Can my Mom help pay for a new home that I am buying with my husband without being subject to 5 yr lookback?

5 Year Look Back State of PA:In the state of PA : My mother is planning on selling her home. In the meantime my husband and I are going to build a new home and she will be living with us. If she writes out checks totaling $25,000.00 to the home builder will these be subject to the 5 year lookback ? Would it make a difference if my name was on the checking account with her name on her checking account?