25 Cfr 290 - Tribal Revenue Allocation Plans

Bureau of Indian Affairs, Interior

§ 290.2

of a proposed action to require the return of grant funds or of a proposal to
extend the time.
§ 286.22

Reports.

(a) Grantees are required to furnish
the Assistant Secretary comparative
balance sheets and profit and loss
statements semi-annually for the first
two years of operation following receipt of the grant, and annually thereafter for the succeeding three years.
These may be copied of financial statements required by and furnished to the
lender which provided the loan portion
of the total financing required. If the
lender does not require financial statements, the grantee must prepare and
furnish copies of comparative balance
sheets and profit and loss statements
to the Assistant Secretary.
(b) The Assistant Secretary will establish accounting and reporting systems which will appropriately show the
status of the Indian Business Development Program at all times.

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PART 290—TRIBAL REVENUE
ALLOCATION PLANS
Sec.
290.1 Purpose.
290.2 Definitions.
290.3 Information collection.
290.4 What is a tribal revenue allocation
plan?
290.5 Who approves tribal revenue allocation plans?
290.6 Who must submit a tribal revenue allocation plan?
290.7 Must an Indian tribe have a tribal revenue allocation plan if it is not making
per capita payments?
290.8 Do Indian tribes have to make per capita payments from net gaming revenues
to tribal members?
290.9 How may an Indian tribe use net gaming revenues if it does not have an approved tribal revenue allocation plan?
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?
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?
290.12 What information must the tribal
revenue allocation plan contain?

290.13 Under what conditions may an Indian
tribe distribute per capita payments?
290.14 Who can share in a per capita payment?
290.15 Must the Indian tribe establish trust
accounts with financial institutions for
minors and legal incompetents?
290.16 Can the per capita payments of minors and legal incompetents be deposited
into accounts held by BIA or OTFM?
290.17 What documents must the Indian
tribe include with the tribal revenue allocation plan?
290.18 Where should the Indian tribe submit
the tribal revenue allocation plan?
290.19 How long will the ABO take to review
and approve the tribal revenue allocation
plan?
290.20 When will the ABO disapprove a tribal revenue allocation plan?
290.21 May an Indian tribe appeal the ABO’s
decision?
290.22 How does the Indian tribe and its
members ensure compliance with its
tribal revenue allocation plan?
290.23 How does the Indian tribe resolve disputes arising from per capita payments
to individual members or identified
groups of members?
290.24 Do revisions/amendments to a tribal
revenue allocation plan require approval?
290.25 What is the liability of the United
States under this part?
290.26 Are previously approved tribal revenue allocation plans, revisions or
amendments subject to review in accordance with 25 CFR part 290?
AUTHORITY: 5 U.S.C. 301; 25 U.S.C. 2, 9, and
2710.
SOURCE: 65 FR 14467, Mar. 17, 2000, unless
otherwise noted.

§ 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.

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§ 290.3

25 CFR Ch. I (4–1–23 Edition)

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.

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Bureau of Indian Affairs, Interior

§ 290.14

§ 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.

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§ 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

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§ 290.15

25 CFR Ch. I (4–1–23 Edition)

(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.

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§ 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.

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Bureau of Indian Affairs, Interior

§ 291.3

§ 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.

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PART 291—CLASS III GAMING
PROCEDURES
Sec.
291.1 Purpose and scope.
291.2 Definitions.
291.3 When may an Indian tribe ask the Secretary to issue Class III gaming procedures?
291.4 What must a proposal requesting Class
III gaming procedures contain?
291.5 Where must the proposal requesting
Class III gaming procedures be filed?
291.6 What must the Secretary do upon receiving a proposal?
291.7 What must the Secretary do if it has
been determined that the Indian tribe is

eligible to request Class III gaming procedures?
291.8 What must the Secretary do at the expiration of the 60-day comment period if
the State has not submitted an alternative proposal?
291.9 What must the Secretary do at the end
of the 60-day comment period if the State
offers an alternative proposal for Class
III gaming procedures?
291.10 What is the role of the mediator appointed by the Secretary?
291.11 What must the Secretary do upon receiving the proposal selected by the mediator?
291.12 Who will monitor and enforce tribal
compliance with the Class III gaming
procedures?
291.13 When do Class III gaming procedures
for an Indian tribe become effective?
291.14 How can Class III gaming procedures
issued by the Secretary be amended?
291.15 How long do Class III gaming procedures remain in effect?
AUTHORITY: 5 U.S.C. 301; 25 U.S.C. sections
2,9 and 2710.
SOURCE: 64 FR 17543, Apr. 12, 1999, unless
otherwise noted.

§ 291.1

Purpose and scope.

The regulations in this part establish
procedures that the Secretary will use
to promulgate rules for the conduct of
Class III Indian gaming when:
(a) A State and an Indian tribe are
unable to voluntarily agree to a compact and;
(b) The State has asserted its immunity from suit brought by an Indian
tribe under 25 U.S.C. 2710(d)(7)(B).
§ 291.2

Definitions.

(a) All terms have the same meaning
as set forth in the definitional section
of IGRA, 25 U.S.C. section 2703(1)–(10).
(b) The term ‘‘compact’’ includes renewal of an existing compact.
§ 291.3 When may an Indian tribe ask
the Secretary to issue Class III gaming procedures?
An Indian tribe may ask the Secretary to issue Class III gaming procedures when the following steps have
taken place:
(a) The Indian tribe submitted a written request to the State to enter into
negotiations to establish a TribalState compact governing the conduct
of Class III gaming activities;

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