A7.

In the following three situations,

no part of the amount paid is treated as interest for federal tax purposes:
The total amount paid will not exceed $3,000;
All of the payments will be made on
or before November 13, 2002; or
The total amount paid will not exceed $250,000, and all of the payments will be made on or before May
13, 2003.
In all other cases, there is a possibility
that a portion of each payment will be
treated as interest for federal tax purposes.
Sections 483 and 1274 of the Internal Revenue Code determine whether a portion of
a payment is treated as interest and, if so,
the amount of interest allocable to a payment. In some cases, even a quota holder
that uses the cash receipts and disbursements method of accounting may have to
include this interest in income prior to receipt of any payment (for example, if the
total payments exceed $250,000 and the
cash method election under 1274A is unavailable). Except in the three situations described above, therefore, you should consult
your tax advisor to determine whether any
portion of the amount to be received is
treated as interest for federal tax purposes
and, if so, when the interest is includible
in income.
Q8. For an individual quota holder,
does gain or loss resulting from the exchange of a quota qualify for farm income
averaging?
A8. No. A peanut quota is considered
an interest in land, and farm income averaging is not available for gain or loss arising from the sale or other disposition of
land.
Q9. Are the payments under the Act
subject to information reporting?
A9. Yes. Because a peanut quota is
considered an interest in land, the total
amount to be received under a contract generally will be reported by USDA on Form
1099S for 2002 if the amount is $600 or
more. In addition, any portion of a payment treated as interest for federal tax purposes in an amount of $600 or more
generally will be reported by USDA on
Form 1099INT for the year in which the
payment is made.
Q10. Is the buyout of the peanut quotas under the Act an involuntary conversion of the quotas?

October 21, 2002

26 CFR 601.201: Rulings and determination

letters.
(Also Part I, Sections 103(c), 105(e), 117(b)(2)(A), 164,
170, 403(b)(1)(A)(ii), 454(b)(2), 511(a)(2)(B), 2055,
2106(a)(2), 2522, 4041(g), 4216, 4253(i), 4483(a),
4911, 4940(c), 4941(d), 4942(f), 4945(f), 4946(c).)

Rev. Proc. 200264

SECTION 1. GENERAL
.01 PURPOSE The purpose of this revenue procedure is to provide a modified and
supplemented list of Indian tribal governments that are to be treated similarly to
states for specified purposes under the Internal Revenue Code.
.02 CHANGES One tribe was added to
the list of Indian tribal governments published in Rev. Rul. 200115. In addition,
there were several tribal name changes.
.03 BACKGROUND The Indian Tribal
Governmental Tax Status Act of 1982 (Title
II of Pub. L. No. 97473, 19831 C.B. 510,
511, as amended by Pub. L. No. 9821,
19832 C.B. 309, 315) added certain provisions to the Code that pertain to the status of Indian tribal governments. Section
7871(a) of the Internal Revenue Code and
Section 305.78711 of the Income Tax
Regulations provide that Indian tribal governments (or subdivisions thereof) will be
treated as states for certain enumerated federal tax purposes. For example, charitable
contributions to or for the use of a tribal
government may be deductible under the
federal income, gift, and estate tax laws; a
tribal government is entitled to exemption from certain excise taxes; taxes imposed by a tribe may be deductible; and
public activity bonds may be tax exempt

717

obligations. Section 1065 of the Tax Reform Act of 1984, 19843 (Vol. 1) C.B.
556, made permanent the rules treating Indian tribal governments (or subdivisions
thereof) as states (or political subdivisions
thereof).
.04 DEFINITIONS The term Indian
tribal government is defined under section 7701(a)(40) of the Code, as amended,
to mean the governing body of any tribe,
band, community, village or group of Indians, or (if applicable) Alaska Natives that
is determined by the Secretary of Treasury, after consultation with the Secretary
of the Interior, to exercise governmental
functions. Section 7871(d) of the Code
states that, for purposes of section 7871(a),
a subdivision of an Indian tribal government shall be treated as a political subdivision of a state if (and only if) the
Secretary of the Treasury determines (after consultation with the Secretary of the
Interior) that such subdivision has been delegated the right to exercise one or more of
the substantial governmental functions of
the Indian tribal government.
SECTION 2. APPLICATION
.01 QUALIFICATIONS The following modified and supplemented list of Indian tribal entities, including Indian tribes,
bands, communities, villages, and groups
of Indians, as well as Alaska Natives, represents Indian tribal governments and is
subject to these qualifications:
(1) The list does not include Indian tribal
subdivisions because the determination of
which entities qualify as subdivisions is discussed in Rev. Proc. 8436, 19841 C.B.
510, as modified by Rev. Proc. 8617,
19861 C.B. 550.
(2) Temporary Regulation section
305.77011(a) defines governmental functions for purposes of defining an Indian
tribal government or political subdivision
thereof. Tribal entities not appearing on this
list may apply for a ruling on whether they
qualify pursuant to all applicable procedural rules set forth in the Statement of Procedural Rules (26 CFR Part 601), and
guidelines set forth in Rev. Proc. 8437,
19841 C.B. 513, as modified by Rev. Proc.
8617, 19861 C.B. 550, and Rev. Proc.
20011, 20011 C.B. 1.
(3) Inclusion on a published list does not
necessarily establish that a tribe qualifies
for a particular tax benefit. For example,
when a tribal entity seeks exemption from

200242 I.R.B.

excise taxes, the entity must be able to demonstrate that the underlying transaction involves the exercise of an essential
governmental function of the Indian tribal
government.

