FAQs for Indian Tribal Governments regarding Types of Distributions


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.

What are different types of distributions?

A distribution might take the form of realty, personal property, services, or money. Distributions may be per capita or based on a different formula. Sources of distributions may be from:

  • gaming proceeds under the Indian Gaming Regulatory Act (IGRA);
  • distributions of allotted tribal lands;
  • distributions from rents or royalties;
  • sale of timber;
  • originate from other sources.

Do tribal governments receive distributions?

Tribal governments may receive distributions from other government entities or from private foundations. They (and their political subdivisions) may receive charitable contributions. For purposes of this section, the focus is on distributions from tribes to individual members.