TN 53 (08-20)

SI DEN00501.010 Hutterite Colonies

A. Background

Hutterite colonies are formed voluntarily by adults who agree upon certain rights and obligations among themselves and on behalf of their families. The main purpose of the colonies is to live a communal life following the tenets of the Hutterische Church society. The colonies, while religious, engage in agricultural activities (farming, raising stock, dairying, etc.).

The Hutterite colonies listed in SI DEN00501.010G have been reviewed and are nonprofit and tax-exempt under Section 501(d).

B. Living Arrangements

The living arrangement (LA) for adults living in a Hutterite colony is always "A." For a child living with parents, the LA code is "C." The value of the one-third reduction (VTR) cannot apply because the food and shelter is provided by the corporation and not the householder. See SI 00835.200 for more information about the VTR.

C. In-Kind Support and Maintenance (ISM) Considerations

All food, clothing, and shelter is owned and provided by the colony and represents ISM to individual colony members, subject to the presumed maximum value (PMV). If an individual rebuts the amount of ISM counted as income under the PMV rule, follow the instructions in SI 00835.320. The "Church Amendment" ISM exclusion found in SI 00835.710 does not apply because the colonies are not institutions.

D. Other Income Considerations

Hutterite members can receive cash payments from the colony to meet special expenses. Count these payments as unearned income unless they can be excluded under some other provision, such as the infrequent or irregular income exclusion found in SI 00810.410.

Tax returns (if filed) of individual colony members may show a distributive share of earnings from the colony. The distributive share may be identified as partnership income, dividends, or other income. For tax purposes a distributive share may be reportable to the Internal Revenue Service (IRS), but do not count this income unless actually received by the colony member.

It is possible for a member to have other income (earned or unearned) from a source outside the colony. Even though such income would be turned over to the colony under the membership rules, it would count as income to the individual member in the month of receipt. Any questionable income should be brought to the attention of the Regional Office for possible referral to the Office of the General Counsel (OGC).

E. Resources

The assets of the colony are not resources to individual members filing for or receiving SSI. Examination of the corporate (or association) by-laws may be necessary to determine whether individual members have any ownership interest.

1. Sole Ownership

If an individual is the sole owner of a resource, such as a financial institution account, vehicle, or real property, we must count that resource, unless is meets a resource exclusion found in SI 01130.000.

2. Shared Ownership

If an individual shares ownership of a resource and alleges that the resource is a colony asset, use SI DEN00501.010F-G in this section to determine whether the individual is the member of a colony for which colony property is not available to individual members of the colony. If the individual's colony is listed, exclude the shared colony property as a resource for the individual.

If individual members have shared ownership interest in other resources, we treat that individual's interest as a resource to the individual, unless it meets a resource exclusion found in SI 01130.000.

3. Transfer of Resource

If a colony member transfers a resource to the colony to be held for the common benefit of all, no ownership rights remain. Do not apply a period of ineligibility, as these transfers are for religious purposes, not to obtain SSI. See SI 01150.125 for more information about transfers for purpose other than to obtain SSI.

F. Development

Offices with Hutterite colonies in their service area may want to obtain precedent information for SSI claims. For colonies not listed in DEN00501.010G in this section, request the information listed below. If you obtain this information, please send it to ||SEA CPS for evaluation by Denver OGC.

  1. 1. 

    Articles of incorporation or articles of association (including by-laws);

  2. 2. 

    Most recent income tax return for the colony;

  3. 3. 

    Most recent personal income tax return for the SSI claimant (or deemor);

  4. 4. 

    Evidence showing the colony's status with IRS (IRS tax exempt ruling);

  5. 5. 

    Evidence from a knowledgeable source explaining if members receive their distributive share of the colony's income.

G. Colonies in Denver Region

For each of the colonies listed below, colony property has been determined not to be available to individual members of the colony, and so, it is not a resource for SSI purposes. Absent evidence to the contrary, accept an allegation that an individual is a member of a colony as long as he/she lives in the colony.

