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SPECIAL GIFT SITUATIONSThe term needy is defined for these purposes as follows:A needy person is a person who lacks the necessities of life, involving physical,mental, or emotional well-being, as a result of poverty or temporary distress.Examples of needy persons include a person who is financiallyimpoverished as a result of low income and lack of financial resources, a personwho temporarily lacks food or shelter (and the means to provide for it), aperson who is the victim of a natural disaster (such as fire or flood), a personwho is the victim of a civil disaster (such as a civil disturbance), a person whois temporarily not self-sufficient as a result of a sudden and severe personalor family crisis (such as a person who is the victim of a crime of violence orwho has been physically abused), a person who is a refugee or immigrant andwho is experiencing language, cultural, or financial difficulties, a minor childwho is not self-sufficient and who is not cared for by a parent or guardian,and a person who is not self-sufficient as a result of previous institutionalization(such as a former prisoner or a former patient in a mental institution). 61The phrase care of the needy is defined as follows:Care of the needy means alleviation or satisfaction of an existing need. Since aperson may be needy in some respects and not needy in other respects, careof the needy must relate to the particular need which causes the person to beneedy. For example, a person whose temporary need arises from a naturaldisaster may need temporary shelter and food but not recreational facilities. 62These rules define an infant as “a minor child” (as determined under thelaws of the jurisdiction in which the child resides). 63 The phrase care of an infantmeans “performance of parental functions and provision for the physical, mental,and emotional needs of the infant.” 64(c) Restrictions on Transfer of Contributed PropertyIn general, a contribution will not satisfy these rules if the donee organization orany transferee of it requires or receives any money, property, or services for thetransfer or use of the property contributed. For example, if an organization providestemporary shelter for a fee, and also provides free meals to ill or needyindividuals, or infants, using food contributed under these rules, the determinationof the deduction for the contribution of food is subject to these rules. The feecharged by the organization for the shelter may not, however, be increasedmerely because meals are served to the ill or needy individuals or infants. 65A contribution may qualify under these rules if the donee organizationcharges a fee to another organization in connection with its transfer of thedonated property, if (1) the fee is “small or nominal in relation to the value of thetransferred property and is not determined by this value,” and (2) the fee is61 Reg. § 1.170A-4A(b)(2)(ii)(D).62 Reg. § 1.170A-4A(b)(2)(ii)(E). The IRS determined that gifts of books to prisoners in state correctional facilitiesdid not qualify under these rules; general prison population statistics as to those who are disabled and lackinga high school education were deemed insufficient to support this augmented deduction. Tech. Adv. Mem.9631005.63 Reg. § 1.170A-4A(b)(2)(ii)(F).64 Reg. § 1.170A-4A(b)(2)(ii)(G). The IRS determined that gifts of calendars and books by the manufacturer ofthem did not qualify for this augmented deduction, inasmuch as the manufacturer failed to show that the contributedproperty was transferred to or used for the care of the ill, needy, or infants. Tech. Adv. Mem.200003005.65 Reg. § 1.170A-4A(b)(3)(i). 276