Eddie Glyndon is a disabled child living in their parents' household and is confined to a wheelchair. A local church accepts donations from the community and purchases a van specially equipped with a wheelchair lift to transport Eddie. The church gives the van to Eddie's parents. Since the van is the family's only vehicle and will become an excluded nonliquid resource in the month after the parents receive it (see SI 01130.200A.3.), the value of the van is not income to Eddie's parents for deeming purposes.

Ethel Gibson, a Supplemental Security Income (SSI) recipient, is given the home they live in by their son. The value of this gift is income to Ethel because the house provides Ethel with shelter. The value of the gift is capped at the presumed maximum value according to the rules in SI 00835.300.

Stan Kowalski, an SSI recipient, receives a new car valued at $6,000 from their brother. Since a portion of the value of the car ($4,500) will become an excluded nonliquid resource in the next month, the value of the car is not income to Stan.