3.15.030 Reporting of benefits to the Internal Revenue Service.
(1) Criteria. The tribe will not issue an Internal Revenue Service Form 1099 to tribal members or their spouses, for the value of benefits as previously required by Section 61 of the Internal Revenue Code or report the value of benefits as previously required by Internal Revenue Code Section 6041 if the following criteria are met:
(a) The benefit is provided pursuant to a specific approved program; and
(b) The approved program has written guidelines that specify how tribal members may qualify for the benefit; and
(c) The benefit is available to any tribal member who satisfies the approved program guidelines; and
(d) The distribution of benefits from the approved program does not discriminate in favor of members of the governing body of the tribe; and
(e) The benefit is not compensation for services unless it is the type of service provided for in subsection (2) of this section; and
(f) The benefit is not lavish or extravagant; and
(g) The benefit meets a general welfare need listed in RRTC 3.15.060(1) through (7).
(2) No Reporting Requirements for Benefits Provided That Are Not Compensation for Services. The tribe may provide items of cultural significance (not lavish or extravagant) or nominal cash honoraria to tribally, culturally or spiritually significant officials to recognize their participation in cultural, religious, and social events (such as, but not limited to ceremonies, funerals, wakes, burials, or other bereavement events) without necessitating the issuance of the Internal Revenue Service Form 1099. [Res. 09-09-2020B § 3, 2020.]