GENERAL WELFARE ORDINANCE (2026)

GENERAL WELFARE ORDINANCE

Siletz Tribal Code § 10.300

Table of Contents

§ 10.300

General ........................................................................................................................ 1

§ 10.301

Ratification of Prior Acts; Intent of Legislation ......................................................... 3

§ 10.302

General Welfare Exclusion ......................................................................................... 4

§ 10.303

Non-Resource Designation ......................................................................................... 4

§ 10.304

Federal Funding .......................................................................................................... 4

§ 10.305

General Welfare Exclusion Programs In General ....................................................... 4

§ 10.306

General Welfare Exlcusion Program Examples ......................................................... 4

§ 10.307

Eligibility and Application Procedures ....................................................................... 9

§ 10.308

Limited Use of Assistance; Substantiation ................................................................. 9

§ 10.309

Limitation on Payments; Annual Budgeting............................................................. 10

§ 10.310

Benefits Paid as Distributions from Certain Trusts .................................................. 10

§ 10.311

Forfeiture of General Welfare Assistance................................................................. 10

§ 10.312

Programs not Limited to Means Testing................................................................... 11

§ 10.313

Privacy; Information Sharing.................................................................................... 11

§ 10.314

Government-to-Government Relationship; Executive Order 13175 ........................ 12

§ 10.315

Governing Law ......................................................................................................... 12

§ 10.316

Severability ............................................................................................................... 12

GENERAL WELFARE ORDINANCE

Siletz Tribal Code § 10.300

Ordinance Number 10.300. Resolution No. 2017374; Amended by Resolution No. 2024-240, dated

July 19, 2024; Resolution No. 2026-193, dated June

18, 2026.

Original Date: November 16, 2017

Subject: General Welfare

GENERAL WELFARE ORDINANCE

Siletz Tribal Code § 10.300

§ 10.300

General

This Ordinance shall be known as The Confederated Tribes of Siletz Indians General

Welfare Ordinance.

(a)

Purpose. The first purpose of this Ordinance is to memorialize the procedures and

eligibility criteria 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. The second purpose of this Ordinance is to establish basic guidelines and procedures for

programs to follow in ensuring compliance with the Act and GWE Treasury Regulations.

(b)

Background and Intent. The Tribe is a federally recognized Indian Tribe and

exercises its inherent rights of sovereignty to promote the general welfare of the Tribe, its selfdetermination, culture, and tradition, by providing general welfare assistance and services,

including Indian general welfare benefits within the meaning of the Act. Both the United States

Congress and the IRS have long recognized the sovereign right of Indian tribal governments to

provide financial and other assistance to individuals under certain circumstances on a non-taxable

basis. This Ordinance 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 confirms the sovereign duty and responsibility of the Tribe

to maintain the culture and independence of the Tribe and 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 Ordinance is intended to qualify for tax-free treatment to the

fullest extent permitted by law under the Act and GWE Treasury Regulations.

(c)

Definitions. In construing the provisions of this Ordinance, the following words

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Siletz Tribal Code § 10.300

and phrases shall have the meanings designated in this section unless a different meaning is

expressly provided or the context provides otherwise.

(1)

“Act” shall mean the Tribal General Welfare Exclusion Act of 2014 as

codified in Code Section 139E.

(2)

“Assistance” shall refer to Program benefits, services, or payments that

qualify for tax-free treatment under the General Welfare Exclusion.

(3)

“Beneficiary” shall mean any person or persons entitled to receive

Assistance in accordance with specific Program guidelines. Programs

designed to qualify for exemption under the Act and GWE Treasury

Regulations may benefit Members and Qualified Nonmembers, except as

provided in Section 10.306(a)(8) of this Ordinance.

(4)

“Code” means the Internal Revenue Code of 1986, as amended.

(5)

“Compensation for services” references 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. For example,

Programs similar to the Workforce Investment Act may include tax-free

Assistance.

(6)

“Constitution” shall mean the Constitution of the Tribe.

