ARTICLE · 09 JUNE 2014

In Final Guidance, IRS Broadens General Welfare Safe Harbors For Tribal Programs

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The IRS has issued final guidance on the application of the general welfare exclusion to Indian tribal government programs.

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Kenneth Parsons

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Kathleen M. Nilles is a Partner and Kenneth W. Parsons is an Associate both in our Washington, D.C. office.

HIGHLIGHTS:

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 of safe harbors under which they will be deemed to meet the "individual or family need" requirement of the exclusion.
More than 30 different types of programs providing education, housing, care to elder and disabled persons, and emergency assistance to tribal members and their families, as well as cultural and religious programs, are eligible for the safe harbors.

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