A. General Statement of Purpose. The Tribe is committed, to the maximum extent possible, to administering and providing social and general welfare benefits to members in a manner that satisfies safe harbor provisions, such that these benefits are not deemed taxable gross income by the IRS for the recipients.

B. Benefit Form, Nature, Intent and Source. The Tribe may provide benefits to members for their general and social welfare. Such benefits may be in the form of services, payment, or reimbursement in money or other property. Benefits shall not be provided as compensation for services, and benefits shall not be lavish or extravagant relative to the context in which they are provided.

Unless otherwise approved by the Tribal Council in writing and before distribution, no social or general welfare benefit shall be provided by the Tribe to any member outside of the context of an established Tribal General Welfare Program and pursuant to the terms and conditions established by the same in accordance with this chapter and other applicable law, including, but not limited to, the Tribal General Welfare Exclusion Act and the related IRS Guidance.

C. Written Program Guidelines. All general welfare programs shall have written guidelines, adopted by the Tribal Council, setting forth (1) the specific benefit program category that the program and benefit fall under as described in Section 13-304; (2) the program’s commitment to compliance with the nondiscrimination terms as described in Section 13-303(E); (3) the program’s commitment to compliance with documentation and record-keeping terms set forth in Section 13-305; (4) the specific benefit available under that program and the form those benefits will take (e.g., monetary payment, service, etc.); (5) details regarding how individuals may qualify for the benefit administered by that program (e.g., all benefit criteria or qualification requirements); and (6) details regarding the benefit application, issuance/distribution, and renewal processes.

Such written guidelines shall be made available to all persons who may qualify to receive the benefit. To achieve this, the Tribe shall maintain a hard copy of all such materials at the member services offices and make the same available for inspection by persons who may qualify to receive the benefit. In addition, the Tribe should attempt to make the written guidelines available online through the program’s website (if one exists). (Res. 2023-44 Exh. A; Res. 2023-18 Exh. A; Res. 2023-18 Exh. A)