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For safe harbor programs, and subject to amendments to Revenue Procedure 2014-35 hereafter, the Tribe will presume that individual need is met for religious leaders or spiritual officials or leaders (including but not limited to medicine men, and medicine women) receiving the following benefits, and that the benefits do not represent compensation for services: benefits provided under an Indian tribal governmental program that are items of cultural significance that are not lavish or extravagant under the facts and circumstances, as determined by the Tribal Council, or nominal cash honoraria provided to religious or spiritual officials or leaders (including, but not limited to, medicine men, medicine women, and shamans) to recognize their participation in cultural, religious, and social events (including, but not limited to rite of passage ceremonies, funerals, wakes, burials, other bereavement events, and subsequent honoring events). [Res. 20-R-080 Art. III § 5, 6/18/2020.]