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Insights into the definitions of competent and non-competent Indians and how these definitions affect the taxation of certain types of income.

The IRS office of Tax Exempt Bonds (TEB) provides an overview description of Private Letter Rulings.

ITG has worked with tribal governments to identify and streamline ways of assisting tribal members with Earned Income Tax Credit (EITC) problems.

Insights into the employment tax credits (Indian Employment, Work Opportunity, Welfare-to-Work, and Empowerment Zone Employment) available to those doing business with or employing Native Americans, and special depreciation rules for qualified property used on reservations.

Find out about distributions; the different types and their tax implications; definitions of Indian Country and reservations; what is meant by competent and non-competent; and requirements to withhold on per capita distributions from gaming proceeds, as well as, withholding of gambling winnings to nonresident aliens.

Tax Exempt and Governments Entities Division administrative guidance to their examiners regarding internal operations.

Review tax laws for employee benefit plans and tax-exempt organizations such as nonprofit charities and governmental entities.

Find tax information for federal, state and local governments, tribal governments and the tax exempt bond community.

Tax-exempt organizations, including governmental colleges and universities, may be subject to a tax on unrelated business income (UBI).

Here in Tax-Exempt and Government Entities (TE/GE), we protect the public interest by applying the tax law with integrity and fairness to all.