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ITG FAQ #3 Answer-What is a “qualified Indian entity”?

A qualified Indian entity is an entity that is 100% owned by a federally recognized Indian tribe or tribal members, and substantially all management functions are performed by tribal members. It may be jointly owned by more than one tribe or members of more than one tribe. Refer to IRC Section 7873 for additional information.

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Page Last Reviewed or Updated: 20-Jan-2016