Mother-in-Law paying rent or making a gift?

[DonB]

Let's consider a few scenarios:

Adult child moves back home and pays 100 month to cover living expenses. Is this rent?

One college buddy (not on the lease) moves in with another who rents a home. He pays 300/month to cover his/her share of rent, utiilities, cable, - is this rent or a sublet that is taxable?

A house is being remodeled and a family moves in with parents and pays 500 month to cover out of pocket costs? Is this rent?

A woman lets her boyfriend move in with her. He reimburses his share of the costs. Is the reimbursement taxable as rent?

A mother moves in with her daughter in law and reimburses her share of the costs....Is this rent?

Thanks to all for your opinions on this murky issue. I like TXEA's scenarios and think it would be no rent on all of them. After reading all responses, my thinking now is: if there is a close personal relationship, and there is no intent to profit, the property has not been or will not be rental property in the future, and the intent is to help someone or you have a live-in relationship, then any sharing of expenses or reimbursements would not be income.

[KC-CPA]

I have a client whose Mother moved in with them in June 2014 and they drafted a Legal Personal Care Contract document -- they did this for reasons to provide support to siblings of the arrangement and the financial considerations being given. There is a compensation section within it that states the Daughter and Son-In Law will receive $600 per month, $400 for rent and $200 for care, the agreement is for over the lifetime of the recipient, the contract also states that the Mother will pay for personal shopping items.

The Mother-in-law receives $1800 per month from social security and benefits.

Ideally I would have liked to just treated it as daughter taking care of Mom, living with her, and claimed the Mom on the daughter and her husbands return, however, with the official legal document stating rent and compensation, I am not sure how that would go with the IRS since it is spelled out. It really is a daughter taking care of her Mother because her Mother's health does not allow her to live by herself and the mother's income is not enough to live in a personal assistant home.

Based on this information and Personal care contract should rent and compensation be recorded ($400 a for a room would be close to FMV but not for Room and Care)? Should the Mother be claimed as a dependent on their return.

I believe no rent should be recorded as I would argue that there is no intent for profit and to not claim her as a dependent primarily because she has sufficient income and the contract states she will pay for her own living expenses.

Thoughts?

[AZ-Tax]

What about this scenario?

Parent owns resident house but is living in nursing home. Child of parent is POA for parent. POA rents parents house at 75% below FMV to Child's kid.