Notice 2011-94 invites comments concerning the application of the general welfare exclusion to certain Indian tribal government programs. Under the general welfare exclusion, payments under certain governmental social benefit programs for the promotion of the general welfare are not includible in a recipient’s gross income. Pursuant to E.O. 13175, which requires Federal agencies to consult with tribal officials before formulating and implementing policies with tribal implications, Notice 2011-94 requests comments describing actual or proposed Indian tribal government programs that provide benefits to members and the application of the general welfare exclusion to the programs and benefits.
Notice 2011-94 will appear in IRB 2011-49 dated Dec. 5, 2011.
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