Sovereign Tribal Governments and Native American Tribes

Definition

A federally recognized tribe is an Indian or Alaska Native tribe, band, nation, pueblo, village or community that the Secretary of the Interior acknowledges and lists each year; the United States maintains a government-to-government relationship with these tribes and recognizes their sovereignty.^[1] For specific federal tax purposes, including deductible charitable contributions and, within limits, tax-exempt bonds, a tribal government is treated as a state.^[2]

Federal law

1. Federally Recognized Indian Tribe List Act of 1994, Pub. L. 103-454, title I, §§ 101–104, 108 Stat. 4791. Defined "Indian tribe" for, and required annual publication of, the list of federally recognized tribes. Official text: govinfo.gov, U.S. Government Publishing Office.
2. Indian Tribal Governmental Tax Status Act of 1982 (Pub. L. 97-473, title II), Pub. L. 97-473, title II, § 202, 96 Stat. 2605, 2608. Added 26 U.S.C. § 7871, treating Indian tribal governments as states for listed tax purposes, including § 103 bonds subject to limits. Official text: govinfo.gov, U.S. Government Publishing Office.