My 84 year-old Mother is still working (!) part-time with a very modest salary to supplement her various savings and retirement funds. However, my 3 siblings and I would like to set up some sort of fund where we could contribute on a regular basis whatever we can afford, so there is money available for emergencies, such as the new transmission her car just needed. There always seem to be medical/dental expenses that are not covered by insurance, and she is starting to need help with cleaning her house, etc. Our brother, being the oldest and geographically closest to Mom would likely be the keeper of the fund, but we don't want to put either him, or Mom, in the position of needing to claim these contributions as taxable income. Mom and brother both live in central Iowa. Mom lives independently in her own home, and proudly so. We want to do nothing to take away that pride or independence, nor do we want her to feel that we don't trust her to take care of her own financial matters. We merely want to plan ahead and to be able to help her out as needed. Any suggestions or recommendations?