Section ADM.04.01 — Enactment and Purpose.

(a) Purpose. The Stockbridge-Munsee Community (the "Tribe"), a federally recognized Indian tribal government, exercises its inherent rights of sovereignty to promote the general welfare of the Tribe, its self-determination, culture, and tradition, by providing Indian general welfare benefits within the meaning of Internal Revenue Code Section 139E. Both the United States Congress, through its enactment of the Tribal General Welfare Exclusion Act of 2014, and the Internal Revenue Service, through its traditional application of the general welfare doctrine, have long recognized the sovereign right of Indian tribal governments to provide financial assistance to individuals under certain circumstances on a non-taxable basis. This Ordinance is intended to affirm the Tribe's inherent sovereign rights to promote the general welfare of the Tribe and provide qualifying Assistance and Program benefits on a tax-free basis. The purpose of this Ordinance is to memorialize the procedures used by the Tribe in establishing Programs for the promotion of the general welfare of the Tribe and in developing Program Guidelines for compliance with the general welfare doctrine and Internal Revenue Code Section 139E.

(b) Ratification of Prior Acts; Intent of Legislation. The Tribal Council, through its elected Council members, as the legislative body of the Tribe, has traditionally exercised the Tribe's inherent sovereign right to provide general welfare assistance by tribal custom and government practice in order to promote the general welfare, self-determination, culture and tradition of the Tribe. Assistance provided prior to the enactment of this Ordinance, or any amendments hereto, is hereby ratified and confirmed as general welfare assistance pursuant to the authority of the Tribal Constitution and laws, and the inherent powers of the Tribe to promote the general welfare. This Ordinance is not intended to invalidate or supplant traditional exercises of sovereignty and culture. All Assistance authorized by the Tribal Council to promote the general welfare of this Tribe is, and has been, intended to reflect the inherent rights and sovereign acts of the Tribe within the principles reflected under the General Welfare doctrine, as codified in the Act. This Ordinance, therefore, does not create or establish rights, which are hereby declared to be an inherent right of sovereignty vested with the Tribe. Rather, this Ordinance is intended to confirm, clarify, and codify the procedures used in exercising its inherent rights in promoting the general welfare, self-determination, culture and tradition of the Tribe. Nothing in this Ordinance shall be used to invalidate acts of the Tribal Council which have the force of law.

(c) Scope of Non-Taxable Benefits. The Assistance authorized by this Ordinance is intended to qualify for favorable tax treatment under the Act to the fullest extent permitted at law.

(d) Federal Trust Responsibility. The federal government, through its government-to-government relationship with the Tribe, through its trust relationship with the Tribe, and through treaty, statutes, and executive orders, owes certain obligations to the Members of the Tribe, much of which has been curtailed through budget shortfalls, which the Tribe seeks to supplement, through acts of self-determination, in part through this Ordinance. The Tribe reserves the right to provide Assistance, including circumstances where federal funding is insufficient to operate federal programs designed to benefit Tribal members, and when federal funding is insufficient to adequately and consistently fulfill federal trust responsibilities. Nothing herein shall waive the Tribe's right to seek funding shortfalls or to enforce the trust rights of the Tribe and its Members. The Tribe shall be entitled to government-to-government consultation and coordination rights regarding issues arising from or related to this Ordinance and its implementation. Nothing herein shall be construed as a waiver of federal trust responsibility.