(1) Tribal Council shall adopt guidelines establishing the maximum assistance allowed to be made to beneficiaries for certain specified purposes. 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. In no event shall assistance be lavish or extravagant.

(2) Tribal Council, through its annual budgeting process, shall designate funding sources that are available for the payment of assistance benefits. Notwithstanding anything to the contrary, the assistance payments 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 benefits 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 economic benefit.