Strengthening Native American Nonprofits

Through grant support, technical assistance and training, First Nations Development Institute provides Native communities with the tools and resources necessary to create new community-based nonprofit organizations and to strengthen the capacity of existing nonprofits. For more than 30 years, First Nations has supported hundreds of model projects that revitalize Native communities, while integrating social empowerment and economic strategies.   An essential component of First Nations nonprofit capacity building strategy is our Leadership, Entrepreneurial, and Apprenticeship Development (LEAD) program that is identifying and training the next generation of Native nonprofit leaders.

 

 

Recently Released Strengthening Native American Nonprofits Reports and Publications

     
  
Charitable and Sovereign: Understanding Tribal 7871 Organizations (2009)
(437 KB)		 
Options for Designing Your Tribal Philanthropic Program (2009)
(478 KB)
 
7871 Brochure
(208 KB)

 

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.

 

Strengthening Native Philanthropy - Resources

First Nations Development Institute provides resources to help in the development of Native Philanthropic organizations.

   
 Options for Designing Your Tribal Philanthropic Program (2009) (478 KB)
This publication provides information on the major principles pertaining to the creation of a formalized philanthropic model. In addition to providing information about the basic legal structures and requirements of mainstream philanthropic models, it also provides information related specifically to tribes and tribal models.
 
   
 

Starting A Tribal Foundation Worksheet (2009) (46 KB)
This worksheet provides a guide to addressing the issues important to the creation of a Tribal Foundation.

   
 

Integrated Asset Building Strategies: Chapter 4: Native Philanthropy (2007) (2.8 MB)
This publication focuses on Native grantmaking institutions, discusses grantmaking models, and attempts to provide a road map through the sometimes confusing field of Native grantmaking organizations. Regardless of the model chosen for the philanthropic program, a large and growing number of tribes and Native nonprofits are using philanthropy to protect Native financial assets, capitalize economic development programs in their communities, and protect and support their cultures. As part of an integrated asset-building program, Native-controlled grantmaking entities are supporting institution building through capitalizing nascent nonprofits in Native communities, and through funding innovative asset-building strategies.

   
 

Native American Giving: Legal Questions and Answers (2000) (101 KB)
This booklet provides an overview of legal questions and answers related to charitable giving and Native American causes.

   
 

Nonprofit Corporation Code - Confederated Tribes of the Umatilla Indian Reservation (2006) (22 KB)
The Nonprofit Corporation Codes of the Confederated Tribes of the Umatilla Indian Reservation can be used as a guide for other nations.

   
 

Nonprofit Corporation Code - Cherokee Nation (1996) (20 KB)
The Nonprofit Corporation Codes of the Cherokee Nation can be used as a guide for other nations.

   
 

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.

 

Strengthening Native Philanthropy - Reports

First Nations Development Institute provides publications that address Native American philanthropy.

   
 

Power of Giving Conference Report (2006) (1.5 MB)
The 2006 Power of Giving Conference built on the groundwork of the 2005 Strategic Philanthropy conference. This report documents the actions taken to address three of the priority areas defined as part of the 2005 conference.

   
 

Strategic Philanthropy: Assessing the Needs of the Native Philanthropic Sector (2005) (315 KB)
This report is the result of a convening of Native philanthropic leaders and identifies ways to support the Native philanthropic sector.

   
 

The Emerging Sector: Nonprofits in Indian Country (2004) (254 KB)
This paper was the first comprehensive study of nonprofit organizations that provide services to and for Native peoples.

   
 

Great Lakes Wisdom of the Giveaway Conference (2003) (2.2 MB)
The Great Lakes Wisdom of the Giveaway Conference was to organized to bring together tribes and foundations to share their experience, knowledge, and networks, the three-day conference was attended by approximately 40 participants who represented a variety of tribal programs and foundations, non-tribal foundations and local, state and federal government offices.

   
 

California Wisdom of the Giveaway Conference (2002) (242 KB)
The California Wisdom of the Giveaway Conference was organized to bring together tribes and foundations to share their experience, knowledge, and networks, the three-day conference was attended by approximately 60 participants who represented a variety of tribal programs and foundations, non-tribal foundations and local, state and federal government offices.

   
 

Tribal Giving: What are the Advantages and Disadvantages of Formalized
Philanthropy? (2001) (88 KB)
This publication provides general information regarding some of the issues involved with tribal philanthropic giving. It is presented with two components. The first component addresses tribes as the donor or grantmaker. The second component presents tribes as fundraisers or grant seekers.