A comprehensive resource on the formation of tribal business entities. Hailed in Indian Country Today as offering "one-stop knowledge on business structuring," the Handbook reviews each type of tribal business entity from the perspective of sovereign immunity and legal liability, corporate formation and governance, federal tax consequences and eligibility for special financing. Covers governmental entities and common forms of business structures.

In October 1991, a Congressional committee heard testimony on proposals to expand and extend the Tribal Self-Governance Demonstration Project. Originally authorized in 1988, the project allows participating tribes to negotiate the transfer of Bureau of Indian Affairs (BIA) programs and services to the tribes through compacts of self-governance and annual funding agreements. A BIA representative supported proposed legislation to increase the number of participating tribes from 20 to 30 and to extend the project for an additional 3 years. Joint testimony of the Quinault, Lummi, Jamestown S'Klallam, and Hoopa Valley tribes stated that: (1) the project has been a tribally-driven initiative supported by Congress; (2) participating tribes have completed planning, negotiation, and initial implementation phases despite BIA resistance; (3) the project should proceed in carefully planned stages at a pace determined by tribes; (4) the project should include all BIA programs, particularly those BIA education programs currently excluded; (5) the Indian Health Service is the next logical project participant among government agencies; and (6) the project should allow the tribes to redefine the BIA's role and responsibilities. Testimony from the Oneida tribe of Wisconsin focused on the tribal elementary school, begun for the purpose of maintaining Oneida culture and language, and the need for the tribes to control education funds. (SV)