Title 25—Indians--Volume 1
PART 290—TRIBAL REVENUE ALLOCATION PLANS
§ 290.1   Purpose.
This part contains procedures for submitting, reviewing, and approving tribal revenue allocation plans for distributing net gaming revenues from tribal gaming activities. It applies to review of tribal revenue allocation plans adopted under IGRA.
§ 290.2   Definitions.
Appropriate Bureau official (ABO) means the Bureau official with delegated authority to approve tribal revenue allocation plans.
IGRA means the Indian Gaming Regulatory Act of 1988 (Public Law 100-497) 102 Stat. 2467 dated October 17, 1988, (Codified at 25 U.S.C. 2701-2721(1988)) and any amendments.
Indian Tribe means any Indian tribe, band, nation, or other organized group or community of Indians that the Secretary recognizes as:
(1) Eligible for the speci al programs and services provided by the United States to Indians because of their status as Indians; and
(2) Having powers of self-government.
Legal incompetent means an individual who is eligible to participate in a per capita payment and who has been declared to be under a legal disability, other than being a minor, by a court of competent jurisdiction, including tribal justice systems or as established by the tribe.
Member of an Indian tribe means an individual who meets the requirements established by applicable tribal law for enrollment in the tribe and—
(1) Is listed on the tribal rolls of that tribe if such rolls are kept or
(2) Is recognized as a member by the tribal governing body if tribal rolls are not kept.
Minor means an individual who is eligible to participate in a per capita payment and who has not reached the age of 18 years.
Per capita payment means the distribution of money or other thing of value to all members of the tribe, or to identified groups of members, which is paid directly from the net revenues of any tribal gaming activity. This definition does not apply to payments which have been set aside by the tribe for special purposes or programs, such as payments made for social welfare, medical assistance, education, housing or other similar, specifically identified needs.
Resolution means the formal document in which the tribal governing body expresses its legislative will in accordance with applicable tribal law.
Secretary means the Secretary of the Interior or his/her authorized representative.
Superintendent means the official or other designated representative of the BIA in charge of the field office which has immediate administrative responsibility for the affairs of the tribe for which a tribal revenue allocation plan is prepared.
Tribal governing body means the governing body of an Indian tribe recognized by the Secretary.
Tribal revenue allocation plan or allocation plan means the document submitted by an Indian tribe that provides for distributing net gaming revenues.
You or your means the Indian tribe.
§ 290.3   Information collection.
The information collection requirements contained in §§ 290.12, 290.17, 290.24 and 290.26 have been approved by the OMB under the Paperwork Reduction Act of 1995, 44 U.S.C. 3507(d), and assigned clearance number 1076-0152.
§ 290.4   What is a tribal revenue allocation plan?
It is the document you must submit that describes how you will allocate net gaming revenues.
§ 290.5   Who approves tribal revenue allocation plans?
The ABO will review and approve tribal revenue allocation plans for compliance with IGRA.
§ 290.6   Who must submit a tribal revenue allocation plan?
Any Indian tribe that intends to make a per capita payment from net gaming revenues must submit one.
§ 290.7   Must an Indian tribe have a tribal revenue allocation plan if it is not making per capita payments?
No, if you do not make per capita payments, you do not need to submit a tribal revenue allocation plan.
§ 290.8   Do Indian tribes have to make per capita payments from net gaming revenues to tribal members?
No. You do not have to make per capita payments.
§ 290.9   How may an Indian tribe use net gaming revenues if it does not have an approved tribal revenue allocation plan?
Without an approved tribal revenue allocation plan, you may use net gaming revenues to fund tribal government operations or programs; to provide for the general welfare of your tribe and its members; to promote tribal economic development; to donate to charitable organizations; or to help fund operations of local government agencies.
§ 290.10   Is an Indian tribe in violation of IGRA if it makes per capita payments to its members from net gaming revenues without an approved tribal revenue allocation plan?
Yes, you are in violation of IGRA if you make per capita payments to your tribal members from net gaming revenues without an approved tribal revenue allocation plan. If you refuse to comply, the DOJ or NIGC may enforce the per capita requirements of IGRA.
§ 290.11   May an Indian tribe distribute per capita payments from net gaming revenues derived from either Class II or Class III gaming without a tribal revenue allocation plan?
No, IGRA requires that you have an approved tribal revenue allocation plan.
§ 290.12   What information must the tribal revenue allocation plan contain?
(a) You must prepare a tribal revenue allocation plan that includes a percentage breakdown of the uses for which you will allocate net gaming revenues. The percentage breakdown must total 100 percent.
(b) The tribal revenue allocation plan must meet the following criteria:
(1) It must reserve an adequate portion of net gaming revenues from the tribal gaming activity for one or more of the following purposes:
(i) To fund tribal government operations or programs;
(ii) To provide for the general welfare of the tribe or its members;
(iii) To promote tribal economic development;
(iv) To donate to charitable organizations; or
(v) To help fund operations of local government.
(2) It must contain detailed information to allow the ABO to determine that it complies with this section and IGRA particularly regarding funding for tribal governmental operations or programs and for promoting tribal economic development.
(3) It must protect and preserve the interests of minors and other legally incompetent persons who are entitled to receive per capita payments by:
(i) Ensuring that tribes make per capita payments for eligible minors or incompetents to the parents or legal guardians of these minors or incompetents at times and in such amounts as necessary for the health, education, or welfare of the minor or incompetent;
(ii) Establishing criteria for withdrawal of the funds, acceptable proof and/or receipts for accountability of the expenditure of the funds and the circumstances for denial of the withdrawal of the minors' and legal incompetents' per capita payments by the parent or legal guardian; and
(iii) Establishing a process, system, or forum for dispute resolution.
