This chapter shall be known as the General Welfare Ordinance.
A.
Purpose. The first purpose of this chapter is to memorialize the procedures used by the Tribe to determine what services or programs are needed to promote public health, safety and other basic need services for the promotion of the general welfare of the Tribe such as sewer, water, electrical service/power, infrastructure, housing, public sanitation services, public education and other such functions that support the long historical and cultural general welfare of the Tribe. The second purpose of this chapter is to establish basic guidelines and procedures for programs to follow in ensuring compliance with the general welfare doctrine and Internal Revenue Code Section 139E.
B.
Background and intent. The Menominee Indian Tribe of Wisconsin ("Tribe"), a federally recognized Indian Tribe, exercises its inherent rights of sovereignty to promote the general welfare of the Tribe, its self-determination, culture, and tradition, by providing general welfare assistance, including Indian general welfare benefits within the meaning of Internal Revenue Code Section 139E. 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, have long recognized the sovereign right of Indian tribal governments to provide financial assistance to individuals under certain circumstances on a non-taxable basis. This chapter is intended to affirm the Tribe's inherent sovereign rights to promote the general welfare of the Tribe and provide qualifying assistance and program benefits on a tax free basis. In this regard, the Constitution of the Tribe confirms the sovereign duty and responsibility of the Menominee Indian Tribe of Wisconsin to maintain the culture and independence of its members, to encourage the economic well-being of its members, and to promote the rights of its members and their common welfare. The Assistance authorized by this chapter is intended to qualify for tax free treatment to the fullest extent permitted at law. Without limitation, the following benefits shall be treated as non-taxable hereunder:
(1)
Benefits that satisfy the requirements for exemption under Code Section 139E;
(2)
Benefits that are provided under an IRS Safe Harbor Program;
(3)
Benefits that qualify for exclusion under the IRS General Test; or
(4)
Benefits that meet another express exemption under the Internal Revenue Code, such as the exemption provided for tribal medical expenses under Internal Revenue Code Section 139D, or that meet other recognized exemptions including, for, example, resource or land-based exemptions under 25 U.S.C. Sections 117a-b, 1407 and 1408.
C. APPLICANT(S) ASSISTANCE BENEFICIARY CODE COMPENSATION CONSTITUTION DEPENDENT DISABILITY OR DISABLED GENERAL TEST GENERAL WELFARE EXCLUSION IDENTIFIED GROUP INDIAN GAMING REGULATORY ACT, IGRA LAVISH OR EXTRAVAGANT MEMBER ORDINANCE PAY OR PAID OR PAYMENT PROGRAM OR APPROVED PROGRAM PROMOTION OF THE GENERAL WELFARE OR SOCIAL BENEFIT RESERVATION SAFE HARBOR PROGRAM SELF-DETERMINATION SERVICE AREA SERVICE UNIT AREA SPOUSE TRIBAL LEGISLATURE
Definitions. In construing the provisions of this chapter, the following words and phrases shall have the meanings designated in this section unless a different meaning is expressly provided or the context provides otherwise.
Means an enrolled Tribal Member who has applied for Assistance under this chapter. It also includes an Identified Group, as defined below.
Means any Program benefits or payments that qualify for tax free treatment under the General Welfare Exclusion.
Means any person or persons entitled to receive Assistance in accordance with specific Program guidelines. Programs designed to qualify for exemption under Code Section 139E may benefit Members, spouses of a Member, and/or Dependents of a Member. Programs designed to meet the Safe Harbor may benefit any Member.
Means the Internal Revenue Code of 1986, as amended.
For services should reflect that qualifying Programs are not disguised employment. However, this shall not prevent the Tribe from structuring Programs with community service ties so long as such ties are consistent with the General Welfare Exclusion.
Means the Constitution of the Menominee Indian Tribe of Wisconsin.
For purposes of Code Section 139E, has the meaning given such term by Code Section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B).
Means, for purposes of Programs covered by this chapter, the inability of an individual to care for himself/herself due to physical or mental limitations and shall be determined in accordance with tribal law.
Means Assistance will be treated as meeting the General Test under the General Welfare Exclusion if the benefits are: (1) paid by or on behalf of an Indian tribe (2) under a social benefit program, (3) based on either needs of the Indian community itself or upon individual needs of the recipient (which need not be financial in nature), and (4) are not Compensation for services or (5) are not gaming per capita payments as referenced in the Indian Gaming Regulatory Act.
Means that Assistance shall be treated as nontaxable so long as it satisfies the requirements for exclusion under Code Section 139E, it is provided under a Safe Harbor Program, or it meets the General Test.
Means Tribal Members who are members of an identified group, such as Elders.
Means the United States federal law that establishes the jurisdictional framework that governs Indian gaming, Federal Act (Pub.L. 100497, 25 U.S.C. § 2701 et seq.
Shall have the meaning, except as otherwise required for compliance with final guidance issued under Code Section 139E following consultation, shall be determined by the Tribal Legislature 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.
Shall mean an enrolled member of the Tribe.
Means the General Welfare Ordinance.
Means pay or reimburse in whole or in part.
Means any program established by or under authority of the Tribal Legislature, including any program authorized through the annual budget process, to provide Assistance hereunder. A program shall not fail to be treated as an Indian tribal government Program solely by reason of the Program being established by tribal custom or government practice.
Should reflect a goal or goals established by and in the sole discretion of the Tribal Legislature for the promotion of the general welfare of the Tribe, for example, in furtherance of tribal self-determination, culture and tradition.
Means the reservation of the Menominee Indian Tribe of Wisconsin.
Shall refer to a Program that meets the safe harbor requirements set forth herein and IRS Revenue Procedure 2014-35, as the same may hereafter be amended. Need shall be presumed for Assistance provided under a Safe Harbor Program.
Should be construed broadly to reflect traditional health, education and welfare programs as well as unique cultural and traditional based programs and economic development. See, e.g., PLR 199924026 (tax free business grants in part to promote on-reservation employment).
Has the same meaning as in 25 C.F.R. Section 20.100.
Means an area designated for purposes of administration of Indian Health Service programs under 42 C.F.R. Section 136.21(1).
Shall be determined in accordance with Tribal laws, customs and traditions.
Means the Menominee Indian Tribe of Wisconsin Legislature.