Article III. Allocation Plan
§ 9-301 Revenue allocation process.
The Tribe intends to dedicate its net distributable cash to the following purposes in approximately the percentages set forth in this article. The percentage of net distributable cash allocated for distribution in the categories set forth below shall be determined annually through the Tribe’s budget review process. Each allocation shall be determined by the Tribal Council based upon the best interest of the Tribe, the anticipated net distributable cash to be distributed in the upcoming year, and the needs of the Tribal Government. Tribal staff shall propose a range of percentages to be distributed in each category and the basis for each proposal. The Tribal Council, upon due deliberation and consideration, shall determine the exact percentages to be distributed. The Tribal Council shall ensure that not less than one hundred percent (100%) of the net distributable cash is allocated to those categories listed below. All decisions of the Tribal Council regarding allocation shall be final and may be subject to review at the discretion of the Tribal Council in accordance with tribal law.
A. The net distributable cash shall be allocated among the following purposes by the Tribal Council, subject to the following limitations and provided, that (1) net distributable cash received by the Tribe and subject to allocation under this chapter shall be only such net distributable cash as is received by the Tribe from the Wilton Rancheria Gaming Authority, its successors or assigns, in conformity with the charter establishing and governing the Wilton Rancheria Gaming Authority as approved by Tribal Council Resolution No. 2019-31 or as permitted to be amended in compliance with all valid contractual and legal obligations of the Tribe; and (2) prior to any allocation of net distributable cash as set forth below, net distributable cash always shall be applied to the extent necessary to satisfy any valid contractual or legal obligations of the Tribe or any enterprise or instrumentality of the Tribe (including the Wilton Rancheria Gaming Authority), including all obligations arising under the compact and intergovernmental agreements, and shall be made available to the extent required to fund operational and capital expenditures for the gaming operations or related commercial operations as determined necessary or desirable by the Wilton Rancheria Gaming Authority, its successors or assigns (including the Tribal Council).
B. Allocations.
1. Tribal Government Operations and Programs. Not less than eight percent (8%) and not more than twenty-five percent (25%) of net distributable cash shall be used to fund Tribal Government administration and governmental operations.
2. General Welfare Programs. No less than twenty percent (20%) percent and not more than seventy percent (70%) of the net distributable cash shall be used for the general welfare programs including, but not limited to, social and general welfare purposes, medical assistance, education, elder/senior support, housing, utilities, or other similar, specifically identified needs that may be established from time to time by the Tribe pursuant to federal Revenue Procedure 2014-35, including any subsequent federal Internal Revenue Service guidance under the Tribal General Welfare Exclusion Act of 2013 (codified as Internal Revenue Code Section 139E) for treatment as a tax exempt benefit.
The general welfare programs category shall also include, but not be limited to, the following programs:
a. Tribal Elder Program. The Tribe retains the inherent sovereign right to protect the interests of its tribal elders, and recognizes the historical poverty and deprivation suffered by tribal elders may result in significantly greater health problems as they age and require additional resources and care for those tribal members. The Tribe shall therefore tailor its general welfare programs to make additional programs available to tribal elders, which general welfare programs may be funded through net distributable cash under this chapter.
b. Minor Program. The Tribe retains the inherent sovereign right to protect the interests of its minors, and strongly promotes education, and seeks to encourage its members to pursue postsecondary advancement including but not limited to degrees and certifications in college, universities and vocational and technical school as well as military service. The minor program shall also provide resources to minors to promote healthy living and long-term stability. The Tribe shall therefore tailor its general welfare programs to encourage minors to complete and advance their education. The Tribe may also tailor its general welfare programs to make additional programs available to its minors.
c. Housing Program. The Tribe retains the inherent sovereign right to protect the interests of its tribal members, and recognizes the historical poverty and lack of adequate housing resulting in significantly greater health and economic disparities for tribal members. Moreover, the minors may need assistance with housing while they are pursuing education, job training or related self-sufficiency goals. The Tribe shall therefore tailor its general welfare programs to make additional programs available to support housing and other healthy living, which general welfare programs may be funded through net distributable cash under this chapter.
d. Cultural Program. The Tribe retains the inherent sovereign right to protect the interests of its tribal members, and recognizes the historical harm suffered by tribal members requiring additional resources to preserve and promote cultural preservation and protection for tribal members. The Tribe shall therefore tailor its general welfare programs to make additional programs available to tribal members, which general welfare programs may be funded through net distributable cash under this chapter.
e. Eligible Tribal Member Program. An eligible tribal member may participate in general welfare programs as may be established by the Tribal Council from time to time pursuant to tribal law; provided, that the general welfare programs meet the criteria set forth in Revenue Procedure 2014-35, including any subsequent federal Internal Revenue Service guidance under the Tribal General Welfare Exclusion Act of 2013 (codified as Internal Revenue Code Section 139E) for treatment as a tax-exempt benefit.
3. Tribal Economic Development. Not less than ten percent (10%) and not more than twenty (20%) of net distributable cash shall be used for tribal economic development.
4. Charitable Organizations. Not less than zero percent (0%) and not more than one percent (1%) of net distributable cash to be used to donate to charitable organizations.
5. Per Capita Payments. Not less than zero percent (0%) and not more than fifty percent (50%) of net distributable cash shall be paid as per capita distributions.
6. Reserves. Not less than zero percent (0%) and not more than ten percent (10%) of net distributable cash shall be reserves, which shall be available for categories (B)(1) through (B)(5) of this section, which shall be determined in the sole discretion of the Tribal Council.
7. Any net distributable cash allocated to any of the above categories that has not been expended as of the last date of the fiscal year may, at the Tribal Council’s discretion, be allocated to reserves. Once any net distributable cash has been allocated and deposited into the accounts to any of the above categories, each tribal program, department or administration may determine its budget, expenditures and carryover consist with tribal law. In no instance shall any aggregate payments provided for in any category, subsections (B)(1) through (B)(6) of this section, exceed the maximum percentage amount allowed for such categories.
C. Within one hundred eighty (180) days of the enactment of the act codified in this chapter, including Secretary of the Interior approval, the Office of the Chairperson shall submit policies and procedures for review and approval by the Tribal Council consistent with implementation of this chapter and 7 WRC § 1-105(D). (Res. 2023-04 (Exh. A); Res. 2021-56; Res. 2021-19)