Section ADM.04.03 — General Welfare Assistance.

(a) Criteria for General Welfare Programs.

(1) Federal law at both IRS Code Section 139E and the IRS Safe Harbor, contains substantially similar criteria that Programs need to meet in order to have Assistance treated as non-taxable income under the Act.

(2) The following criteria are intended to be read in a manner that satisfies any applicable requirements to ensure that each payment made or service provided to or on behalf of a Beneficiary pursuant to a Program under this Ordinance shall be treated as non-taxable Assistance under the Act.

(A) Assistance is provided under a specific approved Program of the Tribe;

(B) The Program is intended for the promotion of the general welfare of eligible Beneficiaries as described further under subsection ADM.04.03 (b);

(D) Assistance is available to any Tribal Member, Qualified Nonmember, or identified group of Tribal Members or Qualified Nonmembers who satisfy the Program Guidelines, subject to budgetary restraints;

(E) The distribution of Assistance from the Program does not discriminate in favor of the Council of the Tribe;

(F) Assistance is not compensation for services; and

(G) Assistance is not Lavish or Extravagant under the facts and circumstances.

(b) Promotion of General Welfare. All Assistance disbursed pursuant to this Ordinance shall be designed to promote the general welfare, self-determination, culture and tradition of the Tribe.

(1) The Council shall establish objectives for the furtherance of the general welfare, self-determination, culture and tradition of the Tribe and assess progress on said objectives in connection with its annual budgeting review or at other times called for by the Council. Approved Programs shall be renewed, established, modified, or terminated based upon the needs of the Tribe as compared to the objectives set by the Council from time to time hereunder.

(2) All Programs hereunder shall provide a social benefit for the promotion of the general welfare of the Tribe and be limited to purposes consistent with treatment under this Ordinance.

(A) Such purposes may include, for example and not by way of limitation, assistance for medical care, food, shelter, health, education, subsistence, housing, elder and disabled care, assistance to meet cultural, traditional and religious needs of the Tribe and its membership, and assistance to promote self-sufficiency, self-determination, Tribal image, entrepreneurship, and the employment of Tribal Members.

(B) Programs can be intended to serve individual needs, to help meet community needs, or both.

(C) Community needs often are based in overall issues that impact the general welfare of Beneficiaries regardless of an individual's economic status. For example, the Tribe recognizes that all Members face historic and institutional obstacles based on their tribal status and that some Assistance payments may be issued as a way to help Beneficiaries address these obstacles.

(3) Designation by the Council of a Program as falling under this Ordinance shall be conclusive evidence that the Council, following a good faith review of Tribal needs and goals, has determined that said Program is established to achieve a social benefit and to promote the general welfare of the Tribe.

(4) The Council reserves the right to enact, change, or terminate Programs in its sole discretion.

(1) Programs and/or Assistance, such as provision of items of cultural significance, reimbursement of costs, or cash honorarium for participation in cultural or ceremonial activities for the transmission of tribal culture, shall not be considered or treated as compensation for services.

(2) To the extent applicable, the Tribe will presume that individual need is met for religious leaders or spiritual officials or leaders (including but not limited to medicine men, medicine women, and shamans) receiving Assistance through a Program.

(3) Examples falling under this provision include nominal cash honoraria provided to religious or spiritual officials or leaders to recognize their participation in cultural, religious and social events, including but not limited to pow wows, funerals, wakes, burials or other bereavement events.

(d) Other Tax Exemptions. Notwithstanding anything herein to the contrary, the Tribe reserves the right to waive income limits or needs basis criteria for expenditures that otherwise qualify for tax exemptions including tax exemptions under Titles 25 or 26 of the United States Code so long as the conditions for exemption are met. Without limitation, this includes Member medical benefits exempt under Section 9021 of the Patient Protection and Affordable Care Act of 2010 (Code Section 139D) and per capita expenses exempt under 25 U.S.C. Sections 117a-c, 1407 and 1408.