IRS Section 7871

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.


		Charitable and Sovereign: Understanding Tribal 7871 Organizations (2009) (437 KB) 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 provides an overview of their various institutional structures and programmatic areas, and highlights the benefits and methods of giving to §7871 organizations.

		7871 Brochure (208 KB) This brochure provides an overview of what every tribe, corporation, foundation, and financial planner should know about charitable giving to tribes and tribal organizations.

		*Internal Revenue Code Section 7871* (15 KB) This document is Section 7871 of the Internal Revenue Code Section 7871.

		7871 Awareness: A Two-Way Stream (2000) (784 KB) This article addresses some of the implications of §7871 status for tribal organizations.

		IRS Letters on Tribal Nonprofit Organizations (1998) (576 KB) 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.

Our Publications