Big Valley Band of Pomo Indians of the

Big Valley Rancheria, California
Blackfeet Tribe of the Blackfeet Indian
Reservation of Montana
Blue Lake Rancheria, California

SECTION 3. LIST
.01 INDIAN TRIBAL ENTITIES THAT
EXERCISE GOVERNMENTAL FUNCTIONS FOR PURPOSES OF TITLE II
PUB. L. NO. 97473.
Absentee-Shawnee Tribe of Indians of
Oklahoma
Agua Caliente Band of Cahuilla Indians
of the Agua Caliente Indian
Reservation, California
Ak Chin Indian Community of the
Maricopa (Ak Chin) Indian
Reservation, Arizona
Alabama-Coushatta Tribes of Texas
Alabama-Quassarte Tribal Town,
Oklahoma
Alturas Indian Rancheria, California
Apache Tribe of Oklahoma
Arapahoe Tribe of the Wind River
Reservation, Wyoming
Aroostook Band of Micmac Indians of
Maine
Assiniboine and Sioux Tribes of the Fort
Peck Indian Reservation, Montana
Augustine Band of Cahuilla Mission
Indians of the Augustine Reservation,
California
Bad River Band of the Lake Superior
Tribe of Chippewa Indians of the Bad
River Reservation, Wisconsin
Bay Mills Indian Community, Michigan
(previously listed as the Bay Mills
Indian Community of the Sault Ste.
Marie Band of Chippewa Indians,
Bay Mills Reservation, Michigan)
Bear River Band of the Rohnerville
Rancheria, California
Berry Creek Rancheria of Maidu Indians
of California
Big Lagoon Rancheria, California
Big Pine Band of Owens Valley
Paiute Shoshone Indians of the Big Pine
Reservation, California
Big Sandy Rancheria of Mono Indians
of California

200242 I.R.B.

Chickasaw Nation, Oklahoma

Chicken Ranch Rancheria of Me-Wuk
Indians of California
Chippewa-Cree Indians of the Rocky Boys
Reservation, Montana

Bridgeport Paiute Indian Colony of

California

Chitimacha Tribe of Louisiana

Buena Vista Rancheria of Me-Wuk

Indians of California

Citizen Potawatomi Nation, Oklahoma

Burns Paiute Tribe of the Burns Paiute

Indian Colony of Oregon
Cabazon Band of Cahuilla Mission
Indians of the Cabazon Reservation,
California
Cachil DeHe Band of Wintun Indians of
the Colusa Indian Community of the
Colusa Rancheria, California

Choctaw Nation of Oklahoma

Cloverdale Rancheria of Pomo Indians of
California
Cocopah Tribe of Arizona
Coeur DAlene Tribe of the Coeur DAlene
Reservation, Idaho
Cold Springs Rancheria of Mono Indians
of California

Caddo Indian Tribe of Oklahoma

Colorado River Indian Tribes of the

Colorado River Indian Reservation,
Arizona and California

Cahto Indian Tribe of the Laytonville

Rancheria, California

Comanche Nation, Oklahoma (formerly the

Comanche Indian Tribe)

Cahuilla Band of Mission Indians of the

Cahuilla Reservation, California

Confederated Salish & Kootenai Tribes of

the Flathead Reservation, Montana

California Valley Miwok Tribe,

California (formerly the Sheep Ranch
Rancheria of Me-Wuk Indians
of California)

Confederated Tribes of the Chehalis

Reservation, Washington

Campo Band of Diegueno Mission

Indians of the Campo Indian
Reservation, California

Confederated Tribes of the Coos, Lower

Umpqua and Siuslaw Indians of Oregon

Capitan Grande Band of Diegueno

Mission Indians of California
Barona Group of Capitan Grande Band
of Mission Indians of the Barona
Reservation, California
Viejas (Baron Long) Group of Capitan
Grande Band of Mission Indians of the
Viejas Reservation, California
Catawba Indian Nation (aka Catawba Tribe
of South Carolina)
Cayuga Nation of New York
Cedarville Rancheria, California
Chemehuevi Indian Tribe of the
Chemehuevi Reservation, California
Cher-Ae Heights Indian Community of the
Trinidad Rancheria, California

Confederated Tribes of the Colville

Reservation, Washington

Confederated Tribes of the Goshute

Reservation, Nevada and Utah
Confederated Tribes of the Grand Ronde
Community of Oregon
Confederated Tribes of the Siletz
Reservation, Oregon
Confederated Tribes of the Umatilla
Reservation, Oregon
Confederated Tribes of the Warm Springs
Reservation of Oregon
Confederated Tribes and Bands of the
Yakama Nation, Washington, (formerly
the Confederated Tribes and Bands of the
Yakama Indian Nation of the Yakama
Reservation)
Coquille Tribe of Oregon

Cherokee Nation, Oklahoma

Cortina Indian Rancheria of Wintun

Indians of California

Cheyenne-Arapaho Tribes of Oklahoma

Coushatta Tribe of Louisiana

Cheyenne River Sioux Tribe of the

Cheyenne River Reservation,
South Dakota

Cow Creek Band of Umpqua Indians of

Oregon

718

Cowlitz Indian Tribe, Washington

October 21, 2002

Coyote Valley Band of Pomo Indians of

California

Gila River Indian Community of the Gila

River Indian Reservation, Arizona

Kalispel Indian Community of the

Kalispel Reservation, Washington

Crow Tribe of Montana

Grand Traverse Band of Ottawa and

Chippewa Indians, Michigan (previously
listed as the Grand Traverse Band of
Ottawa & Chippewa Indians of
Michigan)

