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Tribal Income

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  1. Tribal Income CW/OPA Training - May 22, 2013

  2. Types of Tribal Income • Casino Gaming Disbursements (gambling profit), or ‘RSTF’ Revenue Sharing Trust Fund • Proceeds from real property held in trust by the federal government, or from restricted lands such as from a lease of such land. • ‘Per Capita’ payments

  3. Tribal Money Disbursements • Are governed by numerous Public Laws: • Public Law (PL) 100-497 governs casino profits • Public Law (PL) 103-66 governs income generated by the land held in trust for American Indian Tribes.

  4. What does ‘Per Capita’ mean? There are certain Public Laws that require the Bureau of Indian Affairs to distribute money to various Indian Tribes ‘per capita’ and this money is totally exempt. However, ‘per capita’ is just a fancy way to say ‘per person’ and has no legal meaning. Just because a payment is referred to as a ‘per capita’ payment does not make it exempt.

  5. Casino Gaming Distributions • Is the most common source of money distributed to tribal members • Are distributed on an equal basis to all individuals (per capita), usually distributed quarterly or semi-annually. • Can be received from the State Native American Gaming Revenue Sharing Trust to tribes without gaming institutions. • are to be applied as UNEARNED INCOME in all programs. • If the tribal member receives form 1099 Misc from the tribe for reporting Indian gaming profits, this payment does not qualify as true ‘Per Capita’.

  6. Casino Gaming Disbursements :

  7. How to treat Casino Distributions: • CalWORKS: treat as unearned income in the month received. Nothing is exempt! Any amount remaining after the month received is counted as property. (44-111.61) • CalFRESH: treat as unearned income in the month received. Any amount remaining after the month received is counted as property. (ACIN I-34-05)

  8. How to treat Casino Distributions: • Medi-Cal: treat as unearned income in the month received. Any amount remaining after the month received is counted as property. (50537) • CMSP: treat as unearned income in the month received. Payments made under Public Law 90-507 are considered exempt personal property.

  9. Scenario: • A CalWorks applicant submits a 1099Misc. Form with $2100 from RSTF (gaming income) as income. • What counts? • What’s exempt?

  10. Answer: • In CW, nothing is exempt. It all counts. • If received quarterly, add all payments together and divide by 12 to find the monthly average. • This is reasonably anticipated income.

  11. Applying Income in C-IV: Enter the tribe the income is from Enter how often the income is received Please enter if the income is non-gaming or gaming. That is all that is needed in this section.

  12. Income generated from Land Leases, distributed ‘per capita’: • Interests of Individual Indian tribes held in trust or restricted lands shall be excluded as resources only. • An example of this type of income is a tribe which makes money from mining companies mining on tribal land, or the harvesting of trees on tribal lands, and distribution is ‘per capita’. • NOTE: ‘Per Capita’ just means ‘per person’’. Income from Revenue Sharing Trust Fund (RSTF) is not exempt from income tax, and is not exempt as income in any federally funded aid program.

  13. Scenario: • Applicant applies for CF on Aug. 2nd, stating he/she is a tribal member, having received $2,500 in ‘per capita’ payments so far this year. You determine the payment is income generated from a lease of tribal lands to a mining company. What is exempt? What counts?

  14. Answer: • The first $2000 is exempt. Anything received above the $2,000 counts as Unearned Income. • Any other payments received through the end of the year will count as Unearned Income. • In January of the next year, the client will again be eligible to the $2,000 exclusion.

  15. How to treat Per Capita Distributions • CalWORKS: Per Capita distributions are exempt as both property and income. (42-213.51) • CalFRESH: The first $2000 of each per capita distribution for each household member is exempt as income and property. (63-506) Count the amount over $2000 for CalFresh only.

  16. How to treat Per Capita Distributions • Medi-Cal: Per Capita distributions are exempt as both property and income (50445) • CMSP: Per Capita distributions are exempt as both property and income. (7-039)

  17. 2009 American Recovery and Reinvestment Act (ARRA) • Effective July 1, 2009, Title V, Section 5006 of the ARRA requires States to implement new property exemptions for purposes of determining Medi-Cal. • Property held in trust, located on a reservation, pueblo, or colony, including Indian allotments near a reservation is exempt. (ACWDL 09-26)

  18. This includes the following Lake County tribes: • Big Valley Rancheria • Coyote Valley Pomo Indians • Elem Indian Colony • Upperlake Pomo Rancheria • Lower Lake Rancheria • Middletown Rancheria of Pomo Indians • Robinson Rancheria of Pomo Indians

  19. True ‘Per Capita’ Tribal Exemptions • Certain tribes receive ‘Per Capita’ monies derived from lands held in trust from the federal government which are totally exempt. • No California tribes currently receive this exemption. (CCR Title 22 50537) • These payments are received from the Federal Government.

  20. Verifications • All ‘Per Capita’ payments made to individuals will need verification of distribution in order to be treated correctly according to regulations. • The burden of proof will rest with the recipient. • If the recipient is receiving true ‘per capita’ payments, he/she will be able to provide a copy of their disbursements on letterhead from the Bureau of Land Management or Bureau of Indian Affairs.

  21. True ‘Per Capita’ recipients will have an official tribal letter.

  22. Tribes receiving total exemption of income: • Bad River Chippewa, Wisconsin • Blackfeet Tribe, Montana • Cherokee Nation, Oklahoma • Cheyenne Sioux Tribe, South Dakota • Crow Creek Sioux Tribe, South Dakota • Brule Sioux Tribe, South Dakota • Devil’s Lake Sioux Tribe, North Dakota • Fort Belknap Indian Community, Montana • Fort Peck Sioux Tribe, Montana • LacCourte Oreilles Bank, Wisconsin • Keweenaw Bay Indian Community, Michigan • Chippewa Tribe, Minnesota • Navajo Tribe, New Mexico • Oglala Sious Tribe, South Dakota • Rosebud Sioux Tribe, South Dakota • Shoshone Tribe-Bannock, Idaho • Standing Rock Sioux Tribe, N & S Dakota • Siminole Indians, Florida • Pueblos of Zia and Jemez, New Mexico • Stockbridge Munsee Indians, Wisconsin • Burns Indian Colony, Oregon • Alaskan Natives, monies received from the Alaskan Natives Claims Setterment

  23. REFERENCES • MPP 63-506(b)(8), MPP 63-502.146 • ACIN I-34-05 – Food Stamp Q&As - Casino Disbursements, page 4 • ACIN I-18-07 - Per Capita Payments • (search for Tribal Alert) • ACWDL 94-73 • ACWDL 09-26