### Question
How does the law define Indian tribe?


### Answer
Under *26 U.S.C. § 7871*, **Indian tribe** is defined as:

> any Indian tribe, band, nation, or other organized group or community which is recognized as eligible for the special programs and services provided by the United States to Indians because of their status as Indians

#### Citation:
  - *26 U.S.C. § 7871*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 80-GENERAL RULES > Subchapter C-Provisions Affecting More Than One Subtitle**

