When a Tribal Program distributes any Benefit that could be considered as income for federal income tax purposes, the official administering the Tribal Program will determine whether any planned distribution of Benefits qualifies for any General Welfare Exclusion. If a planned Benefit distribution can be modified to meet the requirements of a General Welfare Exclusion described in Chapter 31.02 without compromising or fundamentally altering the planned distribution, the distribution shall be so modified.
(Res. 21-A 022, 3/8/2021)
When a Tribal Program makes a distribution that it believes does not meet the requirements of any of the three General Welfare Exclusions, the Tribal Program will notify the recipient that the distribution is possibly subject to federal income taxation.
(Res. 21-A 022, 3/8/2021)
(a) 
The Tribe’s accounting department shall prepare a form that Tribal Programs will use to document compliance with the General Welfare Exclusion requirements. Each Tribal Program will complete the form for any distribution made after the effective date of this Title. This documentation will be maintained permanently by the Tribal Program and a copy will be available to Benefit recipients upon request.
(b) 
Recipients of any Benefit distributed by a Tribal Program for a specific purpose agree to use the Benefit solely for the purpose for which the Benefit is designated. Tribal Programs shall require each Benefit recipient to certify that the recipient agrees to use the Benefit solely for its designated purpose, and return any remaining, unused, or unspent portion of the Benefit to the Tribal Program. The Tribe’s Managing Attorney, or designee, shall promulgate procedures and forms, as appropriate, for Tribal Programs to follow and use to ensure compliance with these requirements.
(Res. 21-A 022, 3/8/2021)
Nothing in this Title is to be interpreted as a waiver of the sovereign immunity of the Port Gamble S’Klallam Tribe, its agencies, instrumentalities, or affiliated entities, its employees, or its officials.
(Res. 21-A 022, 3/8/2021)
Nothing herein shall be interpreted as requiring any Tribal Program or official to act in a way that contradicts federal tax law. This Title shall be automatically updated to reflect any changes to the federal laws or regulations incorporated by this Title.