Section ADM.04.02 — Definitions and Key Concepts.

For purposes of this Ordinance, the following words and phrases shall have the meanings set forth. All words not defined herein shall be used in their ordinary and everyday sense.

(a) "Act" means the Tribal General Welfare Exclusion Act of 2014, Public Law 113-168, 128 Stat 1883 (2014), codified at 26 U.S.C. §139E.

(b) "Assistance" means any Program benefits or payments that qualify for tax free treatment under the Act.

(c) "Beneficiary" means any person or persons entitled to receive Assistance in accordance with specific Program guidelines.

(d) "Code" means the Internal Revenue Code of 1986, as amended.

(e) "Council" means the elected governing tribal council of the Tribe.

(f) "Dependent" means a qualifying child, a qualifying relative, or an individual determined to be a dependent according to a tribal ordinance, law or policy.

(g) "Disability" or "Disabled" means a physical or mental impairment that substantially limits one or more major life activities, or a person suffering from such impairment. The Ordinance is not limited by disability determinations for Social Security or other purposes.

(h) "Effective Date(s)" means the effective date of this Ordinance which is the date on which the Bureau of Indian Affairs, as required by the Tribe' Constitution, provides final approval. Programs that satisfied the Act prior to the foregoing effective date by prior ordinance, program, custom or government practices, retain the earlier such effective dates.

(i) "Lavish" or "Extravagant" means something that is excessive, generous or luxurious in a way that is not necessary or reasonable given the context. These terms shall have the meaning determined by the Council in its sole discretion based on all facts and circumstances, for each Program, taking into account needs unique to the Tribe, including culture, cultural practices, history, geographic area, traditions, resources and economic conditions or factors, as well as the social purpose being served by the particular Assistance at hand.

(j) "Member" or "Tribal Member" means any person, regardless of age, who is an enrolled member of the Tribe.

(k) "Misuse of Assistance" means use of Assistance payments for purposes other than those set forth in the Program Guidelines. Misuse of Assistance may result in penalties by both the Tribe and the IRS.

(l) "Ordinance" means the General Welfare Assistance Ordinance, as amended.

(m) "Program" means any program established by or under authority of the Tribal Council, including any program authorized through the annual budget process, to provide Assistance hereunder. A Program shall not fail to be treated as an Indian tribal government Program solely by reason of the Program being established by tribal custom or government practice.

(n) "Program Guidelines" means approved Program descriptions, including the purpose, eligibility rules and limitations, along with application forms and procedures.

(o) "Qualified Nonmember" means a spouse, former spouse, legally recognized domestic partner or former domestic partner, ancestor, descendant, or Dependent of a Member of the Tribe. Individual Programs may, but are not required to, cover Qualified Nonmembers in accordance with the Program Guidelines for each Program.

(p) "Safe Harbor Program" means a Program that meets the requirements of Article III, Section 3.2 and IRS Revenue Procedure 2014-35, as the same may hereafter be amended. Need shall be presumed for Assistance provided under a Safe Harbor Program.

(q) "Spouse" means a husband or a wife in a relationship and the legal significance of this terms shall be determined in accordance with Tribal laws, customs and traditions.

(r) "Tribe" means the Stockbridge-Munsee Community, a federally recognized Indian tribal government.