IRC 139E states an "Indian general welfare benefit" includes any payment made or services provided to or on behalf of a member of an Indian tribe (or any spouse or dependent of such a member) pursuant to an Indian tribal government program, but only if:
- the program is administered under specified guidelines and does not discriminate in favor of members of the governing body of the tribe, and
- the benefits provided under such program -
- are available to any tribal member who meets such guidelines,
- are for the promotion of general welfare,
- are not lavish or extravagant, and
- are not compensation for services.