403 Programs Meeting the General Test

403 Programs Meeting the General Test

ยง 403 Programs Meeting the General Test
Assistance Programs that that do not qualify for non-taxable treatment under Code Section 139E or under the IRS Safe Harbor, will nonetheless be treated as non-taxable if the Approved Program meets the General Test, as defined above, for treatment under the General Welfare Exclusion.

[Legislative History: Enacted by Resolution No. 2018-72, 10/5/2018]

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