ITG FAQ #18 Answer-What is a General Welfare Program?


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.

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