Montana

 

Ayes Ranch Colony

Grass Range, MT

Big Sky Colony Cut Bank, MT

Big Stone Colony

Sand Coulee, MT

Birch Creek Colony

Valier, MT

Camrose Colony Havre, MT
Cascade Colony Sun River, MT
Cool Springs Colony Pendroy, MT

Deerfield Colony

Danvers, MT

Duncan Ranch Colony

Harlowton, MT

East End Colony

Havre, MT

East Malta Colony

Malta, MT

Elk Creek Colony Wolf Creek, MT

Fairhaven Colony

Ulm, MT

Ford's Creek Colony

Grass Range, MT

Forty (40) Mile Colony

Lodge Grass, MT

Flat Willow Colony

Roundup, MT

Gilford Colony

Gilford, MT

Glacier Colony Cut Bank, MT

Glendale Colony

Cut Bank, MT

Grassland Colony Sand Coulee, MT
Hartland Colony Havre, MT
Hidden Lake Colony Cut Bank, MT
Hidden Valley Colony Chester, MT
Hill Top Colony Belt, MT
Hillcrest Colony Power, MT

Hilldale Colony

Havre, MT

Hillside Colony Sweet Grass, MT
Horizon Colony Sweet Grass, MT

King Colony

Lewistown, MT

Kingsbury Colony Great Falls, MT

Loring Colony

Loring, MT

Martinsdale Colony

Martinsdale, MT

Midway Colony Great Falls, MT
Miller Colony Pendroy, MT

New Miami Colony

Pendroy, MT

New Rockport Colony Choteau, MT

North Harlem Colony

Harlem, MT

Pondera Colony

Valier, MT

Rimrock Colony Great Falls, MT
Riverview Colony Chester, MT

Rockport Colony

Pendroy, MT

Sage Colony Chester, MT
Seville Colony Cut Bank, MT

Spring Creek Colony

Hanover, MT

Spring Water Colony

Harlowton, MT

Surprise Creek Colony

Stanford, MT

Turner Colony

Turner, MT

Twin Hills Colony Carter, MT
Zenith Colony Cut Bank, MT

Minnesota

 

Spring Prairie Colony

Glyndon, MN

North Dakota

 

Fairview Hutterian Colony

Lamoure County, ND

Sundale Colony

Milnor, ND

Willowbank Colony

Edgeley, ND

South Dakota

 

Blumengard Colony

Wecota, SD

Bon Homme Colony

Tabor, SD

Brentwood Colony

Wecota, SD

Cedar Grove Colony

Platte, SD

Clark Colony

Raymond, SD

Deerfield Colony

Ipswich, SD

Fordham Colony

Carpenter, SD

Glendale Colony

Frankfort, SD

Gracevale Colony

Winfred, SD

Greenwood Colony

Delmont, SD

Hillcrest Colony

Garden City, SD

Hillside Colony

Doland, SD

Huron Colony

Huron, SD

Hutterville Colony

Stratford, SD

Jamesville Colony

Utica, SD

Lakeview Colony

Lake Andes, SD

Long Lake Colony

Wetonka, SD

Mayfield Colony

Vienna, SD

Maxwell Colony

Scotland, SD

Millbrook Colony

Mitchell, SD

Millerdale Colony

Miller, SD

New Dale Colony (formerly Brook Dale)

Elkton, SD

New Elm Springs Colony

Ethan, SD

Newport Colony

Ipswich, SD

Old Elm Colony

Parkston, SD

Pearl Creek Colony

Iroquois, SD

Pembrook Colony

Ipswich, SD

Platte Colony

Academy, SD

Pleasant Valley Colony

Flandreau, SD

Poinsett Colony

Estelline, SD

Riverside Colony

Riverside, SD

Rolland Colony

Bushnell, SD

Rosedale Colony

Mitchell, SD

Spink Colony

Frankfort, SD

Spring Creek Colony*

Forbes, North Dakota

Spring Lake Colony

Arlington, SD

Spring Valley Colony

Wessington Springs, SD

Sunset Colony

Britton, SD

Thunderbird Colony

Wecota, SD

Tschetter Hutterian

Olivet, SD

Upland Colony

Artesian, SD

White Rock Colony

Rosholt, SD

Wolf Creek Colony

Olivet, SD

* Mailing address is North Dakota. The colony is located in South Dakota.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0500501010DEN
SI DEN00501.010 - Hutterite Colonies - 08/13/2020
Batch run: 08/13/2020
Rev:08/13/2020