Strengthening Native American Communities & Economies
First Nations Development Institute provides information on IRS Code Section 7871 which treats Tribal Governments as State governments for a variety of tax purposes. This includes allowing Tribal Governments (and their political subdivisions) to receive tax-deductible donations.
The purpose of this report is to shed light on §7871 organizations, or charitable organizations that are formed as part of a tribal government. This paper draws upon a national survey and five case studies to provide examples of the opportunities and challenges facing these organizations, and to identify best practices and lessons learned. Furthermore, this report highlights the benefits and methods of giving to §7871 organizations.
This document is Section 7871 of the Internal Revenue Code Section 7871.
This article addresses some of the implications of §7871 status for tribal organizations.
This letter from the Internal Revenue Service was in response to questions from First Nations Development Institute concerning organizations organized under tribal law and their qualification under Section 501(c)(3) and Section 7871 of the Internal Revenue Code.