PART 305—TEMPORARY PROCEDURAL AND ADMINISTRATIVE TAX REGULATIONS UNDER THE INDIAN TRIBAL GOVERNMENTAL TAX STATUS ACT OF 1982 Authority: Sec. 7805 (68A Stat. 917, 26 U.S.C. 7805) Internal Revenue Code of 1954. Source: T.D. 7952, 49 FR 19303, May 7, 1984, unless otherwise noted. § 305.7701-1 Definition of Indian tribal government. (a) Definition. (b) Effective date. § 305.7871-1 Indian tribal governments treated as States for certain purposes. (a) In general. (1) Section 170 (relating to income tax deductions for charitable, etc., contributions and gifts), sections 2055 and 2106(a)(2) (relating to estate tax deductions for transfers of public, charitable, and religious uses), and section 2522 (relating to gift tax deductions for charitable and similar gifts), for purposes of determining whether and in what amount any contribution or transfer to or for the use of an Indian tribal government (or subdivision thereof) is deductible; (2) Section 164 (relating to deductions for taxes); (3) Section 511(a)(2)(B) (relating to the taxation of colleges and universities which are agencies or instrumentalities of governments or their political subdivisions); (4) Section 37(e)(9)(A) (relating to certain public retirement systems); (5) Section 41(c)(4) (defining “State” for purposes of credit for contributions to candidates for public offices); (6) Section 117(b)(2)(A) (relating to scholarships and fellowship grants); (7) Section 403(b)(1)(A)(ii) (relating to the taxation of contributions of certain employers for employee annuities); (8) Chapter 41 of the Code (relating to tax on excess expenditures to influence legislation); and (9) Subchapter A of chapter 42 of the Code (relating to private foundations). (b) Special rule for excise tax provisions. (1) Chapter 31 of the Code (relating to tax on special fuels); (2) Chapter 32 of the Code (relating to manufacturers excise taxes); (3) Subchapter B of chapter 33 of the Code (relating to communications excise tax); and (4) Subchapter D of chapter 36 of the Code (relating to tax on use of certain highway vehicles), if, in addition to satisfying all requirements applicable to a similar transaction involving a State (or political subdivision thereof) under the Code, the transaction involves the exercise of an essential governmental function of the Indian tribal government, as defined in paragraph (d) of this section. (c) Special rule for tax-exempt bonds. (1) An industrial development bond (as defined in section 103(b)(2)); (2) An obligation described in section 103(l)(1)(A) (relating to scholarship bonds); or (3) A mortgage subsidy bond (as defined in section 103A(b)(1), without regard to section 103A(b)(2)). (d) Essential governmental function. (1) Eligible for funding under 25 U.S.C. 13 and the regulations thereunder; (2) Eligible for grants or contracts under 25 U.S.C. 450 (f), (g), and (h) and the regulations thereunder; or (3) An essential governmental function under section 115 and the regulations thereunder when conducted by a State or political subdivision thereof. (e) Treatment of subdivisions of Indian tribal governments as political subdivisions. (f) Effective dates In general. (2) Specific effective dates. (i) Provisions relating to chapter 1 of the Internal Revenue Code of 1954 (other than section 103 and section 37(e)(9)(A)) shall apply to taxable years beginning after December 31, 1982, and before January 1, 1985; (ii) Provisions relating to section 37(e)(9)(A) shall apply to taxable years beginning after December 31, 1982, and before January 1, 1984; (iii) Provisions relating to section 103 shall apply to obligations issued after December 31, 1982, and before January 1, 1985; (iv) Provisions relating to chapter 11 of the Code shall apply to estates of decedents dying after December 31, 1982, and before January 1, 1985; (v) Provisions relating to chapter 12 of the Code shall apply to gifts made after December 31, 1982, and before January 1, 1985; and (vi) Provisions relating to taxes imposed by subtitle D of the Code shall take effect on January 1, 1983 and shall cease to apply at the close of December 31, 1984.