Karuk Tribe of California

Graton Rancheria, California

Keweenaw Bay Indian Community,

Michigan (previously listed as the
Keweenaw Bay Indian Community of
LAnse and Ontonagon Bands of
Chippewa Indians of the LAnse
Reservation, Michigan)

Crow Creek Sioux Tribe of the Crow Creek

Reservation, South Dakota
Cuyapaipe Community of Diegueno
Mission Indians of the Cuyapaipe
Reservation, California
Death Valley Timbi-Sha Shoshone Band of
California
Delaware Nation, Oklahoma (formerly the
Delaware Tribe of Western Oklahoma)
Delaware Tribe of Indians, Oklahoma

Greenville Rancheria of Maidu Indians of

California
Grindstone Indian Rancheria of WintunWailaki Indians of California
Guidiville Rancheria of California

Duckwater Shoshone Tribe of the

Duckwater Reservation, Nevada

Hannahville Indian Community,

Michigan (previously listed as the
Hannahville Indian Community of
Wisconsin Potawatomi Indians of
Michigan)

Eastern Band of Cherokee Indians of North

Carolina

Havasupai Tribe of the Havasupai

Reservation, Arizona

Eastern Shawnee Tribe of Oklahoma

Ho-Chunk Nation of Wisconsin (formerly

the Wisconsin Winnebago Tribe)

Dry Creek Rancheria of Pomo Indians of

California

Elem Indian Colony of Pomo Indians of the

Sulphur Bank Rancheria, California
Elk Valley Rancheria, California
Ely Shoshone Tribe of Nevada
Enterprise Rancheria of Maidu Indians of
California
Flandreau Santee Sioux Tribe of South
Dakota
Forest County Potawatomi Community,
Wisconsin (previously listed as the
Forest County Potawatomi Community of
Wisconsin Potawatomi Indians,
Wisconsin)
Fort Belknap Indian Community of the Fort
Belknap Reservation of Montana
Fort Bidwell Indian Community of the Fort
Bidwell Reservation of California
Fort Independence Indian Community of
Paiute Indians of the Fort Independence
Reservation, California
Fort McDermitt Paiute and Shoshone Tribes
of the Fort McDermitt Indian
Reservation, Nevada and Oregon
Fort McDowell Yavapai Nation, Arizona
(formerly the Fort McDowell MohaveApache Community of the Fort
McDowell Indian Reservation)
Fort Mojave Indian Tribe of Arizona,
California and Nevada
Fort Sill Apache Tribe of Oklahoma

October 21, 2002

Hoh Indian Tribe of the Hoh Indian

Reservation, Washington
Hoopa Valley Tribe, California
Hopi Tribe of Arizona
Hopland Band of Pomo Indians of the
Hopland Rancheria, California
Houlton Band of Maliseet Indians of Maine
Hualapai Indian Tribe of the Hualapai
Indian Reservation, Arizona
Huron Potawatomi, Inc., Michigan
Inaja Band of Diegueno Mission Indians of
the Inaja and Cosmit Reservation,
California
Ione Band of Miwok Indians of
California
Iowa Tribe of Kansas and Nebraska
Iowa Tribe of Oklahoma
Jackson Rancheria of Me-Wuk Indians of
California
Jamestown SKlallam Tribe of
Washington
Jamul Indian Village of California
Jena Band of Choctaw Indians, Louisiana
Jicarilla Apache Nation, New Mexico
(formerly the Jicarilla Apache Tribe of the
Jicarilla Apache Indian Reservation)
Kaibab Band of Paiute Indians of the
Kaibab Indian Reservation, Arizona

719

Kashia Band of Pomo Indians of the

Stewarts Point Rancheria, California
Kaw Nation, Oklahoma

Kialegee Tribal Town, Oklahoma

Kickapoo Tribe of Indians of the
Kickapoo Reservation in Kansas
Kickapoo Tribe of Oklahoma
Kickapoo Traditional Tribe of Texas
Kiowa Indian Tribe of Oklahoma
Klamath Indian Tribe of Oregon
Kootenai Tribe of Idaho
La Jolla Band of Luiseno Mission
Indians of the La Jolla Reservation,
California
La Posta Band of Diegueno Mission
Indians of the La Posta Indian
Reservation, California
Lac Courte Oreilles Band of Lake
Superior Chippewa Indians of
Wisconsin (previously listed as the Lac
Courte Oreilles Band of Lake Superior
Chippewa Indians of the Lac Courte
Oreilles Reservation of Wisconsin)
Lac du Flambeau Band of Lake Superior
Chippewa Indians of the Lac du
Flambeau Reservation of Wisconsin
Lac Vieux Desert Band of Lake Superior
Chippewa Indians, Michigan (previously
listed as the Lac Vieux Desert Band of
Lake Superior Chippewa Indians of
Michigan)
Las Vegas Tribe of Paiute Indians of the Las
Vegas Indian Colony, Nevada
Little River Band of Ottawa Indians,
Michigan (previously listed as the Little
River Band of Ottawa Indians of
Michigan)
Little Traverse Bay Bands of Odawa
Indians, Michigan (previously listed as the
Little Traverse Bay Bands of Odawa
Indians of Michigan)

