General Welfare Exclusion

News & Analysis as of

IRS Issues Notice Addressing Impact of the Tribal General Welfare Exclusion Act of 2014 on Existing IRS Guidance

On April 16, 2015, the IRS released Notice 2015-34 clarifying the effect of the Tribal General Welfare Exclusion Act of 2014, Pub. L. No. 113-168, 128 Stat. 1883 (2014) (the “Act”), which added new Section 139E to the...more

IRS Issues Guidance on Tribal General Welfare Exclusion and Safe Harbors - Notice 2015-34 Provides Instruction on the Tribal...

On April 16, 2015, the Internal Revenue Service ("IRS") released Notice 2015-34, its first guidance on general welfare since President Obama signed the Tribal General Welfare Exclusion Act (the "Act") into law in September...more

Tribal General Welfare Exclusion Act: New Law Supersedes IRS Guidance - H.R. 3043 Allows Tribes More Latitude in Social Programs

On Sept. 26, 2014, President Obama signed into law a measure that excludes from taxable income various general welfare payments to members of Indian tribes. One of the last pieces of legislation agreed upon by the...more

In Final Guidance, IRS Broadens General Welfare Safe Harbors for Tribal Programs - New Guidance Provides Planning Opportunities...

After receiving more than 120 written comments on how the IRS should apply the general welfare exclusion to Indian tribal government programs, the IRS has issued final guidance detailing how tribal programs may take advantage...more

IRS Issues Final Revenue Procedure Addressing Application of General Welfare Exclusion to Tribal Government Programs

On June 3, 2014, the IRS released Revenue Procedure 2014-35 providing final guidance for Indian tribal governments regarding the application of the general welfare exclusion to Indian tribal government programs that provide...more

Top 10 Indian Tribal Tax Developments in 2013 and Priorities for 2014

In 2013, courts were active in issues relating to Indian tribes, including ruling on state tax matters and the federal income tax aspects of Section 17 corporations. The top 10 Indian tribal tax developments from 2013...more

IRS Proposes General Welfare Exclusion Safe Harbors for Tribal Government Programs

On December 5, 2012, the Internal Revenue Service proposed a revenue procedure that would address the general welfare exclusion from gross income as it applies to tribal government programs. It would also offer a safe harbor...more

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