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. Return to List of FAQs