GWE.1.3.030 General Criteria for Qualification Under Code 139E

Each payment must be made or service provided to or on behalf of a Member (or any Spouse or Dependent of the Member) pursuant to a Program under this Ordinance shall be treated as non-taxable Assistance under the General Welfare Exclusion so long as the following criteria are met:

(a) The Program is administered under specified guidelines and does not discriminate in favor of the members of the governing body of the Tribe;

(b) Program benefits are available to any Tribal Member who meets such guidelines;

(c) Program benefits are for the "promotion of the general welfare";

(d) Program benefits are not Lavish or Extravagant; and

(e) Program benefits are not Compensation for services.