11.02.060 Definitions.
“Approved program” means any program(s) to provide general welfare assistance that is intended to qualify for treatment under the general welfare exclusion, which is adopted as a policy by resolution of the Tribal Council.
“Benefits” means any approved program assistance, including payments, which is provided pursuant to this chapter.
“Compensation” for services should reflect that qualifying programs are not disguised employment. However, this shall not prevent the Tribe from structuring programs with community service ties so long as such ties are consistent with the general welfare exclusion.
“Constitution” means the Constitution of the Yurok Tribe.
“General test” means any assistance will be treated as meeting the general test under the general welfare exclusion if the benefit is:
(1) Paid by or on behalf of the Yurok Tribe;
(2) Under a program;
(3) Based on either needs of the Indian community itself or upon individual needs of the recipient (which need not be financial in nature);
(4) Not compensation for services; and
(5) Not per capita payments.
“General welfare exclusion” means any benefit shall be treated as nontaxable under federal law so long as it satisfies the requirements for exclusion under Internal Revenue Code Section 139E, it is provided under a safe harbor program, or it meets the general test.
“General welfare need” is a need, in the sole discretion of the Tribal Council, which must be met to ensure the Tribe’s longevity as a self-governing Indian Tribe, and includes needs in the areas of health, education, self-sufficiency, self-determination, the maintenance of culture and tradition, entrepreneurship, and employment.
“Lavish” or “extravagant” shall have the meaning determined by the Tribal Council in its sole discretion based on all facts and circumstances, taking into account needs unique to the Yurok Tribe as well as the social purpose being served by the particular assistance at hand, except as otherwise may be required for compliance with final guidance issued under Internal Revenue Code Section 139E following consultation between the Tribe and the Internal Revenue Service.
“Recipient” means any Tribal member entitled to receive assistance in accordance with specific approved program requirements.
“Tribal member” means any person who is a duly enrolled member of the Yurok Tribe. [Ord. 60 § 3008, adopted, 6/6/2019.]