Exceprt from Internal Revenue Code 26 § 7871

Indian Tribal Governments Treated as States for Certain Purposes.

(a) General Rule. An Indian tribal government shall be
treated as a State –

(1) for purposes of determining whether and in what amount any contribution of transfer to or for the use of such government (or a political subdivision thereof) is deductible under –

(A) section 170 (relating to income tax deduction for charitable, etc., contributions and gifts),
(B) sections 2055 and 2106(a)(2) (relating to estate tax deduction for transfers of public, charitable and
religious uses), or
(C) section 2522 (relating to gift tax deduction for
charitable and similar gifts);

(2) subject to subsection (b), for purposes of any exemption from, credit or refund of, or payment with respect to,
an excise tax imposed by–

(A) chapter 31 (relating to tax on special fuels),
(B) chapter 32 (relating to manufacturers excise taxes),
(C) subchapter B of chapter 33 (relating to communications excise tax), or
(D) subchapter D of chapter 36 (relating to tax on use of certain highway vehicles);

(3) for purposes of section 164 (relating to deduction for taxes);

(4) subject to subsection (c), for purposes of section 103 (relating to State and local bonds)

(5) for purposes of section511(a)(2)(B) (relating to the taxation of colleges and universities which are agencies of
instrumentalities of governments or their political subdivisions);

(6) for purposes of –

(A) section 105(e) (relating to accident and health plans),
(B) section 403 (b)(1)(A)(ii) (relating to the taxation of contributions of certain employers for employee
annuities), and
(C) section 454 (b)(2) (relating to discount obligations); and
(D) (Redesignated)

(7) for purposes of –

(A) chapter 41 (relating to tax on excess expenditures to influence legislation), and
(B) subchapter A of chapter 42 (relating to private foundations).