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Tax Exempt Bonds

IRC Section 7871
Indian tribal governments treated as States for certain purposes.

Treasury Department Fact Sheet: Tribal Economic Development Bonds
Contains information regarding tribal economic development bonds.

Published Volume Cap Limit for Tribal Economic Development Bonds
Click to view current volume cap limits.

Tribal Bonds Financing: the Basics
Listen to this IRS presentation about the three types of bonds that may be issued by Indian Tribal Governments.

FAQs regarding Tax Exempt Bonds
Insights into tribal governments' economic benefits of issuing tax-exempt bonds; their ability to issue tax-exempt bonds; what requirements must be met; and other applicable general rules.

FAQs regarding IRC Section 7871 (Tribes Treated Like States for Federal Tax Purposes)
Insights into Indian tribal governments being treated as states for certain federal tax purposes, i.e., contributions, excise taxes, tax exempt bonds.

Page Last Reviewed or Updated: 01-Jul-2014