They didn't give it voluntarily, but it exists if you can afford a CCRC. Full article can be found on the link:

A Tax Break for Retirement Community Costs

A little-known tax rule can help offset the cost of some retirement communities. Here's how

SmartMoney June 15, 2011

(Excerpted) For many aging boomers or their parents, the retirement road eventually leads to what's called a "continuing care retirement community" or CCRC. These places were once called nursing homes and conjured up negative images. That was then. Many of today's CCRCs are decidedly upscale and expensive. But there's good news: a little-known tax break can help cover the cost. Here's the story, starting with how CCRCs work.

Continuing care retirement community basics

As opposed to a traditional nursing home where you simply pay a monthly fee, residents enter into a long-term contract with a CCRC. In exchange for a one-time entry fee and ongoing monthly charges, the CCRC provides housing and a range of on-site services. When a resident's health and personal care needs become more acute, the level of service can be increased to include assisted living, long-term care and skilled nursing care. The big advantage is that the resident doesn't have to move as his or her needs change.

How to deduct the costs

Fortunately, a valuable tax break can offset part of the one-time fee to enter a CCRC and part of the monthly fees to stay there. A percentage of these costs count as medical expenses for tax purposes, even if the resident currently lives independently and requires little or no medical care. Taxpayers can only write off medical expenses to the extent they exceed 7.5% of adjusted gross income, but because CCRC fees often amount to big dollars, significant write-offs are often available. Meaningful tax deductions are especially likely in the initial year when the entry fee is paid.

Here is a link that might be useful: SmartMoney article: A Tax Break for CCRCs