45 CFR §263.22

1. (a)A recipient may deposit only earned income into an IDA.
2. (b)A recipient's contributions to an IDA may be matched by, or through, a qualified entity.
3. (c)A recipient may withdraw funds only for the following reasons:
   1. (1)To cover post-secondary education expenses, if the amount is paid directly to an eligible educational institution;
   2. (2)For the recipient to purchase a first home, if the amount is paid directly to the person to whom the amounts are due and it is a qualified acquisition cost for a qualified principal residence by a qualified first-time home buyer; or
   3. (3)For business capitalization, if the amounts are paid directly to a business capitalization account in a federally insured financial institution and used for a qualified business capitalization expense.