IRS Logo
Print - Click this link to Print this page

ITG FAQ #3 Answer-What are “essential services” or “essential government functions”?

Essential services or essential government functions are basically services that would normally be provided by a tribe to its members. Essential government functions are functions that a tribal government would normally perform in its daily operation. The statutory interpretations of what constitutes essential services and essential government functions have continued to evolve, with court cases addressing these concepts.

Return to List of FAQs

Page Last Reviewed or Updated: 11-Oct-2016