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ITG FAQ #1Answer-Are Federally Recognized Tribes (FRTs) tax-exempt?

They are not "exempt" from tax such as a charitable organization is under IRC 501(c)(3). However, FRTs are governmental entities and, like State governments, they are immune from state and federal income tax. They are also eligible to receive deductible charitable contributions. FRTs are subject to employment taxes and excise taxes.

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Page Last Reviewed or Updated: 18-Nov-2013