(7)

“Disability” or “Disabled” shall be used for purposes of Programs covered

by this Ordinance shall refer to the inability of an individual to care for

himself / herself due to physical, emotional or mental limitations and shall

be determined in accordance with tribal law.

(8)

“Dependent” shall have the meaning given such term by Code Section 152,

determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B).

(9)

“General Welfare Exclusion” shall refer to non-taxable Assistance that

satisfies the requirements for exclusion under the Act and GWE Treasury

Regulations.

(10)

“GWE Treasury Regulations” shall refer to the Treasury Regulations

issued by the U.S. Department of Treasury and IRS in December 2025

concerning the Act, as codified in Section 139E of the Code and any

amendments made thereto or additional rules issued by the U.S. Department

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GENERAL WELFARE ORDINANCE

Siletz Tribal Code § 10.300

of Treasury and the IRS.

§ 10.301

(11)

“Lavish” or “Extravagant” determinations shall be made by the Tribal

Council in its sole discretion based on all facts and circumstances at the time

the benefit is provided, taking into account the social purpose being served

by the particular Assistance at hand as well as the facts and circumstances

of the Tribe’s culture and cultural practices, history, geographic area,

traditions, resources, and economic conditions or factors.

(12)

“Member” shall mean enrolled members of the Tribe.

(13)

“Ordinance” shall mean The Confederated Tribes of Siletz Indians General

Welfare Ordinance.

(14)

“Pay” or “paid” or “payment” shall mean pay or reimburse in whole or in

part.

(15)

“Program” or “Approved Program” shall mean any Program established

by or under the authority of the Tribal Council for the purpose of providing

Assistance to Members or Qualified Nonmembers. 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.

(16)

“Qualified Nonmember” means a Spouse, former Spouse, legally

recognized domestic partner or former domestic partner, ancestor,

descendant, Dependent, or caregiver of a Member. Individual Tribal

Programs may, but are not required to, cover Qualified nonmembers.

(17)

“Services” means a non-financial service, benefit or program provided as

General Welfare Assistance under this Ordinance to a Member or Qualified

Nonmember that could otherwise be included as income under federal tax

law by the IRS.

(18)

“Spouse” shall be determined in accordance with Tribal laws, customs and

traditions.

(19)

“Tribal Council” means the Tribe’s Tribal Council.

(20)

“Tribe” shall mean the Confederated Tribes of Siletz Indians.

Ratification of Prior Acts; Intent of Legislation

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GENERAL WELFARE ORDINANCE

Siletz Tribal Code § 10.300

This Ordinance does not establish a new Program or Programs. Assistance provided prior

to the enactment of this Ordinance is hereby ratified and confirmed as general welfare assistance

as provided for by this Ordinance, federal tax law and regulation, and pursuant to the authority of

the Tribal Constitution. It is intended to establish a framework to improve the coordination of

general welfare doctrine compliance. Programs and services referred to herein must be authorized

by independent action of the Tribal Council or its designees.

§ 10.302

General Welfare Exclusion

This Ordinance is intended to comply with the Act and GWE Treasury Regulations, and to

avail the Tribe with all powers to develop and administer Approved Programs to the extent

allowable under such laws and other IRS guidance, if applicable. The Tribe shall have the sole

discretion to determine whether a benefit qualifies as Assistance and is for the promotion of general

welfare. Pursuant to the GWE Treasury Regulations under Section 1.139E-1(d)(2), the IRS will

defer to the Tribe’s determination that a benefit is for the promotion of general welfare.

§ 10.303

Non-Resource Designation

General welfare services and payments hereunder are paid from assets of the Tribal

government; all payments are based on budget availability of the Tribal government, and the Tribal

government does not guarantee any payments hereunder. Benefits paid pursuant to a Program

established pursuant to this Ordinance on the basis of need shall not be treated as a resource of the

Member or Qualified Nonmember for any purpose to the extent allowable under applicable law.

