“Approved program” means any program(s) to provide general welfare assistance that is intended to qualify for treatment under the General Welfare Exclusion.

“Beneficiary” means any person entitled to receive assistance payments, services, or benefits pursuant to this chapter and/or an approved program.

“Benefits” means any assistance, including services and payments, provided under any approved program enacted pursuant to this chapter.

“Constitution” means the Constitution of the Wiyot Tribe.

“Council” or “Tribal Council” means the governing body of the Wiyot Tribe established in Article III of the Constitution.

“General Test” means the Internal Revenue Service test, under which benefits will fall under the General Welfare Exclusion if the benefits are: (1) paid by or on behalf of the Wiyot Tribe, (2) under a social benefit program, (3) based on the needs of the Tribal community or upon individual needs of the beneficiary (need not be financial in nature), (4) are not compensation for services, and (5) are not per capita payments.

“General Welfare Doctrine” means the doctrine allowing exclusion from taxable income of the benefits given pursuant to a governmental program for the promotion of the general welfare from the beneficiary’s gross income for purposes of federal taxation.

“Ordinance” as used herein refers to this general welfare ordinance. [Ord. 16-20 § 4, approved 6/8/20.]