§ 101 Definitions
For purposes of this Title, the following terms shall mean:
A. “Applicant(s)” means those person(s) who have submitted an Application for Assistance from an approved Tribal Program.
B. “Administratively Complete Application” means an Application that provides all information and supporting documents required by the applicable Tribal Program Handbook which would allow the Tribal Council to review the Application and make a determination on the Application.
C. “Approved Program” of “Assistance Program” means any program or programs approved by the Tribal Council as part of this Title of the San Juan Southern Paiute Tribe Law & Order Code to provide assistance intended to qualify for treatment under the General Welfare Doctrine.
D. “Assistance” means any benefits or payments under an approved program, which are paid to or on behalf of a Beneficiary pursuant to this Title, and which shall be treated as a loan to the Tribal Member in the event of forfeiture.
E. “Assistance Options” means the types of assistance offered to Applicants as set forth in this Title, or included in the Tribal Assistance Handbooks as amended from time to time by the Tribal Council, to meet the specific needs of the San Juan Southern Paiute Tribe and its Tribal Members.
F. “Beneficiary” means an enrolled Tribal Member of the San Juan Southern Paiute Tribe entitled to receive welfare assistance pursuant to this Title.
G. “Chapter” means this General Welfare Policy.
H. “Code” means the Internal Revenue Code of 1986, as amended.
I. “Constitution” means the Constitution of the San Juan Southern Paiute Tribe.
J. “Lavish” and/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 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 Service Code Section 139E following consultation between the Tribe and the IRS.
K. “Law & Order Code” means the San Juan Southern Paiute Tribe Law & Order Code.
L. “General Welfare Doctrine” means the doctrine, as recognized by the Internal Revenue Service, permitting a sovereign to provide Assistance to Tribal Members on a non-taxable basis.
M. "General Welfare Exclusion” means the Assistance treated as non-taxable under the federal income tax laws, provided that the Assistance satisfies the requirements for exclusion under Code Section 139E, is provided under a Safe Harbor Program, or it meets the General Test.
N. “General Test” refers to Assistance that will be treated as meeting the General Test under the General Welfare Exclusion if the benefits are (1) paid by or on behalf of the San Juan Southern Paiute Tribe, (2) under a Tribal Assistance Program providing a social benefit, (3) based on either the needs to the Tribal Community or upon the individual need of the recipient (which need not be financial in nature), and (4) are not compensation for services or per capita payments, based on common law standards established through applicable court decisions and IRS guidance.
O. “Identified Group” means enrolled Tribal Members who are part of an identified group, such as veterans.
P. “Incomplete Application” means an Application that does not include all of the required information or supporting documents to allow the Tribal Council to review the Application and make a determination on the Application.
Q. “IRS” means the Internal Revenue Service of the United States.
R. “National Family Median Income” means the median income level of all households in the United States as published annually by the United States Census Bureau.
S. “Safe Harbor Program” means an Assistance program that meets the safe harbor requirements set forth in this Title and IRS Revenue Procedure 2014-35, as the same may hereafter be amended. Need shall be assumed for Assistance provided under a Safe Harbor Program.
T .“Title” means this Title 8 of the San Juan Southern Paiute Tribe Law & Order Code.
U. “Tribal Administration” means the administrative employees appointed by the Tribal Council that are responsible for determining if an Applicant has provided an Administratively Complete Application.
V. “Tribal Administration Office” means the office designated by the Tribal Council where Applicants may obtain and submit Program Applications.
W. “Tribal Assistance Program Handbook(s)” means the Handbook(s) adopted by the Tribe for each Assistance Program which sets forth the requirements, policies and procedures for the administration of the Assistance Program(s).
X. “Tribal Council” means the duly elected governing body of the San Juan Southern Paiute Tribe, a federally recognized Indian tribal government.
Y. “Tribal Income and Need Requirements” means the minimum standard of living and income requirements established for each Tribal Assistance Program.
Z. "Tribal Member” or “Enrolled Tribal Member” means an officially enrolled member of the San Juan Southern Paiute Tribe.
[Legislative History: Enacted by Resolution No. 2018-72, 10/5/2018]