Following a prolonged period of dialogue and consultation with tribes, the Internal Revenue Service (IRS) has issued its final guidance on General Welfare Exclusion (GWE) as it applies to tribal governments. This guidance seeks to ensure that the sovereign right of tribal nations to provide services that improve the welfare of their citizens will be uniformly upheld.
The guidance released today, June 3, 2014, in the form of a revenue procedure (RP 2014-35), improves upon the IRS' interim guidance (Notice 2012-75) issued in December 2012. Some of the notable changes include:
NAFOA will host a joint webinar with its organizational partner, the National Congress of American Indians, at 12:30 p.m. (EDT) on Thursday, June 5, to review the guidance and its impact on tribal governments. Please send any opinions, questions and comments to Dante Desiderio, firstname.lastname@example.org.