Payments made under social benefit programs for promotion of general welfare are excludable from gross income under a concept known as the general welfare doctrine. This applies only to governmental payments out of a welfare fund based upon the recipient's need, and not as compensation for services. The Tribal General Welfare Exclusion Act of 2014 added IRC Section 139E. Section 139E provides an exclusion from income for payments from certain benefit programs provided by an Indian tribal government for the general welfare of its members. Return to List of FAQs
