17.02.090 General Provisions

(a) No part of the net earnings of the Turtle Mountain Counseling and Rehabilitation Board shall inure to the benefit of, or be distributable to, its members, directors, officers, or other private persons, except that the organizations shall be authorized and empowered to pay reasonable compensations for services rendered.

(b) No substantial part of the activities of the Turtle Mountain Counseling and Rehabilitation Board shall be the carrying on of propaganda, or otherwise attempting to influence legislation, and the Turtle Mountain Counseling and Rehabilitation Board shall not participate in, or intervene in, (including the publishing or distribution of statements) any political campaign on behalf of any candidate for public office.

(c) In the event of dissolution, any remaining assets shall be distributed to organizations organized and operated exclusively for charitable, educational or scientific purposes as shall at the time qualify as exempt organizations under Section 501(c)(3) of the Internal Revenue Code of 1954.

(d) Notwithstanding any other provisions of this title:

(1) All income of the Turtle Mountain Counseling and Rehabilitation Board for each taxable year (for Federal income tax purposes) shall be distributed at such a time and in such manner so as not to subject the Turtle Mountain Counseling and Rehabilitation Board to Federal tax under Section 4942 of the Internal Revenue Code of 1954, as amended; and

(2) The Turtle Mountain Counseling and Rehabilitation Board created hereby shall not engage in any act of self-dealing (as defined in Section 4941 (d) of the Internal Revenue Code of 1954, as amended), retain any excess business holdings as defined in Section 4943(c) of the Internal Revenue Code of 1954, as amended, make any investments in such manner as to subject the Turtle Mountain Counseling and Rehabilitation Board to tax under Section 4944 of the Internal Revenue Code of 1954, as amended, or make any taxable expenditures as defined in Section 4945 (d) of the Internal Revenue Code of 1954, as amended.