(a) “Assistance” means any program benefits or payments provided pursuant to this title.

(b) “Beneficiary” means any person or persons entitled to receive assistance in accordance with specific program guidelines.

(c) “Code” means the Cowlitz Tribal Code.

(d) “Compensation” 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 Act of 2014.

(e) “Constitution” means the Constitution and Bylaws of the Cowlitz Indian Tribe.

(f) “Disability” or “Disabled” means the inability of an individual to care for oneself due to physical or mental limitations and shall be determined in accordance with Tribal law.

(g) “Dependent” means, for purposes of 26 U.S.C. § 139E, the meaning given such term by 26 U.S.C. § 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B).

(h) “General Welfare Doctrine” means the IRS doctrine permitting a sovereign tribal government, subject to certain conditions, to provide assistance to its citizens without that assistance subjecting the recipients to federal income tax liability.

(i) “General Welfare Exclusion” means that assistance provided in accordance with 26 U.S.C. § 139E, a safe harbor program, or assistance meeting the general test is excluded from an individual tax payer’s gross income and treated as non-taxable.

(j) “General Test” means the test for determining whether assistance meets the requirements for the General Welfare Exclusion under the general welfare doctrine.

(k) “IRS” means the Internal Revenue Service of the United States.

(l) “Lavish” or “Extravagant” shall have the meaning determined by Tribal Council in its sole discretion based upon the 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, except as otherwise may be required for compliance with final guidelines issued under 26 U.S.C. § 139E following consultation between the Tribe and the IRS.

(m) “Member” means an enrolled member of the Tribe.

(n) “Pay” or “paid” or “payment” means to pay or reimburse in whole or in part.

(o) “Program” or “Approved Program” means any program established by or under the authority of Tribal Council, including any program authorized through the annual budget process, to provide assistance hereunder. A program shall not fail to be treated as a Tribal government program solely by reason of the program being established by Tribal custom or government practice.

(p) “Program Administrator” means Tribal Council or the Director of the Tribal agency or instrumentality Tribal Council has designated as responsible for administering an approved program.

(q) “Promotion of the general welfare” or “Social Benefit” means a goal or goals established by, and in the sole discretion of the Tribal Council, to enhance the social welfare, health, public safety and basic needs and services of the Tribe and Tribal members.

(r) “Qualified Nonmember” means a spouse, former spouse, legally recognized domestic partner, former legally recognized domestic partner, descendant, or dependent of a member of the Tribe. Individual Tribal programs may, but are not required to, provide assistance to qualified nonmembers.

(s) “Recipient” means any Tribal member or qualified non-member entitled to receive assistance under a general welfare program.

(t) “Reservation” means the reservation of the Cowlitz Indian Tribe or, if the context so permits, any other Indian reservation.

(u) “Safe Harbor Program” shall refer to a program that meets the safe harbor requirements set forth herein and the IRS Revenue Procedure 2014-35, as the same may hereafter be amended.

(v) “Service area” has the same meaning as in 25 C.F.R. § 20.100; means a geographic area designated by the Assistant Secretary of the Bureau of Indian Affairs where financial assistance and social services programs are provided. Such a geographic area designation can include a reservation, near reservation, or other geographic location.

(w) “Service unit area” means an area designated for purposes of administration of Indian Health Service programs under 42 C.F.R. § 136.21(l).

(x) “Spouse” shall be determined in accordance with applicable Tribal laws, customs and traditions.

(y) “Tribal Council” or “Council” means the duly elected representative body that conducts business of the Tribe on behalf of the Cowlitz General Council.

(aa) “Tribal Court” means the Cowlitz Tribal Court.

(bb) “Tribe” means the Cowlitz Indian Tribe.