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For purposes of this Title, the following terms shall mean:
A. “Applicant(s)” means those person(s) who have submitted an Application for Assistance from an approved Tribal Program.
B. “Administratively Complete Application” means an Application that provides all information and supporting documents required by the applicable Tribal Program Handbook which would allow the Tribal Council to review the Application and make a determination on the Application.
C. “Approved Program” of “Assistance Program” means any program or programs approved by the Tribal Council as part of this Title of the San Juan Southern Paiute Tribe Law & Order Code to provide assistance intended to qualify for treatment under the General Welfare Doctrine.
D. “Assistance” means any benefits or payments under an approved program, which are paid to or on behalf of a Beneficiary pursuant to this Title, and which shall be treated as a loan to the Tribal Member in the event of forfeiture.
E. “Assistance Options” means the types of assistance offered to Applicants as set forth in this Title, or included in the Tribal Assistance Handbooks as amended from time to time by the Tribal Council, to meet the specific needs of the San Juan Southern Paiute Tribe and its Tribal Members.
F. “Beneficiary” means an enrolled Tribal Member of the San Juan Southern Paiute Tribe entitled to receive welfare assistance pursuant to this Title.
G. “Chapter” means this General Welfare Policy.
H. “Code” means the Internal Revenue Code of 1986, as amended.
I. “Constitution” means the Constitution of the San Juan Southern Paiute Tribe.
J. “Lavish” and/or “Extravagant” shall have the meaning determined by the Tribal Council in its sole discretion based on all facts and circumstances, taking into account needs unique to the Tribe as well as the social purpose being served by the particular Assistance at hand, except as otherwise may be required for compliance with final guidance issued under Internal Revenue Service Code Section 139E following consultation between the Tribe and the IRS.
K. “Law & Order Code” means the San Juan Southern Paiute Tribe Law & Order Code.
L. “General Welfare Doctrine” means the doctrine, as recognized by the Internal Revenue Service, permitting a sovereign to provide Assistance to Tribal Members on a non-taxable basis.
M. “General Welfare Exclusion” means the Assistance treated as non-taxable under the federal income tax laws, provided that the Assistance satisfies the requirements for exclusion under Code Section 139E, is provided under a Safe Harbor Program, or it meets the General Test.
N. “General Test” refers to Assistance that will be treated as meeting the General Test under the General Welfare Exclusion if the benefits are (1) paid by or on behalf of the San Juan Southern Paiute Tribe, (2) under a Tribal Assistance Program providing a social benefit, (3) based on either the needs to the Tribal Community or upon the individual need of the recipient (which need not be financial in nature), and (4) are not compensation for services or per capita payments, based on common law standards established through applicable court decisions and IRS guidance.
O. “Identified Group” means enrolled Tribal Members who are part of an identified group, such as veterans.
P. “Incomplete Application” means an Application that does not include all of the required information or supporting documents to allow the Tribal Council to review the Application and make a determination on the Application.
Q. “IRS” means the Internal Revenue Service of the United States.
R. “National Family Median Income” means the median income level of all households in the United States as published annually by the United States Census Bureau.
S. “Safe Harbor Program” means an Assistance program that meets the safe harbor requirements set forth in this Title and IRS Revenue Procedure 2014-35, as the same may hereafter be amended. Need shall be assumed for Assistance provided under a Safe Harbor Program.
T. “Title” means this Title 8 of the San Juan Southern Paiute Tribe Law & Order Code.
U. “Tribal Administration” means the administrative employees appointed by the Tribal Council that are responsible for determining if an Applicant has provided an Administratively Complete Application.
V. “Tribal Administration Office” means the office designated by the Tribal Council where Applicants may obtain and submit Program Applications.
W. “Tribal Assistance Program Handbook(s)” means the Handbook(s) adopted by the Tribe for each Assistance Program which sets forth the requirements, policies and procedures for the administration of the Assistance Program(s).
X. “Tribal Council” means the duly elected governing body of the San Juan Southern Paiute Tribe, a federally recognized Indian tribal government.
Y. “Tribal Income and Need Requirements” means the minimum standard of living and income requirements established for each Tribal Assistance Program.
Z. “Tribal Member” or “Enrolled Tribal Member” means an officially enrolled member of the San Juan Southern Paiute Tribe.