200242 I.R.B.

Los Coyotes Band of Cahuilla Mission

Indians of the Los Coyotes Reservation,
California

Moapa Band of Paiute Indians of the Moapa

River Indian Reservation, Nevada

Lovelock Paiute Tribe of the Lovelock

Indian Colony, Nevada

Mohegan Indian Tribe of Connecticut

Pala Band of Luiseno Mission Indians of

the Pala Reservation, California

Mooretown Rancheria of Maidu Indians of

California

Pascua Yaqui Tribe of Arizona

Lower Brule Sioux Tribe of the Lower

Brule Reservation, South Dakota
Lower Elwha Tribal Community of the
Lower Elwha Reservation, Washington
Lower Lake Rancheria, California
Lower Sioux Indian Community in the State
of Minnesota (previously listed as the
Lower Sioux Indian Community of
Minnesota Mdewakanton Sioux Indians
of the Lower Sioux Reservation in
Minnesota)
Lummi Tribe of the Lummi Reservation,
Washington
Lytton Rancheria of California
Makah Indian Tribe of the Makah Indian
Reservation, Washington
Manchester Band of Pomo Indians of the
Manchester-Point Arena Rancheria,
California
Manzanita Band of Diegueno Mission
Indians of the Manzanita Reservation,
California

Modoc Tribe of Oklahoma

Morongo Band of Cahuilla Mission

Indians of the Morongo Reservation,
California
Muckleshoot Indian Tribe of the
Muckleshoot Reservation, Washington
Muscogee (Creek) Nation, Oklahoma
Narragansett Indian Tribe of
Rhode Island
Navajo Nation, Arizona, New Mexico and
Utah

Northfork Rancheria of Mono Indians of

California
Northwestern Band of Shoshoni Nation of
Utah (Washakie)

Oneida Nation of New York

Oneida Tribe of Indians of Wisconsin
(previously listed as the Oneida Tribe of
Wisconsin)

Mescalero Apache Tribe of the Mescalero

Reservation, New Mexico

Ottawa Tribe of Oklahoma

Mississippi Band of Choctaw Indians,

Mississippi

200242 I.R.B.

Penobscot Tribe of Maine

Pinoleville Rancheria of Pomo Indians of

California

Northern Cheyenne Tribe of the Northern

Cheyenne Indian Reservation, Montana

Onondaga Nation of New York

Minnesota Chippewa Tribe, Minnesota (Six

component reservations: Bois Forte Band
(Nett Lake); Fond du Lac Band; Grand
Portage Band; Leech Lake Band; Mille
Lacs Band; White Earth Band)

Pechanga Band of Luiseno Mission

Indians of the Pechanga Reservation,
California

Nooksack Indian Tribe of Washington

Mesa Grande Band of Diegueno Mission

Indians of the Mesa Grande
Reservation, California

Middletown Rancheria of Pomo Indians of

California

Pawnee Nation of Oklahoma

Picayune Rancheria of Chukchansi

Indians of California

Omaha Tribe of Nebraska

Miccosukee Tribe of Indians of Florida

Pauma Band of Luiseno Mission Indians of

the Pauma and Yuima Reservation,
California

Peoria Tribe of Indians of Oklahoma

Match-e-be-nash-she-wish Band of
Pottawatomi Indians of Michigan

Miami Tribe of Oklahoma

Passamaquoddy Tribe of Maine

Nisqually Indian Tribe of the Nisqually

Reservation, Washington

Oglala Sioux Tribe of the Pine Ridge

Reservation, South Dakota

Menominee Indian Tribe of Wisconsin

Paskenta Band of Nomlaki Indians of

California

Nez Perce Tribe of Idaho

Mashantucket Pequot Tribe of

Connecticut

Mechoopda Indian Tribe of Chico

Rancheria, California

Paiute-Shoshone Indians of the Lone Pine

Community of the Lone Pine
Reservation, California

Osage Tribe, Oklahoma

Otoe-Missouria Tribe of Indians,
Oklahoma
Paiute Indian Tribe of Utah (Cedar City
Band of Paiutes, Kanosh Band of Paiutes,
Koosharem Band of Paiutes, Indian Peaks
Band of Paiutes, and Shivwits Band of
Paiutes)
Paiute-Shoshone Indians of the Bishop
Community of the Bishop Colony,
California
Paiute-Shoshone Tribe of the Fallon
Reservation and Colony, Nevada

720

Pit River Tribe, California (includes Big

Bend, Lookout, Montgomery Creek &
Roaring Creek Rancherias & XL Ranch)
Poarch Band of Creek Indians of Alabama
Pokagon Band of Potawatomi Indians,
Michigan and Indiana (previously listed
as the Pokagon Band of Potawatomi
Indians of Michigan)
Ponca Tribe of Indians of Oklahoma
Ponca Tribe of Nebraska
Port Gamble Indian Community of the Port
Gamble Reservation, Washington
Potter Valley Rancheria of Pomo Indians of
California
Prairie Band of Potawatomi Nation,
Kansas (formerly the Prairie Band of
Potawatomi Indians)
Prairie Island Indian Community in the
State of Minnesota (previously listed as
the Prairie Island Indian Community of
Minnesota Mdewakanton Sioux Indians
of the Prairie Island Reservation,
Minnesota)
Pueblo of Acoma, New Mexico
Pueblo of Cochiti, New Mexico
Pueblo of Isleta, New Mexico
Pueblo of Jemez, New Mexico
Pueblo of Laguna, New Mexico

October 21, 2002

Pueblo of Nambe, New Mexico

Pueblo of Picuris, New Mexico
Pueblo of Pojoaque, New Mexico
Pueblo of San Felipe, New Mexico
Pueblo of San Juan, New Mexico
Pueblo of San Ildefonso, New Mexico
Pueblo of Sandia, New Mexico

Round Valley Indian Tribes of the Round

Valley Reservation, California (formerly
the Covelo Indian Community)
Rumsey Indian Rancheria of Wintun
Indians of California
Sac and Fox Tribe of the Mississippi in
Iowa

