Subchapter GWE.1.3 Indian General Welfare Benefits (Code Section 139E) GWE.1.3.010 . Non-Binding Designation GWE.1.3.020 Indian General Welfare Benefits (Code Section 139E) GWE.1.3.030 General Criteria for Qualification Under Code 139E GWE.1.3.040 Ceremonial Activities GWE.1.3.050 Special Effective Dates GWE.1.3.060 Safe Harbor Programs GWE.1.3.070 General Criteria for Safe Harbor Treatment GWE.1.3.080 Qualifying Safe Harbor Benefits