Month: June 2014

On June 3, 2014 the Internal Revenue Service issued Revenue Procedure 2014-35, Application of the General Welfare Exclusion to Indian Tribal Government Programs That Provide Benefits to Tribal Members. The application of the general welfare exclusion (or “GWE”) to tribal government programs has been a subject of active tribal engagement for several years. Tribes and…

“Climate change, once considered an issue for a distant future, has moved firmly into the present.” With this statement, the Third National Climate Assessment: Climate Change Impacts in the United States (Climate Assessment) signals a sea change in the way governments must think about climate change. Climate change is no longer a future phenomenon that…