The Tribal Council reserves the right to cancel, adjust, modify or revoke any benefits that are

treated as a resource of the Tribal Member.

§ 10.304

Federal Funding

The Tribe reserves the right to provide Assistance including in circumstances where federal

funding is insufficient to operate federal programs designed to benefit Members and when federal

funding is insufficient to adequately and consistently fulfill federal trust obligations. The Tribe’s

adoption of Approved Programs is not intended to relieve or diminish the federal government of

its funding and trust responsibilities. Nothing herein shall waive the Tribe’s right to seek funding

shortfalls or to enforce the trust rights of the Tribe and its Members. The Tribe shall be entitled to

government-to-government consultation and coordination rights in regard to this Ordinance.

§ 10.305

General Welfare Exclusion Programs – In General. Each payment made or

service provided 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:

(1)

Adopted: 11/16/17

The Program is administered under specified guidelines and does not

discriminate in favor of the members of the governing body of the Tribe or

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Siletz Tribal Code § 10.300

their family members;

§ 10.306

(2)

Program benefits are available to any Member (or Nonmember, as

applicable) who meets such guidelines;

(3)

Program benefits are for the “promotion of the general welfare”;

(4)

Program benefits are not Lavish or Extravagant; and

(5)

Program benefits are not compensation for services, where any items of

cultural significance, reimbursement of costs, or cash honorarium for

participation in cultural or ceremonial activities for the transmission of

Tribal culture shall not be treated as compensation for services.

General Welfare Exclusion Programs – Examples.

(a)

This Section 10.306 includes a non-exhaustive list of general welfare purposes that

the Tribal Council has identified for which the Tribe may, but is not required to, develop one or

more Programs to provide Members or Qualified Nonmembers with Assistance. A Program

established under this Ordinance may be established to assist Members and/or Qualified

Nonmembers with a specific single need or may be established to assist Members and/or Qualified

Nonmembers with a non-exhaustive list of needs set forth in this Section 10.306.

(1)

Housing. Programs relating to principal residences and ancillary structures

that are not used in any trade or business, or for investment purposes that:

a. Pay mortgage payments, down payments, closing costs, or rent

payments (including but not limited to security deposits) for principal

residences;

b. Enhance habitability of housing, such as by remedying water, sewage,

or sanitation service, safety issues (including but not limited to mold

remediation), or heating or cooling issues;

c. Provide basic housing repairs or rehabilitation (including but not limited

to roof repair and replacement);

d. Pay utility bills and charges (including but not limited to water,

electricity, gas, and basic communications services such as phone,

internet, and cable); and

e. Pay property taxes or make payments in lieu of taxes (PILOTs).

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Siletz Tribal Code § 10.300

(2) Education. Subject to the provisions set forth in Section 10.306(8) of this

Ordinance, Programs to:

a. Provide students (including but not limited to post-secondary students)

transportation to and from school, tutors, and supplies (including but not

limited to clothing, backpacks, laptop computers, textbooks, musical

instruments, and sports equipment) for use in school activities and

extracurricular activities;

b. Pay tuition for students (including but not limited to allowances for

room and board on or off campus for the student, Spouse, domestic

partner, and Dependents) to attend preschool, school, college or

university, online school, educational seminars, vocational education,

technical education, adult education, continuing education, or

alternative education;

c. Provide for the care of children away from their homes to help their

parents or other relatives responsible for their care to be gainfully

employed or to pursue education; and

d. Provide job counseling and programs for which the primary objective is

job placement or training, including but not limited to allowances for:

Expenses for interviewing or training away from home (including but

not limited to travel, auto expenses, lodging, and food); tutoring; and

appropriate clothing for a job interview or training (including but not

limited to an interview suit or a uniform required during a period of

training).

(3) Elder and Disabled Assistance. Programs for individuals who have reached age

fifty-five (55) years or are mentally or physically disabled (as defined under

applicable law, including but not limited to tribal government disability codes

or laws) that provide:

a. Meals through home-delivered meal programs or at a community center

or similar facility;

b. Home care such as assistance with preparing meals or doing chores, or

day care outside the home;

c. Local transportation assistance; and

d. Improvements to adapt housing to special needs (including but not

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GENERAL WELFARE ORDINANCE

Siletz Tribal Code § 10.300

limited to grab bars and ramps).

