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Text of IRS Rev. Proc. 2014-35: Application of the General Welfare Exclusion to Indian Tribal Government Programs That Provide Benefits to Tribal Members (PDF)
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
June 3, 2014
"This revenue procedure describes principles of the general welfare exclusion and provides safe harbors under which the [IRS] will conclusively presume that the individual need requirement of the general welfare exclusion is met for benefits provided under Indian tribal governmental programs described in sections 5.02 or 5.03 of this revenue procedure, and will not assert that benefits provided under programs described in section 5.03 of this revenue procedure represent compensation for services." [The safe harbors apply to benefits provided under certain housing, educational, elder and disabled, cultural and religious, and other qualifying assistance programs.]

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