Pueblo of Santa Ana, New Mexico

Sac and Fox Nation of Missouri in

Kansas and Nebraska

Pueblo of Santa Clara, New Mexico

Sac and Fox Nation, Oklahoma

Pueblo of Santo Domingo, New Mexico

Saginaw Chippewa Indian Tribe of

Michigan (previously listed as the
Saginaw Chippewa Indian Tribe of
Michigan, Isabella Reservation)

Pueblo of Taos, New Mexico

Pueblo of Tesuque, New Mexico

Seminole Nation of Oklahoma

Seminole Tribe of Florida, Dania, Big
Cypress, Brighton, Hollywood and Tampa
Reservations
Seneca Nation of New York
Seneca-Cayuga Tribe of Oklahoma
Shakopee Mdewakanton Sioux
Community of Minnesota (previously
listed as the Shakopee Mdewakanton
Sioux Community of Minnesota (Prior
Lake))
Shawnee Tribe, Oklahoma
Sherwood Valley Rancheria of Pomo
Indians of California

Puyallup Tribe of the Puyallup

Reservation, Washington

St. Croix Chippewa Indians of Wisconsin

(previously listed as the St. Croix
Chippewa Indians of Wisconsin, St. Croix
Reservation)

Shingle Springs Band of Miwok Indians,

Shingle Springs Rancheria (Verona Tract),
California

Pyramid Lake Paiute Tribe of the

Pyramid Lake Reservation, Nevada

St. Regis Band of Mohawk Indians of New

York

Shoalwater Bay Tribe of the Shoalwater

Bay Indian Reservation, Washington

Quapaw Tribe of Indians, Oklahoma

Salt River Pima-Maricopa Indian

Community of the Salt River
Reservation, Arizona

Shoshone Tribe of the Wind River

Reservation, Wyoming

Pueblo of Zia, New Mexico

Quartz Valley Indian Community of the

Quartz Valley Reservation of California
Quechan Tribe of the Fort Yuma Indian
Reservation, California and Arizona
Quileute Tribe of the Quileute
Reservation, Washington
Quinault Tribe of the Quinault
Reservation, Washington
Ramona Band or Village of Cahuilla
Mission Indians of California
Red Cliff Band of Lake Superior Chippewa
Indians of Wisconsin
Red Lake Band of Chippewa Indians,
Minnesota (previously listed as the Red
Lake Band of Chippewa Indians of the
Red Lake Reservation, Minnesota)
Redding Rancheria, California
Redwood Valley Rancheria of Pomo
Indians of California

Samish Indian Tribe, Washington

Shoshone-Bannock Tribes of the Fort Hall

Reservation of Idaho

San Carlos Apache Tribe of the

San Carlos Reservation, Arizona

Shoshone-Paiute Tribes of the Duck

Valley Reservation, Nevada

San Juan Southern Paiute Tribe of

Arizona

Sisseton-Wahpeton Sioux Tribe of the Lake

Traverse Reservation, South Dakota

San Manuel Band of Serrano Mission

Indians of the San Manuel Reservation,
California

Skokomish Indian Tribe of the

Skokomish Reservation, Washington

San Pasqual Band of Diegueno Mission

Indians of California
Santa Rosa Indian Community of the Santa
Rosa Rancheria, California
Santa Rosa Band of Cahuilla Mission
Indians of the Santa Rosa Reservation,
California
Santa Ynez Band of Chumash Mission
Indians of the Santa Ynez Reservation,
California

Skull Valley Band of Goshute Indians of

Utah
Smith River Rancheria, California
Snoqualmie Tribe, Washington
Soboba Band of Luiseno Indians,
California (formerly the Soboba Band of
Luiseno Mission Indians of the Soboba
Reservation)

Santa Ysabel Band of Diegueno Mission

Indians of the Santa Ysabel
Reservation, California

Sokaogon Chippewa Community,

Wisconsin (previously listed as the
Sokaogon Chippewa Community of the
Mole Lake Band of Chippewa Indians,
Wisconsin)

Santee Sioux Tribe of the Santee

Reservation of Nebraska

Southern Ute Indian Tribe of the

Southern Ute Reservation, Colorado

Sauk-Suiattle Indian Tribe of Washington

Spirit Lake Tribe, North Dakota

Robinson Rancheria of Pomo Indians of

California

Sault Ste. Marie Tribe of Chippewa

Indians of Michigan

Spokane Tribe of the Spokane

Reservation, Washington

Rosebud Sioux Tribe of the Rosebud

Indian Reservation, South Dakota

Scotts Valley Band of Pomo Indians of

California

Squaxin Island Tribe of the Squaxin

Island Reservation, Washington

Reno-Sparks Indian Colony, Nevada

Resighini Rancheria, California (formerly
the Coast Indian Community of Yurok
Indians of the Resighini Rancheria)
Rincon Band of Luiseno Mission Indians
of the Rincon Reservation, California

October 21, 2002

721

200242 I.R.B.

Standing Rock Sioux Tribe of North and

South Dakota
Stockbridge Munsee Community,
Wisconsin (previously listed as the
Stockbridge-Munsee Community of
Mohican Indians of Wisconsin)
Stillaguamish Tribe of Washington
Summit Lake Paiute Tribe of Nevada
Suquamish Indian Tribe of the Port
Madison Reservation, Washington
Susanville Indian Rancheria, California
Swinomish Indians of the Swinomish
Reservation, Washington

United Keetoowah Band of Cherokee

Indians in Oklahoma (previously listed as
the United Keetoowah Band of
Cherokee Indians of Oklahoma)

Agdaagux Tribe of King Cove

Upper Lake Band of Pomo Indians of

Upper Lake Rancheria of California

Akiak Native Community

Upper Sioux Community, Minnesota (previously listed as the Upper Sioux

Indian Community of the Upper Sioux
Reservation, Minnesota)

