What is the difference between compensation and donation for tax purposes?

I am suppose to be compensated for care and support of my mother that lives with my husband and me in Kentucky. Is this taxable for me? She receives a pension and little social security; and included contractual helps with bills. Because I do not honor contract to be compensated according to amount specified, can I claim as a donation? She is contractual to assist with bills and pay rent. Should we claim her as a dependent? Which I am afraid not, because she receive over 2000 month which really she could not afford to compensate us according to the contract. tHANK YOU.