IRS T.D.: Tribal General Welfare Benefits Excluded From Gross Income (IRC §139E)

The IRS published final regulations under I.R.C. §139E regarding the exclusion from gross income of certain Tribal general welfare benefits. The regulations establish requirements for Indian Tribal government programs and benefits that qualify for the exclusion. To qualify, a program must be established by an Indian Tribal government, administered under specified guidelines, and not discriminate in favor of governing body members. Benefits must be for the promotion of general welfare, available to eligible Tribal program participants, not lavish or extravagant, and not compensation for services. The regulations provide an exception for benefits consisting of items of cultural significance, reimbursement of ...