Alakanuk, Village of Alakanuk

Upper Skagit Indian Tribe of Washington

Algaaciq Native Village of Algaaciq

(St. Marys)

Ute Indian Tribe of the Uintah and Ouray

Reservation, Utah

Akhiok, Native Village of Akhiok

Akiachak Native Community
Akutan, Native Village of Akutan
Alatna Village
Aleknagik, Native Village of Aleknagik

Allakaket Village
Ambler, Native Village of Ambler

Sycuan Band of Diegueno Mission

Indians of California

Ute Mountain Tribe of the Ute Mountain

Reservation, Colorado, New Mexico and
Utah

Table Bluff ReservationWiyot Tribe,

California

Utu Utu Gwaitu Paiute Tribe of the

Benton Paiute Reservation, California

Angoon Community Association

Table Mountain Rancheria of California

Walker River Paiute Tribe of the Walker

River Reservation, Nevada

Anvik Village

Te-Moak Tribes of Western Shoshone

Indians of Nevada (Four constituent
bands: Battle Mountain Band; Elko Band;
South Fork Band; and Wells Colony
Band)
Thlopthlocco Tribal Town, Oklahoma
Three Affiliated Tribes of the Fort
Berthold Reservation, North Dakota
Tohono Oodham Nation of Arizona
Tonawanda Band of Seneca Indians of
New York
Tonkawa Tribe of Indians of Oklahoma
Tonto Apache Tribe of Arizona

Anaktuvuk Pass, Village of Anaktuvuk Pass

Andreafski, Yupiit of Andreafski
Aniak, Village of Aniak

Wampanoag Tribe of Gay Head

(Aquinnah) of Massachusetts

Arctic Village (See Venetie, Native

Village of Venetie Tribal Government)

Washoe Tribe of Nevada & California

(Carson Colony, Dresslerville Colony,
Woodfords Community, Stewart
Community, & Washoe Ranches)

Asacarsarmiut Tribe (formerly the

Native Village of Mountain Village)

White Mountain Apache Tribe of the Fort

Apache Reservation, Arizona

Atqasuk Village (Atkasook)

Wichita and Affiliated Tribes (Wichita,

Keechi, Waco & Tawakonie), Oklahoma
Winnebago Tribe of Nebraska
Winnemucca Indian Colony of Nevada

Atka, Native Village of Atka

Atmautluak, Village of Atmautluak
Barrow, Native Village of Barrow Inupiat
Traditional Government
Beaver Village
Belkofski, Native Village of Belkofski

Wyandotte Tribe of Oklahoma

Bill Moores Slough, Village of Bill

Moores Slough

Yankton Sioux Tribe of South Dakota

Birch Creek Tribe

Tulalip Tribes of the Tulalip Reservation,

Washington

Yavapai-Apache Nation of the Camp

Verde Indian Reservation, Arizona

Brevig Mission, Native Village of Brevig

Mission

Tule River Indian Tribe of the Tule River

Reservation, California

Yavapai-Prescott Tribe of the Yavapai

Reservation, Arizona

Buckland, Native Village of Buckland

Tunica-Biloxi Indian Tribe of Louisiana

Yerington Paiute Tribe of the Yerington

Colony and Campbell Ranch, Nevada

Torres-Martinez Band of Cahuilla

Mission Indians of California

Tuolumne Band of Me-Wuk Indians of the

Tuolumne Rancheria of California
Turtle Mountain Band of Chippewa
Indians of North Dakota
Tuscarora Nation of New York
Twenty-Nine Palms Band of Mission
Indians of California (previously listed as
the Twenty-Nine Palms Band of Luiseno
Mission Indians of California)
United Auburn Indian Community of the
Auburn Rancheria of California

200242 I.R.B.

Yomba Shoshone Tribe of the Yomba

Reservation, Nevada
Ysleta Del Sur Pueblo of Texas
Yurok Tribe of the Yurok Reservation,
California
Zuni tribe of the Zuni Reservation,
New Mexico
ALASKA NATIVE ENTITIES
Afognak, Village of Afognak

722

Cantwell, Native Village of Cantwell

Chanega, Native Village of Chanega
(aka Chenega)
Chalkyitsik Village
Cheesh-Na Tribe (formerly the Native
Village of Chistochina)
Chefornak, Village of Chefornak
Chevak Native Village
Chickaloon Native Village
Chignik, Native Village of Chignik
Chignik Lagoon, Native Village of Chignik
Lagoon

October 21, 2002

Chignik Lake Village

Healy Lake Village

Chilkat Indian Village (Klukwan)

Holy Cross Village

Kwinhagak, Native Village of

Kwinhagak (aka Quinhagak)

Chilkoot Indian Association (Haines)

Hoonah Indian Association

Larsen Bay, Native Village of Larsen Bay

Chinik Eskimo Community (Golovin)

Hooper Bay, Native Village of Hooper Bay

Levelock Village

Chitina, Native Village of Chitina

Hughes Village

Lesnoi Village (aka Woody Island)

Chuathbaluk, Native Village of

Chuathbaluk (Russian Mission,
Kuskokwim)

Huslia Village

Lime Village

Hydaburg Cooperative Association

Lower Kalskag, Village of Lower

Kalskag

Chuloonawick Native Village

Circle Native Community
Clarks Point, Village of Clarks Point
(previously listed as the Village of Clarks
Point)

Igiugig Village
Iliamna, Village of Iliamna
Inupiat Community of the Arctic Slope
Iqurmuit Traditional Council (formerly
Native Village of Russian Mission)

