Dear Tolowa Dee-ni’ Nation Citizens:
RE: No 1099’s issued for 2020 CERP/ COVID-19 Payments
Using funds received under the CARES Act, following the strict guidelines of the Act, the Council has enacted this COVID-19 Emergency Response Program (“CERP”), pursuant to Resolution No. 2020-25, an approved program under the Nation’s General Welfare Ordinance.
The CERP distribution is a General Welfare Benefit made in accordance with the General Welfare Doctrine and Internal Revenue Service (“IRS”) Rev. Proc. 2014-35, 26 C.F.R. § 601.601. As General Welfare Benefits, the Tribal Council deems that these funds are not includable in tribal citizens’ gross income and do not need to be reported on your tax filings as revenues.