Resources
The tribalfinance.org database aggregates a variety of primary and secondary information resources valuable to tribal finance marketplace participants.- Bibliography
- Legislative history and tax code
- Published research & guides on tribal finance
- Tribal finance organizations and agencies
- Project publications
Bibliographies
- TFIC Tribal Finance Bibliography
- Lending and Investing in Indian Country: A Bibliography
- CDFI Fund, Department of the Treasury, 2001
Legislative history and tax code
Tribal Tax Status Act
The goal of the Indian Tribal Government Tax Status Act of 1983 (Public Law 97-473, 96 Stat. 2605 Sec. 202) was to treat tribal governments like state and local governments for purposes of issuing tax-exempt debt. Unfortunately, the law in practice failed to fully achieve this goal and in fact substantially limits the ability of tribes to raise debt for economic development activities. Rob Williams has written the definitive article on the early history of the law.
- Robert Williams, Steps in the Long Road to Self-Sufficiency for Indian Nations:The Indian Tribal Governmental Tax Status Act of 1982, 22 Harv Jnl Legislation 335 (1985).
The law began as Senate as S.1298 sponsored by Senator Wallup (R-WY) (see legislative history) but its more equitable provisions were reigned in by the conference committee (see House Conference Report No. 97-984). Specifically, the committee imposed an additional requirement that tribal tax-free bond proceeds could only be used for “essential governmental functions,” a restriction not applicable to state and municipal bonds. The damage to tribal economic prospects was further compounded when the act was amended in 1987 (see House Report 100-391) to clarify that tribes can only issue tax free bonds for projects “customarily” financed by states and local governments, such as, schools, roads, and government buildings (see House Conference Report No. 100-495 accompanying the Omnibus Budget Reconciliation Act of 1987).
Tax Code: 26 USC Sec. 7871
The provisions in the Internal Revenue Code that specifically establish how tribes are to be treated for the purposes of taxation are found at 26 USC Sec. 7871. (The most current version is maintained by the Government Printing Office as the Electronic Code of Federal Regulations).
Published research & guides on tribal finance
 | The Report of the Native American Lending Study Community Development Financial Institutions Fund, U.S. Department of the Treasury, November 2001 |
| Tribal CFO Tool Kit - Moss Adams LLP | |
| Tribal Finance Quarterly (2003-2006) | |
| An Introduction to Indian Tribal Finance Orrick, Herrington Sutcliffe, 2005 | |
| Advisory Committee on Tax Exempt and Government Entities (ACT): Report of Recommendations Department of Treasury, June 7, 2006 | |
| Report Nos. 1-5 of the IRS Advisory Committee on Tax Exempt & Government Entities (ACT) (2002-2006) | |
| Tribal Advice and Guidance Policy Raymond Ettcity, Project Leader, Advisory Committee on Tax Exempt and Government Entities (ACT), June 9, 2004 | |
| Native American Lending Study: Equity Investment Roundtable and Research Report Community Development Financial Institutions Fund, Department of Treasury, January 2001 | |
| Native American Lending Study Community Development Financial Institutions Fund, Department of Treasury, December 2000 |
Tribal finance organizations
- Federal agencies and tribal economic development
- Investment banks, bond and tax counsel, ratings agencies
- Tribal and Native American organizations and advocacy centers
- Academic organizations and research centers
Federal agencies and tribal economic development
 | Census Bureau, American Indian & Alaska Native Populations |
 | Internal Revenue Service |
| Tax Information for Indian Tribal Governments | |
| Tax Information for Issuers of tax exempt bonds | |
| FY 2006 Work Plan: Office of Indian Tribal Governments Tax Exempt Government Entities Division, Internal Revenue Service, Department of Treasury, October 2005 through September 2006 | |
 | Department of the Interior |
| Office of Self Governance | |
| Office of the Special Trustee for American Indians | |
 | Bureau of Indian Affairs |
 | Office of Native American Affairs Small Business Administration |
 | Federal Communications Commission Tribal Homepage |
| FCC Tribal Initiatives - SBA Internet Resources for Indian Country SBA-funding for telecommunications entrepreneurship in Indian Country | |
 | Rural and Community Development Department of Agriculture |
| Rural Development State and Local Offices (USDA Service Centers) |
Tribal and Native American organizations and advocacy centers
These links are provided for informational purposes only.
 | Tribalfinance.org |
 | National Congress of American Indians |
 | Native American Finance Officers Association (NAFOA) |
 | National Intertribal Tax Alliance |