Manley Hot Springs Village

Manokotak Village
Marshall, Native Village of Marshall (aka
Fortuna Ledge)
Marys Igloo, Native Village of Marys
Igloo

Council, Native Village of Council

Ivanoff Bay Village

Craig Community Association

Kaguyak Village

Crooked Creek, Village of Crooked Creek

Kake, Organized Village of Kake

Curyung Tribal Council (formerly Native

Village of Dillingham)

Kaktovik Village (aka Barter Island)

Deering, Native Village of Deering

Kaltag, Village of Kaltag

Diomede, Native Village of Diomede

(aka Inalik)

Kanatak, Native Village of Kanatak

Metlakatla Indian Community, Annette

Island Reserve

Karluk, Native Village of Karluk

Minto, Native Village of Minto

Dot Lake, Village of Dot Lake

Kasaan, Organized Village of Kasaan

Naknek Native Village

Douglas Indian Association

Kasigluk, Native Village of Kasigluk

Eagle, Native Village of Eagle

Kenaitze Indian Tribe

Nanwalek, Native Village of Nanwalek (aka

English Bay)

Eek, Native Village of Eek

Ketchikan Indian Corporation

Napaimute, Native Village of Napaimute

Egegik Village

Kiana, Native Village of Kiana

Napakiak, Native Village of Napakiak

Eklutna Native Village

King Island Native Community

Napaskiak, Native Village Napaskiak

Ekuk, Native Village of Ekuk

King Salmon Tribe

Ekwok Village

Kipnuk, Native Village of Kipnuk

Nelson Lagoon, Native Village of Nelson

Lagoon

Elim, Native Village of Elim

Kivalina, Native Village of Kivalina

Emmonak Village

Klawock Cooperative Association

Evansville Village (aka Bettles Field)

New Koliganek Village Council (formerly

the Koliganek Village)

Eyak, Native Village of Eyak (Cordova)

Kluti Kaah, Native Village of Kluti Kaah

(aka Copper Center)

New Stuyahok Village

False Pass, Native Village of False Pass

Knik Tribe

Fort Yukon, Native Village of Fort Yukon

Kobuk, Native Village of Kobuk

Gakona, Native Village of Gakona

Kokhanok Village

Galena Village (aka Louden Village)

Kongiganak, Native Village of

Kongiganak

Gambell, Native Village of Gambell

McGrath Native Village

Kalskag, Village of Kalskag

Mekoryuk, Native Village of Mekoryuk

Mentasta Traditional Council (formerly
Mentasta Lake Village)

Nenana Native Association

Newhalen Village
Newtok Village
Nightmute, Native Village of Nightmute
Nikolai Village
Nikolski, Native Village of Nikolski

Georgetown, Native Village of

Georgetown

Kotlik, Village of Kotlik

Ninilchik Village

Kotzebue, Native Village of Kotzebue

Noatak, Native Village of Noatak

Goodnews Bay, Native Village of

Goodnews Bay

Koyuk, Native Village of Koyuk

Nome Eskimo Community

Koyukuk Native Village

Nondalton Village

Grayling, Organized Village of Grayling

(aka Holikachuk)

Kwethluk, Organized Village of

Kwethluk

Noorvik Native Community

Gulkana Village

Kwigillingok, Native Village of

Kwigillingok

Nuiqsut, Native Village of Nuiqsut

(aka Nooiksut)

Hamilton, Native Village of Hamilton

October 21, 2002

723

Northway Village

200242 I.R.B.

Nulato Village

Selawik, Native Village of Selawik

Nunakauyarmiut Tribe (formerly the

Native Village of Toksook Bay)

Seldovia Village Tribe

White Mountain, Native Village of

White Mountain.

Shageluk Native Village

Wrangell Cooperative Association

Nunapitchuk, Native Village of Nunapitchuk

Shaktoolik, Native Village of Shaktoolik

Yakutat Tlingit Tribe

Ohogamiut, Village of Ohogamiut

Old Harbor, Village of Old Harbor

Sheldons Point, Native Village of

Sheldons Point

SECTION 4. EFFECT ON OTHER

DOCUMENTS

Orutsararmuit Native Village (aka Bethel)

Shishmaref, Native Village of Shishmaref

Oscarville Traditional Village

Shoonaq Tribe of Kodiak

Ouzinkie, Native Village of Ouzinkie

Shungnak, Native Village of Shungnak

Paimiut, Native Village of Paimiut

Sitka Tribe of Alaska

.01 Rev. Proc. 200115, 20011 C.B.

465 is superseded. Letter rulings received
by Indian tribal governments prior to the
effective date below are not affected by this
revenue procedure.

Pauloff Harbor Village

Skagway Village

Pedro Bay Village

Sleetmute, Village of Sleetmute

Perryville, Native Village of Perryville

Solomon, Village of Solomon

Petersburg Indian Association

South Naknek Village

Pilot Point, Native Village of Pilot Point

Stebbins Community Association

Pilot Station Traditional Village

Stevens, Native Village of Stevens

Pitkas Point, Native Village of Pitkas Point

Stony River, Village of Stony River

Platinum Traditional Village

Takotna Village

Point Hope, Native Village of Point Hope

Tanacross, Native Village of Tanacross

Point Lay, Native Village of Point Lay

Tanana, Native Village of Tanana

Port Graham, Native Village of Port

Graham

Tatitlek, Native Village of Tatitlek

Port Heiden, Native Village of Port Heiden

Telida Village

Port Lions, Native Village of Port Lions

Teller, Native Village of Teller

Portage Creek Village (aka Ohgsenakale)

