(A) The benefit is provided under a specific approved program of the Tribe;

(B) The program has written policies specifying how individuals may qualify for the benefit;

(C) The benefit is available to any enrolled Tribal member, identified group of enrolled Tribal members/descendants, enrolled descendant or qualified nonmember who satisfy the program policies, subject to budgetary restraints;

(D) The distribution of benefits from the program does not discriminate in favor of the governing body of the Tribe;

(E) The benefit is not compensation for goods or services; and

(F) The benefit is not lavish or extravagant under the facts and circumstances, as determined by the Tribal Council.

(G) Ceremonial Activities. Any items of cultural significance, reimbursement of costs, or cash honorarium for participation in cultural or ceremonial activities for the transmission of Tribal culture shall not be treated as compensation for services.

(H) Special Effective Dates. Internal Revenue Code Section 139E is effective for assistance in taxable years for which the period of limitations on a refund or credit under Internal Revenue Code Section 6511 has not expired. If the period of limitation on a refund or credit resulting from the application of Internal Revenue Code Section 139E(a) would otherwise expire before the one (1) year period beginning on the date of the enactment of Internal Revenue Code Section 139E, a refund or credit (to the extent attributed thereto) may be made or allowed if a claim is filed before the close of such one (1) year period. [Res. 20-R-080 Art. III § 3, 6/18/2020.]