Hi Todd,
The IRS resource you quoted above is actually preceded by the Question:
"Is down payment assistance provided under a program sponsored by a tax-exempt organization includable in the homebuyer's income?"
So your answer only applies to the tax-exempt organization situations (and the seller-funded programs also mentioned by the IRS resource). If the down payment assistance was provided by an entity other than a tax-exempt organization or the seller, then it would be taxable. i.e. If a bank provided the funds then it is taxable.