Tetlin, Native Village of Tetlin

Pribilof Islands Aleut Communities of

St. Paul and St. George Islands

Tlingit and Haida, Central Council of

the Tlingit and Haida Indian Tribes

Qagan Tayagungin Tribe of Sand Point

Village

Togiak, Traditional Village of Togiak

Qawalangin Tribe of Unalaska

Red Devil, Village of Red Devil

Tununak, Native Village of Tununak

Ruby, Native Village of Ruby

Twin Hills Village

Saint George Island (See Pribilof Islands

Aleut Communities of St. Paul and
St. George Islands)

Tyonek, Native Village of Tyonek

Saint Michael, Native Village of Saint

Michael

Umkumiute Native Village

Saint Paul Island (See Pribilof Islands Aleut

Communities of St. Paul and St. George
Islands)

Unga, Native Village of Unga

Salamatoff, Village of Salamatoff

Venetie, Native Village of Venetie Tribal

Government (Arctic Village and Village
of Venetie)

Scammon Bay, Native Village of

Scammon Bay

200242 I.R.B.

SECTION 6. DRAFTING
INFORMATION
The principal author of this revenue procedure is Carol Cook of the Office of Division Counsel/Associate Chief Counsel
(Tax Exempt and Government Entities). For
more information concerning this revenue
procedure, contact Ms. Cook at (202) 622
6080 (not a toll-free call).

Tuluksak Native Community

Tuntutuliak, Native Village of
Tuntutuliak

Saxman, Organized Village of Saxman

.01 This revenue procedure is effective as of October 21, 2002.

Tazlina, Native Village of Tazlina

Rampart Village

Savoonga, Native Village of Savoonga

SECTION 5. EFFECTIVE DATE

Ugashik Village
Unalakleet, Native Village of Unalakleet
Village of Venetie (See Native Village of
Venetie Tribal Government)

Wainwright, Village of Wainwright

Wales, Native Village of Wales

724

October 21, 2002

Section 103(c). Definition.

Interest on State and Local
Bonds
For what purposes are Indian tribal governments
treated as states? See Rev. Proc. 200264, page 717.

Section 105(e). Amounts

Received Under Accident and
Health Plans
For what purposes are Indian tribal governments
treated as states? See Rev. Proc. 200264, page 717.

Section 511(a)(2)(B).
Imposition of Tax on Unrelated Business Income of
Charitable, etc., Organizations Organizations Subject
to Tax
For what purposes are Indian tribal governments
treated as states? See Rev. Proc. 200264, page 717.

Section 2055. Transfers for

Public, Charitable, and Religious Uses

Section 117(b)(2)(A).
Qualified Scholarships

For what purposes are Indian tribal governments

treated as states? See Rev. Proc. 200264, page 717.

For what purposes are Indian tribal governments

treated as states? See Rev. Proc. 200264, page 717.

Section 164. Taxes

Section 2106(a)(2). Taxable

Estate Transfers for Public,
Charitable, and Religious
Uses

For what purposes are Indian tribal governments

treated as states? See Rev. Proc. 200264, page 717.

For what purposes are Indian tribal governments

treated as states? See Rev. Proc. 200264, page 717.

Section 170. Charitable,

etc., Contributions and Gifts

Section 2522. Charitable

and Similar Gifts

For what purposes are Indian tribal governments

treated as states? See Rev. Proc. 200264, page 717.

For what purposes are Indian tribal governments

treated as states? See Rev. Proc. 200264, page 717.

Section 403(b)(1)(A)(ii).
Taxation of Employee Annuities Taxability of Beneficiary Under Annuity
Purchased by Section
501(c)(3) Organization or
Public School
For what purposes are Indian tribal governments
treated as states? See Rev. Proc. 200264, page 717.

Section 4041(g). Retail Excise Taxes Special Fuels

Other Exceptions
For what purposes are Indian tribal governments
treated as states? See Rev. Proc. 200264, page 717.

Section 4216. Definition of

Price
For what purposes are Indian tribal governments
treated as states? See Rev. Proc. 200264, page 717.

Section 454(b)(2). Obligations Issued at Discount

Short-Term Obligations Issued
on Discount Basis

Section 4253(i). Exemptions

State and Local Governmental Exemption

For what purposes are Indial tribal governments

treated as states? See Rev. Proc. 200264, page 717.

For what purposes are Indian tribal governments

treated as states? See Rev. Proc. 200264, page 717.

2002 42 I.R.B.

714

Section 4483(a).
Exemptions
For what purposes are Indian tribal governments
treated as states? See Rev. Proc. 200264, page 717.

Section 4911. Tax on Excess Expenditures to Influence Legislation

For what purposes are Indial tribal governments
treated as states? See Rev. Proc. 200264, page 717.

Section 4940(c). Excise Tax

Based on Investment Income
Net Investment Income
Defined
For what purposes are Indian tribal governments
treated as states? See Rev. Proc. 200264, page 717.

Section 4941(d). Taxes on

Self-Dealing
For what purposes are Indian tribal governments
treated as states? See Rev. Proc. 200264, page 717.

Section 4942(f). Taxes on

Failure to Distribute Income
Adjusted Net Income
For what purposes are Indian tribal governments
treated as states? See Rev. Proc. 200264, page 717.

Section 4945(f). Taxes on

Taxable Expenditures Nonpartisan Activities Carried on
by Certain Organizations
For what purposes are Indian tribal governments
treated as states? See Rev. Proc. 200264, page 717.

Section 4946(c). Definitions

and Special Rules Government Official
For what purposes are Indian tribal governments
treated as states? See Rev. Proc. 200264, page 717.

October 21, 2002