[Legislative History: Enacted by Resolution No. 2018-72, 10/5/2018]
The San Juan Southern Paiute Tribe, a federally recognized tribal government, exercises its inherent rights of sovereignty to promote the general welfare of the Tribe, its self-determination, self-governance, culture, and tradition by providing general welfare assistance, including Indian general welfare benefits within the meaning of Internal Revenue Code Section 139E. The Tribe provides Assistance to Tribal Members and desires to affirm its sovereign right to do so on a non-taxable basis, pursuant to the General Welfare Doctrine. Both the United States Congress, through its enactment of the Tribal General Welfare Exclusion Act of 2014, and the Internal Revenue Service, through its traditional application of the general welfare doctrine and subsequent guidance, has recognized the sovereign right of Indian tribal governments to provide financial Assistance to its Tribal Members under certain circumstances on a non-taxable basis. The purpose of this Title is to establish requirements that must be satisfied by Tribal Members applying for Assistance from the Tribe and to establish procedures that will be used in determining the eligibility for general Assistance benefits. Further, it is the intent of the Tribal Council that all Assistance provided under this Title either complies with the general welfare exclusion and Code Section 139E, and/or:
A. Is made under an Approved Program;
B. Is available to any Applicants who satisfy the program requirements, subject to budgetary constraints;
C. Is made under an Approved Program that does not discriminate in favor of members of the Tribal Council or their families;
D. Is not provided as compensation for goods and/or services; and
E. Is not lavish or extravagant under the facts and circumstances, as determined by the Tribal Council.
[Legislative History: Enacted by Resolution No. 2018-72, 10/5/2018]
A. The Tribal Council, acting as the legislative body of the Tribe and acting through its duly-elected Tribal Council Members, has traditionally exercised the Tribe's sovereign right to provide financial assistance to Tribal Members in order to promote the welfare and best interests of the Tribe.
B. The enactment of this Title shall not be construed in a manner to invalidate any prior acts and exercises of the Tribal Council providing Assistance prior to the effective date of this Title.
C. The Tribal Council directs that all such need-based Assistance provided to promote the general welfare of the Tribe is, and has been, intended to reflect the sovereign act of the Tribe under the General Welfare Doctrine.
D. This Title does not create or establish welfare assistance rights, which are hereby declared to be an inherent right of sovereignty vested in the Tribal Council. Rather, this Title is intended to confirm, clarify, and codify the procedures used in awarding such Assistance.
[Legislative History: Enacted by Resolution No. 2018-72, 10/5/2018]
A. The Internal Revenue Service recognizes that Assistance by a Tribal government to Tribal Members under a legislatively provided social benefit program for the promotion of the general welfare of the Tribe are excludable from the gross income of those Tribal Members who receive such Assistance. In addition, the Internal Revenue Service, in IRS Revenue Procedure 2014-35, provided for safe harbor programs under which, if approved and in writing, a need would be presumed and benefits would be excluded.
B. The Assistance authorized by this Title is intended to qualify for such favorable tax treatment under the General Welfare Doctrine to the fullest extent permitted at law.
C. All amounts budgeted by the Tribe for Assistance shall remain general assets of the Tribe until such payments are disbursed.
D. The welfare assistance payment arrangements authorized by this Title may be funded by gaming revenues collected by the Tribe pursuant to the San Juan Southern Paiute and State of Arizona Compact of 2003, and shall be limited to funds appropriated by the Tribal Council for such purposes.
E. The general welfare benefits covered by this Title are intended to qualify for favorable tax treatment under the General Welfare Exclusion to the fullest extent permitted by law. Without limitation, the following benefits shall be treated as non-taxable under this Title: (1) benefits that satisfy the requirements for exemption under Code Section 139E, (2) benefits that are provided under an IRS Safe Harbor Program, (3) benefits that qualify for exclusion under the IRS General Test, or (4) benefits that meet another express exemption under the Code, such as the exemption provided for Tribal medical expenses under Code Section 139(D), or that meet other recognized exemptions including, for example, resource or land-based exemptions under 25 U.S.C. Sections 117a-b, 1407 and 1408.
[Legislative History: Enacted by Resolution No. 2018-72, 10/5/2018]
Assistance provided hereunder is made from the assets of the Tribal government. All payments are therefore subject to the availability of budgeted Tribal government funds and the Tribe does not guarantee any payments hereunder. Benefits paid hereunder on the basis of need shall not be treated as a resource of the Tribal Member for any purpose. The Tribal Council reserves the right to cancel or revoke any such benefits that are treated as a resource of the Tribal Member.
[Legislative History: Enacted by Resolution No. 2018-72, 10/5/2018]
All rights and liabilities associated with the enactment of this Title, or the Assistance payments made hereunder, shall be construed and enforced according to the laws of the Tribe. Nothing in this Title or any related policies or procedures shall be construed to make applicable any laws or regulations which are inapplicable to the Tribe or from which the Tribe is entitled to exemption because of its sovereign status.
[Legislative History: Enacted by Resolution No. 2018-72, 10/5/2018]
The Tribe reserves the right to provide Assistance in circumstances where federal funding is insufficient to operate federal programs designed to benefit Applicants and when federal funding is insufficient to adequately and consistently fulfill federal trust obligations to the Tribe. The adoption of Approved Programs is not intended to relieve or diminish the federal government of its funding and trust responsibilities to the Tribe. Noting herein shall waive he Tribe’s right to seek funding shortfalls or enforce the trust rights of the Tribe and its Tribal Members. The Tribe shall be entitled to government-to-government consultation and coordination with the federal government for General Welfare Programs and Assistance provided by the Tribe pursuant to this Title.
[Legislative History: Enacted by Resolution No. 2018-72, 10/5/2018]
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