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Article III. Approved Program Policies
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Policies for approved programs shall be approved by the Tribal Council. At a minimum, such policies shall satisfy the requirements of this chapter including the following:

(A) Tribal General Welfare Exclusion Act (Internal Revenue Code Section 139E) programs that meet the following criteria for exemption under Internal Revenue Code Section 139E shall be treated as nontaxable benefits under the general welfare exclusion without the recipient having to demonstrate individual need:

(1) The program is administered under specified policies and does not discriminate in favor of the members of the Tribal Council;

(2) Program benefits are available to any recipient who meets such policy requirements;

(3) Program benefits are for the promotion of the general welfare;

(4) Program benefits are not lavish or extravagant; and

(5) Program benefits are not compensation for services. [Res. 20-R-080 Art. III § 1, 6/18/2020.]