Indian general welfare benefit
Defined in 1 place of the United States Code.
For purposes of this section, the term “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—
(1) the program is administered under specified guidelines and does not discriminate in favor of members of the governing body of the tribe, and
(2) the benefits provided under such program—
(A) are available to any tribal member who meets such guidelines,
(B) are for the promotion of general welfare,
(C) are not lavish or extravagant, and
(D) are not compensation for services.
Source
- 2026–present26 U.S.C. § 139EInternal Revenue Code · Indian general welfare benefits · for purposes of this section
For purposes of this section, the term "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—
(1) the program is administered under specified guidelines and does not discriminate in favor of members of the governing body of the tribe, and
(2) the benefits provided under such program—
(A) are available to any tribal member who meets such guidelines,
(B) are for the promotion of general welfare,
(C) are not lavish or extravagant, and
(D) are not compensation for services.
For purposes of this section—
(1) Indian tribal government
Source
- 2014–202626 U.S.C. § 139EInternal Revenue Code · Indian general welfare benefits · for purposes of this section