GWE.1.4.010 Programs Meeting the General Test

Programs that do not qualify for non-taxable treatment under Code Section 139E or under an IRS Safe Harbor, will nonetheless be treated as non-taxable if Program benefits meet the General Test for treatment under the General Welfare Exclusion. For purposes of the General Test only, needs must be shown in one manor described in GWE.1.4.20 or GWE.1.4.030.