{
  "id": "EXEMPT_GIFT_LOAN_DE_MINIMIS",
  "name": "De Minimis Exception for Gift Loans",
  "category": "other",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Aggregate outstanding loans between the individuals must not exceed $10,000 and the loan cannot be used to purchase income-producing assets.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "deadline_passed",
    "retroactive_note": "Action required during tax year — verify if still applicable",
    "forward_status": "available"
  },
  "description": "Allows individuals to make below-market interest rate loans to other individuals without triggering imputed interest income or gift tax consequences if the total loan amount is $10,000 or less.",
  "irc_reference": "IRC §7872(c)(2)",
  "deadline": "",
  "savings_potential": "low",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}