(4) Culture and Religion. Subject to the provisions set forth in Section 10.306(a)(8)

of this Ordinance, Programs that:

a. Pay expenses (including but not limited to admission fees,

transportation, food, and lodging) to attend or participate in an Indian

tribe’s cultural, social, religious, or community activities such as powwows, ceremonies, and traditional dances;

b. Pay expenses (including but not limited to admission fees,

transportation, food, and lodging) to visit sites that are culturally or

historically significant for the Tribe, including but not limited to other

Indian reservations;

c. Pay the costs of receiving instruction about an Indian tribe’s culture,

history, and traditions (including but not limited to traditional language,

music, and dances);

d. Pay funeral and burial expenses and expenses of hosting or attending

wakes, funerals, burials, other bereavement events, and subsequent

honoring events;

e. Pay transportation costs and admission fees to attend educational,

social, or cultural programs offered or supported by the Tribe or another

tribe;

f. Provide cash or property as prizes or awards in connection with cultural,

social, religious, or community activities (including powwows,

potlatches, ceremonies, and traditional dances); and

g. Pay expenses to assist in the preparation and clean-up activities related

to the Tribe’s cultural, social, religious, or community activities.

(5) Medical Assistance. Programs to:

a. Pay for the cost of transportation, temporary meals, and lodging of a

Member or Qualified Nonmember while the individual is receiving

medical care away from home;

b. Pay the cost of nonprescription drugs (including traditional Tribal

medicines);

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Siletz Tribal Code § 10.300

c. Pay for medical, dental, and vision costs (including but not limited to

the cost of routine appointments, as well as procedures and surgeries),

including but not limited to costs for related medical, vision, and dental

equipment, including braces, eyeglasses, and contacts); and

d. Pay for the cost of health insurance.

(6) Economic Development. Programs to:

a. Provide benefits to support, develop, operate, expand, or start a trade or

business, including but not limited to non-reimbursable grants paid

directly to a Member or Qualified Nonmember; an interest-free or other

below-market loan to a Member or Qualified Nonmember; and a cash

benefit to a Member or a Qualified Nonmember to pay rent on a

commercial lease.

(7) Other Qualifying Support. Programs to:

a. Pay transportation costs such as costs to own a primary car or otherwise

to pay for costs to rent a car, for mileage, and fares for buses, taxis, ridesharing or ride-hailing services, and other public transportation;

b. Pay for childcare expenses;

c. Pay for the cost of transportation, temporary meals, and lodging of a

Tribal Member or Qualified Nonmember while the individual is

receiving medical care away from home;

d. Provide assistance to individuals in exigent circumstances (including

but not limited to victims of abuse), including but not limited to the costs

of food, clothing, shelter, transportation, and auto repair bills, and

similar expenses;

e. Pay costs for temporary relocation and shelter for individuals displaced

from their homes (including but not limited to situations in which a

home is destroyed by a fire or natural disaster); and

f. Provide assistance for transportation emergencies (for example, when

stranded away from home) in the form of transportation costs, a hotel

room, and meals.

(8) Special Provisions Regarding Benefits for Cultural or Ceremonial Activities.

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GENERAL WELFARE ORDINANCE

Siletz Tribal Code § 10.300

a. Compensation for Services. All Approved Programs established under

this Ordinance shall not permit compensation for services. Consistent

with the GWE Treasury Regulations, a benefit will not be compensation

for services if:

i. The benefit is provided for participation in cultural or

ceremonial activities for the transmission of tribal culture, as

determined by the Tribe, (including but not limited to powwows; rite of passage ceremonies; funerals; wakes; burials;

other bereavement events; honoring events; tribal community

service events, such as a neighborhood clean-up or a youth

woodcutting program to benefit elders; participation in training

in traditional construction techniques; Tribal language

education; and other activities, including, for example, those

described in Section 8(e)); and

ii. The benefit consists of an item of cultural significance as

determined by the Tribe, the reimbursement of costs, or a cash

honorarium.

b. Eligibility. Recipients of general welfare benefits under this Section

10.306(8) may include any Member and Qualified Nonmember, as well

as a member or citizen of another federally recognized tribe.

