(a) Traditionally, the Yurok Tribe has exercised its sovereign right to provide assistance that promotes the general welfare and best interests of the Tribe.

(b) The Yurok Tribe affirms its sovereign right to provide assistance to Yurok Tribal members on a nontaxable basis, pursuant to the General Welfare Doctrine.

(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 Doctrine and subsequent guidance, have recognized the sovereign right of the Yurok Tribe to provide assistance to its Tribal members under certain circumstances on a nontaxable basis.

(d) The Yurok Tribe wishes to ensure that no Tribal member in the community will be without basic fundamental necessities of life. The assistance provided under this chapter will not completely fund all members’ financial and other needs, but is designed to lessen the burden of living expenses in their everyday lives. [Ord. 60 § 3002, adopted, 6/6/2019.]