RP-2014-35: applying the general welfare exclusion to Indian tribal government programs

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June 3, 2014

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Issue Number: RP-2014-35

Inside This Issue

Revenue Procedure 2014-35 providing safe harbors for applying the general welfare exclusion to Indian tribal government programs. Under the general welfare exclusion, payments or benefits under certain governmental programs for the promotion of the general welfare are not includible in a recipient’s gross income. The safe harbors apply to benefits provided under certain housing, educational, elder and disabled, cultural and religious, and other qualifying assistance programs of Indian tribal governments. Under the revenue procedure, the value of benefits under these programs received by tribal members and certain non-members will not be included in income, and certain benefits will not be treated as compensation for services.

Revenue Procedure 2014-35 will be in Internal Revenue Bulletin 2014-26, dated June 23, 2014.

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