§ 102 Purpose
The San Juan Southern Paiute Tribe, a federally recognized tribal government, exercises its inherent rights of sovereignty to promote the general welfare of the Tribe, its self-determination, self-governance, culture, and tradition by providing general welfare assistance, including Indian general welfare benefits within the meaning of Internal Revenue Code Section 139E. The Tribe provides Assistance to Tribal Members and desires to affirm its sovereign right to do so on a non-taxable basis, pursuant to the General Welfare Doctrine. 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, has recognized the sovereign right of Indian tribal governments to provide financial Assistance to its Tribal Members under certain circumstances on a non-taxable basis. The purpose of this Title is to establish requirements that must be satisfied by Tribal Members applying for Assistance from the Tribe and to establish procedures that will be used in determining the eligibility for general Assistance benefits. Further, it is the intent of the Tribal Council that all Assistance provided under this Title either complies with the general welfare exclusion and Code Section 139E, and/or:
A. Is made under an Approved Program;
B. Is available to any Applicants who satisfy the program requirements, subject to budgetary constraints;
C. Is made under an Approved Program that does not discriminate in favor of members of the Tribal Council or their families;
D. Is not provided as compensation for goods and/or services; and E. Is not lavish or extravagant under the facts and circumstances, as determined by the Tribal Council.
[Legislative History: Enacted by Resolution No. 2018-72, 10/5/2018]