Federal law and the Internal Revenue Service treat a number of different types of payments or distributions as non-taxable, including, without limitation:
(a)
Benefits that satisfy the requirements of the exemption under U.S.C. Section 139E;
(b)
Benefits that are provided under an IRS Safe Harbor Program;
(c)
Benefits that qualify for exclusion under the IRS General Test of General Welfare Exclusion; and
(d)
Ceremonial Activities.
There are other express exemptions under the Internal Revenue Code, such as the exemption provided for tribal medical expenses under Internal Revenue Code 139D, or that meet other recognized exemptions including, for example, resource or land-based exemptions under 25 USC Sections 117a-b, 1407, and 1408. These exemptions are not included under the heading of General Welfare Exemptions in this Title.
(Res. 21-A 022, 3/8/2021)