(4) It must describe how you will notify members of the tax liability for per capita payments and how you will withhold taxes for all recipients in accordance with IRS regulations in 26 CFR part 31.
(5) It must authorize the distribution of per capita payments to members according to specific eligibility requirements and must utilize or establish a tribal court system, forum or administrative process for resolution of disputes concerning the allocation of net gaming revenues and the distribution of per capita payments.
§ 290.13   Under what conditions may an Indian tribe distribute per capita payments?
You may make per capita payments only after the ABO approves your tribal revenue allocation plan.
§ 290.14   Who can share in a per capita payment?
(a) You must establish your own criteria for determining whether all members or identified groups of members are eligible for per capita payments.
(b) If the tribal revenue allocation plan calls for distributing per capita payments to an identified group of members rather than to all members, you must justify limiting this payment to the identified group of members. You must make sure that:
(1) The distinction between members eligible to receive payments and members ineligible to receive payments is reasonable and not arbitrary;
(2) The distinction does not discriminate or otherwise violate the Indian Civil Rights Act; and
(3) The justification complies with applicable tribal law.
§ 290.15   Must the Indian tribe establish trust accounts with financial institutions for minors and legal incompetents?
No. The tribe may establish trust accounts with financial institutions but should explore investment options to structure the accounts to the benefit of their members while ensuring compliance with IGRA and this part.
§ 290.16   Can the per capita payments of minors and legal incompetents be deposited into accounts held by BIA or OTFM?
No. The Secretary will not accept any deposits of payments or funds derived from net gaming revenues to any account held by BIA or OTFM.
§ 290.17   What documents must the Indian tribe include with the tribal revenue allocation plan?
You must include:
(a) A written request for approval of the tribal revenue allocation plan; and
(b) A tribal resolution or other document, including the date and place of adoption and the result of any vote taken, that certifies you have adopted the tribal revenue allocation plan in accordance with applicable tribal law.
§ 290.18   Where should the Indian tribe submit the tribal revenue allocation plan?
You must submit your tribal revenue allocation plan to your respective Superintendent. The Superintendent will review the tribal revenue allocation plan to make sure it has been properly adopted in accordance with applicable tribal law. The Superintendent will then transmit the tribal revenue allocation plan promptly to the ABO.
§ 290.19   How long will the ABO take to review and approve the tribal revenue allocation plan?
The ABO must review and act on your tribal revenue allocation plan within 60 days of receiving it. A tribal revenue allocation plan is not effective without the ABO's written approval.
(a) If the tribal revenue allocation plan conforms with this part and the IGRA, the ABO must approve it.
(b) If the tribal revenue allocation plan does not conform with this part and the IGRA, the ABO will send you a written notice that:
(1) Explains why the plan doesn't conform to this part of the IGRA; and
(2) Tells you how to bring the plan into conformance.
(c) If the ABO doesn't act within 60 days, you can appeal the inaction under 25 CFR part 2. A tribal revenue allocation plan is not effective without the express written approval of the ABO.
§ 290.20   When will the ABO disapprove a tribal revenue allocation plan?
The ABO will not approve any tribal revenue allocation plan for distribution of net gaming revenues from a tribal gaming activity if:
(a) The tribal revenue allocation plan is inadequate, particularly with respect to the requirements in § 290.12 and IGRA, and you fail to bring it into compliance;
(b) The tribal revenue allocation plan is not adopted in accordance with applicable tribal law;
(c) The tribal revenue allocation plan does not include a reasonable justification for limiting per capita payments to certain groups of members; or
(d) The tribal revenue allocation plan violates the Indian Civil Rights Act of 1968, any other provision of Federal law, or the United States' trust obligations.
§ 290.21   May an Indian tribe appeal the ABO's decision?
Yes, you may appeal the ABO's decision in accordance with the regulations at 25 CFR part 2.
§ 290.22   How does the Indian tribe ensure compliance with its tribal revenue allocation plan?
You must utilize or establish a tribal court system, forum or administrative process in the tribal revenue allocation plan for reviewing expenditures of net gaming revenues and explain how you will correct deficiencies.
§ 290.23   How does the Indian tribe resolve disputes arising from per capita payments to individual members or identified groups of members?
You must utilize or establish a tribal court system, forum or administrative process for resolving disputes arising from the allocation of net gaming revenue and the distribution of per capita payments.
§ 290.24   Do revisions/amendments to a tribal revenue allocation plan require approval?
Yes, revisions/amendments to a tribal revenue allocation plan must be submitted to the ABO for approval to ensure that they comply with § 290.12 and IGRA.
§ 290.25   What is the liability of the United States under this part?
The United States is not liable for the manner in which a tribe distributes funds from net gaming revenues.
§ 290.26   Are previously approved tribal revenue allocation plans, revisions, or amendments subject to review in accordance with this part?
No. This part applies only to tribal revenue allocation plans, revisions, or amendments submitted for approval after April 17, 2000.
(a) If the ABO approved your tribal revenue allocation plan, revisions, or amendments before April 17, 2000, you need not resubmit it for approval.
(b) If you are amending or revising a previously approved allocation plan, you must submit the amended or revised plan to the ABO for review and approval under this part.