MCC.7.1.050 General Welfare Exclusion

The Individual Assistance Donations Program meets the requirements of the General Test as defined in the Tribe's General Welfare Exclusion law. General Criteria as defined in I.R.S. Rev. Proc. 2014-35, Sec. 5, and the requirements of the Tribal General Welfare Exclusion Act of 2014, 26 U.S.C. § 139E(b). The assistance provided by the Individual Assistance Donations Program is:

(a) Paid on behalf of the Tribe;

(b) Pursuant to an approved Tribal Program;

(c) Does not discriminate in favor of or against members of the Tribal Governing Board;

(d) Available to any eligible member of the Tribe who meets the guidelines of the approved program;

(e) Provided for the promotion of general welfare;

(f) Not lavish or extravagant;

(g) Not compensation for services; and

(h) Not a per capita payment.