Publications | IRS Section 7871

Charitable and Sovereign: Understanding Tribal 7871 Organizations


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.