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The test, first introduced by the last Labour government and being rolled out by the coalition, can also place applicants into a "work-related activity group", where they will be expected to take steps to prepare themselves for work in the medium to long term.
BBC: Benefit tests 'not money driven'
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The exemption covers those athletes who are visiting the UK in order to compete in the Olympic Games and a limited number of people who are visiting the UK to work on Games-related activity.
FORBES: Olympians Get a Free Pass on Taxes at the London Games
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Under current law, when you donate tangible personal property, such as art or furniture, you can deduct only the lesser of what you paid for it or what it's currently worth--unless the charity keeps and uses the item for an activity related to its charitable work.
FORBES: Charitable Changes