The Karuk Tribe exercises its inherent rights of sovereignty to promote the general welfare of the Tribe, its self-determination, self-governance, culture, and tradition, by providing, without limitation, general welfare assistance, Indian general welfare benefits within the meaning of Internal Revenue Code Section 139E (“Tribal General Welfare Exclusion Act of 2014”), safe harbor benefits under IRS Revenue Procedure 2014-35 (“Safe Harbor Program”) or any subsequent ruling and guidance, benefits that qualify for exclusion under general IRS administrative and statutory exemptions for general welfare purposes (“general test”). This does not limit or supplant the authority of the Karuk Tribe to also provide benefits that meet another express exemption under the Internal Revenue Code, such as the exemption provided for Tribal medical expenses under Internal Revenue Code Section 139D, or that meet other recognized exemptions including, for, example, resource or land-based exemptions under 25 U.S.C. Sections 117(a) and (b), 1407 and 1408.
(A) Traditionally, the Karuk Tribe has exercised its sovereign right to provide assistance that promotes the general welfare and best interests of the Tribe.
(B) The Karuk Tribe affirms its sovereign right to provide assistance to Karuk enrolled Tribal members and enrolled descendants on a nontaxable basis, pursuant to the general welfare exclusion.
(C) 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 exclusion and subsequent guidance, have recognized the sovereign right of the Karuk Tribe to provide assistance to its enrolled Tribal members and enrolled descendants under certain circumstances on a nontaxable basis.
(D) The Karuk Tribe wishes to ensure that no enrolled Tribal member or enrolled descendant in the community will be without basic fundamental necessities of life. The assistance provided under this chapter will not completely fund all recipient’s financial and other needs, but is designed to lessen the burden of living expenses in their everyday lives.