Frequently Asked Questions and Answers for Indian Tribal Governments


Insights into which publications and forms provide information regarding tribal federal tax issues and how to order them; obtaining assistance via telephone; other important websites; and related issues.

Insights into which tribes are eligible to receive deductible charitable contributions and how a tribe can qualify for the exemption.

Insights into what types of forms need to be filed based on the types of income being reported, and the rules on backup withholding - when it's applicable and how it's reported.

Insights into Indian tribal governments being treated as states for certain federal tax purposes, i.e., contributions, excise taxes, tax exempt bonds.

Insights into a variety of issues, such as definitions, taxation of tribal governments and tribal members, sovereign immunity, etc.

Insights into the different ways tribal entities can be structured and the tax implications of each; what constitutes a federally recognized tribe and the benefits of such; and the taxability of certain types of income to tribal members.

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.

Insights into the intent of Title 31 and information on the reporting and recordkeeping requirements for casinos.

Insights into when non-casino entities are subject to Title 31, Form 8300, and the reporting and recordkeeping requirements for them.

Insights into the words and phrases used in the frequently asked questions.

COBRA Questions and Answers: Administration and Eligibility