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Home energy or support and maintenance (i.e., food or shelter) assistance received by you (or by any person whose income or living arrangement affects your income) may be excluded if:
The appropriate State agency certifies that the assistance is based on need; and
The assistance is provided in one of the following ways:
In cash or in-kind by a supplier of home heating fuel or a municipal utility providing home energy;
In cash or in-kind by a rate-of-return entity that provides home energy; or
In-kind by a private nonprofit organization.
Note: You receive "in-kind" assistance, not cash, when you receive a voucher or a third-party check; or when an organization pays cash directly to a provider (e.g., your landlord).
Last Revised: Aug. 4, 2006
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