### Question
How does Income Taxes define tribal organization?


### Answer
Under *26 U.S.C. § 139D*, **tribal organization** is defined as:

> given such term by section 4(*l*) of the Indian Self-Determination and Education Assistance Act.

#### Citation:
  - *26 U.S.C. § 139D*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART III-ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME**

