Overview of Treasury Final Rules: General Welfare Exclusion & Wholly Owned Tribal Entities

Join NAFOA for a webinar examining the finalization of Treasury rules on the General Welfare Exclusion Act and Tribal Wholly-Owned Corporate Entities—groundbreaking regulations that promise to transform Tribal economic development and provide long-awaited tax certainty for Indian Country.

Announced on December 15, 2025, these rules are the result of years of sustained Tribal advocacy and consultation with the Treasury Tribal Advisory Committee. They affirm Tribal sovereignty by granting Tribes deference in determining general welfare benefits. The rules explicitly exempt wholly-owned Tribally chartered corporations from federal income tax and recognize Tribal authority to make special needs determinations on par with states.

Speakers will break down the key provisions of each regulation and explore their practical implications for Tribal finance operations and economic development strategies. We will address implementation considerations, including IRS training requirements and audit suspensions. Explanation of this final guidance will assist Tribes with leveraging this tax clarity to strengthen their economies while maintaining sovereign authority when designing welfare programs or structuring business entities.