IRS Extends Comment Period for Guidance on Indian Tribal Government Programs


Notice: Historical Content

This is an archival or historical document and may not reflect current law, policies or procedures.

IR-2012-19, Feb. 13, 2012

WASHINGTON — The IRS is extending the time limit for commenting on guidance the agency issued regarding the application of the general welfare exclusion to Indian tribal government programs. Comments may now be submitted through March 14, 2012.

On Nov. 15, 2011, the IRS issued Notice 2011-94PDF, which requested that comments be provided by February 13. The guidance solicits comments regarding the application of the exclusion to Indian tribal government programs such as:

  • Housing (for example, programs providing housing on and off the reservation, with income limits different from those of the United States Department of Housing and Urban Development);
  • Cultural (for example, programs involving tours of sites that are historically significant to a tribe; language preservation programs; community recreational programs; cultural and social events);
  • Education (for example, programs providing tutors or supplies to primary and secondary school students; job retraining programs for adults); and 
  • Elder programs (for example, programs providing heating assistance or meals).

Comments now may be submitted in writing on or before March 14, 2012. Comments should be submitted to Internal Revenue Service, CC:PA:LPD:PR (Notice 2011-94), Room 5203, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044, or electronically to Please include “Notice 2011-94” in the subject line of any electronic communications. Alternatively, comments may be hand delivered between the hours of 8:00 a.m. and 4:00 p.m. Monday to Friday to CC:PA:LPD:PR (Notice 2011-94), Courier’s Desk, Internal Revenue Service, 1111 Constitution Avenue NW, Washington, D.C.

All comments will be available for public inspection and copying.

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