These frequently asked questions and answers are provided for general information only and should not be cited as any type of legal authority. They are designed to provide the user with information required to respond to general inquiries. Due to the uniqueness and complexities of Indian law and Federal tax law, it is imperative to ensure a full understanding of the specific question presented, and to perform the requisite research to ensure a correct response is provided. Can federally recognized Indian tribal governments issue tax-exempt bonds? What requirements must be met before a tribe can be treated as a state for purposes of issuing tax-exempt bonds under Section 103? For what purposes can Indian tribal governments issue tax-exempt bonds? What does a political subdivision of an "Indian tribal government" mean as defined in this context? What is an "essential governmental function" in this context? What percent of the bond proceeds must be used to finance "essential governmental functions"? Can Indian tribal governments issue tax-exempt private activity bonds? What additional requirements must tribal governments satisfy to issue tax-exempt bonds to finance manufacturing facilities? What are the employment requirements of Section 7871(c)(3)(D) applicable to qualified manufacturing facilities? Are there other general rules applicable to the issuance of tax-exempt bonds? Are there any information reporting requirements applicable to tax-exempt bonds issued by tribal governments? What are the economic benefits to tribal governments of issuing tax-exempt bonds? Where can I find out more information about the issuance of tax-exempt bonds?