-8108743d4b7bC0-000003">28-</span><span class="s6f7770fd-f38a-41ea-acdf-8108743d4b7bC0-000003">6-1</span></a><span class="s6f7770fd-f38a-41ea-acdf-8108743d4b7bC0">.</span></p><p dir="ltr" class="s6f7770fd-f38a-41ea-acdf-8108743d4b7bP0"><span xml:space="preserve" class="s6f7770fd-f38a-41ea-acdf-8108743d4b7b000002"> </span></p><p dir="ltr" class="s6f7770fd-f38a-41ea-acdf-8108743d4b7bP0"><span xml:space="preserve" class="s6f7770fd-f38a-41ea-acdf-8108743d4b7bC0">    </span><span class="s6f7770fd-f38a-41ea-acdf-8108743d4b7bC0-000001">Cross-Reference:</span><span xml:space="preserve" class="s6f7770fd-f38a-41ea-acdf-8108743d4b7bC0"> Small nonrecurring gifts, 45 C.F.R. § 233.20(a)(3)(iv)(F).</span></p><p dir="ltr" class="s6f7770fd-f38a-41ea-acdf-8108743d4b7bP0"><span xml:space="preserve" class="s6f7770fd-f38a-41ea-acdf-8108743d4b7b000002"> </span></p></div></body></html>