Prior to adopting a program, Tribal Council shall conduct, or cause to be conducted, a review of the proposed program, which may include further consultation with the IRS, to determine whether the program and program assistance meets the requirements of the General Welfare Doctrine, the IRS safe harbor provisions, or is otherwise exempted as gross income for federal tax purposes.

The review must include consideration of the program goals, the program description, eligibility rules and limitations, the assistance to be provided, and application forms and procedures. Only those descriptions, assistance, application forms and procedures which are adopted by the Tribal Council shall be effective. Approved programs shall be renewed, established, modified, or terminated based upon the needs of the Tribe as compared to the objectives set by Tribal Council from time to time. All programs may be limited by available funding.