Section ADM.04.05 — Use of Assistance.

(a) All Assistance provided to a Beneficiary through a Program shall be used for the purpose stated in the approved Program Guidelines and consistent with any limitations established for that Program.

(b) Funds that are not used consistent with the purposes of the Program lose their tax-exempt status. The Tribe has no responsibility for any tax consequences to the Beneficiary. The Tribe suggests Beneficiaries retain receipts for three (3) years as evidence that Assistance has been used for tax-exempt purposes in the event Beneficiary is the subject of an IRS audit.

(c) Funds that are not used consistent with the purposes of the Program may be considered Misused and subject to forfeiture consistent with ADM.04.08.