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Programs that qualify under Internal Revenue Code Section 139E or the IRS safe harbor guidance shall not require a showing of individual need or means testing in order to achieve nontaxable treatment under the General Welfare Exclusion. The Tribal Council also reserves the right to provide community-based programs and programs based on nonfinancial need under the general test that are not individually means tested. The Tribal Council recognizes that means testing can distort certain Tribal cultural and community values. However, the Tribal Council may develop programs that are financial need based in order to help those most in need of the assistance. [Ord. 60 § 3108, adopted, 6/6/2019.]