ARTICLE 4 GENERAL WELFARE EXCLUSION
403 Programs Meeting the General Test
§ 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 ...
402 Internal Revenue Service Safe Harbor Programs
§ 402 Internal Revenue Service Safe Harbor Programs Programs that meet the following general criteria for safe harbor treatment, and provide qualifying safe harbor benefits shall be treated as non-taxable Assistance under the General Welfare ...
401 Indian General Welfare Benefits (Code Section 139E)
§ 401 Indian General Welfare Benefits (Code Section 139E) Programs that meet the following criteria for exemption under Code Section 139E shall be treated as non-taxable Assistance under the General Welfare Exclusion without the Beneficiary having to ...