§ 10.307

Eligibility and Application Procedures

Each Approved Program shall set forth the specific eligibility rules and limitations applied

to that Program. Each designated department shall present program descriptions, which include

eligibility rules and limitations, along with application forms and procedures, if applicable, for

approval by the Tribal Council or its designee. Only those descriptions, application forms and

procedures which are approved by the Tribal Council or its designee shall be in force and effect.

Program guidelines may limit benefits to an identified group of Members or Qualified

Nonmembers, as applicable. All Programs may be limited by budget availability. In the absence

of specific Program guidelines to the contrary, all Programs shall be deemed to incorporate

eligibility criteria necessary for compliance with the Act and GWE Treasury Regulations.

§ 10.308

Limited Use of Assistance; Substantiation

All Assistance disbursed or provided pursuant to this Ordinance must be used for the

purpose stated in the approved Program description, and if applicable, any application for the

Assistance. In the event that Assistance payments and/or services are used or pledged for a purpose

inconsistent with the purpose set forth in the applicable approved Program or the Member’s

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GENERAL WELFARE ORDINANCE

Siletz Tribal Code § 10.300

application, the Tribal Council or its designee may require the repayment of the welfare assistance

payment. The Tribal Council or its designee is authorized to offset any other payments owed to a

Member if such an offset is necessary to secure repayment of a welfare assistance payment in

accordance with this Section.

§ 10.309

Limitation on Payments; Annual Budgeting

(a)

Limitations on Welfare Assistance Payments. The Tribal Council, within its annual

budgets, by resolution or by motion, may adopt guidelines establishing the maximum Assistance

payments to be made to Tribal Members under Programs generally or may delegate the

establishment of such limitations to the program level. Such guidelines may also include, by way

of example, factors to be considered in determining whether deviations from the general payment

limitations should be permitted. Departments charged with administering particular programs may

be delegated authority to adopt program guidelines to the extent not contrary to the overall

guidelines and limitations established by the Tribal Council hereunder. In no event shall Assistance

be lavish or extravagant.

(b)

Budgetary Limits. General Welfare services and payments under any Program

established pursuant to this Ordinance shall be paid for from assets of the Tribe; all payments shall

be based on budget availability and the Tribe does not guarantee any payments hereunder.

(c)

Annual Budgeting: Unfunded Program. The Tribal Council, through its annual

budgeting process, by resolution or by motion, shall designate those funding sources that are

available for the payment of Assistance benefits. Notwithstanding anything to the contrary, the

Assistance authorized hereunder shall be “unfunded” for tax purposes and no Beneficiary shall

have an interest in or right to any funds budgeted for or set aside for Assistance payments until

actually paid. Assistance shall remain assets of the Tribe until distributed, and the Approved

Programs shall be administered to avoid premature taxation through the doctrines of constructive

receipt and/or economic benefit.

§ 10.310

Benefits Paid as Distributions from Certain Trusts

Benefits under a Program may be provided to a Member or in certain instances, a Qualified

Nonmember, from trusts of which the Tribe is treated as owner in accordance with Code Sections

671 through 677 (“grantor trusts”). Such grantor trusts shall include the Tribe’s minors’ trusts and

if established, special needs trusts for disabled Members or other trust arrangements for adult

Members.

§ 10.311

Forfeiture of General Welfare Assistance

(a)

Forfeiture. Notwithstanding anything herein to the contrary, Assistance may be

revoked or forfeited for any Beneficiary who is found to have misapplied Program funds or to have

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Siletz Tribal Code § 10.300

made any misrepresentations during the application process, if applicable. Assistance may also be

forfeited should said benefits be treated as a resource to the detriment of the Tribe or a Beneficiary.

