Indian Tribal Governments
Indian Tribal Governments are separate and distinct, sovereign governmental entities within the United States. – Indian Tribal Governments are the governing body of any federally recognized tribe, band, community, village or group of Indians or Alaska Natives that is determined by the Secretary of the Treasury, with the Secretary of the Interior, to exercise governmental functions, under IRC section 7701(a)(40). Under IRC section 7871, an Indian tribal government is treated as a state for certain purposes. Likewise, a subdivision of an Indian tribal government is treated as a political subdivision of a state if that the subdivision has been delegated the right to exercise one or more of the substantial governmental functions of the Indian Tribal government. A tribal government is not a “state” for purposes of Section 218 and is not eligible for a Section 218 Agreement. For information that applies to Indian Tribal Governments visit the IRS website at: https://www.irs.gov/government-entities/indian-tribal-governments.