The Tribe shall have a right of recovery with regard to any excess or improper payments hereunder.

(b)

Due Process. Each Program shall offer procedures that afford a Beneficiary an

opportunity to address forfeiture issues or concerns with the Program director or designee.

(c)

Anti-Alienation. A Member’s rights to apply for Assistance under a Program

established pursuant to this Ordinance are not subject to anticipation, alienation, sale, transfer,

assignment, pledge, encumbrance, levy, attachment or garnishment by creditors.

(d)

Garnishment. This Ordinance and Programs established hereunder shall be

administered in accordance with the Siletz Tribal Garnishment Ordinance, Siletz Tribal Code

Section 13.300.

§ 10.312

Programs not Limited to Means Testing

Consistent with the GWE Treasury Regulations under Section 1.139E-1(d)(2), benefits

under Programs may be provided without regard to the financial or other need of Members and

Qualified Nonmembers and may be provided on a uniform or pro-rata basis. The Tribe recognizes

that means testing can distort certain Tribal cultural and community values. As such, Programs

need not require a showing of individual need or means testing for Beneficiaries to receive the

benefits or payments as tax-free benefits under the General Welfare Exclusion. Certain Programs

may be based on community needs, which are so important to the self-determination, culture, and

traditions of the Tribe that Assistance may be deemed necessary regardless of individual income

or wealth. The Tribe also reserves the right to establish any one or more Programs to provide

Assistance based on a review of the needs of the community as a whole or a certain defined group

(e.g., elders) of the community or to provide Assistance to certain Members and/or Qualified

Nonmembers where income is used as a factor in establishing need.

§ 10.313

Privacy; Information Sharing

The Tribe will maintain records regarding sensitive Tribal and Member matters, including

Tribal customs, religion and traditions, confidential from third party disclosures to the fullest

extent permitted at law. If information is requested by IRS or other government agencies or third

parties during a compliance review or examination, disclosures shall be limited to the extent

necessary and required by law pending an effort to address such requests through consultation and

other rights under Executive Order 13175 on a government-to-government basis. Confidential

Tribal information shall not be shared in a manner that would open up additional disclosure, for

example, under information sharing agreements the recipient may be subject to or under the

Freedom of Information Act.

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Siletz Tribal Code § 10.300

§ 10.314

Government-to-Government Relationship; Executive Order 13175

Coordination with IRS and U.S. Department of Treasury on General Welfare matters shall

be grounded on a government-to-government relationship that recognizes the unique relationship

between the federal government and the Tribal government, as well as the deference provided to

Tribal governments under the GWE Treasury Regulations. Essential to the government-togovernment relationship is mutual respect and deference to Tribal governance decisions. The

federal government, as a result of its treaty obligations and trust responsibility, has committed to

providing education, housing, clean water, and many other basic needs for Indian people. The

GWE Treasury Regulations acknowledge the deference the federal government shall provide

Tribal governments administering General Welfare Exclusion programs and provides in part that

“[a]n Indian Tribal Government has sole discretion to determine whether a benefit is for the

promotion of general welfare and the Internal Revenue Service will defer to the Indian Tribal

Government’s determination that a benefit is for the promotion of general welfare.” Future

consultations on General Welfare Exclusion matters should reflect these considerations and be

consistent with the terms of Executive Order 13175. All references to Executive Order 13175 shall

include any future amendments thereto.

§ 10.315

Governing Law

All rights and liabilities associated with the enactment of this Ordinance, shall be construed

and enforced according to the laws of the Tribe and all rights and liabilities associated with the

Assistance made hereunder shall be construed and enforced according to the laws of the Tribe, as

well as the Act and GWE Treasury Regulations.

§ 10.316

Severability

If any provision of this Ordinance is held to be invalid, the remainder of this Ordinance

shall not be affected.

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