For over 25 years, Dorsey & Whitney has provided services nationwide to Indian and Alaska Native tribal governments and to clients doing business with those governments. Attorneys in Dorsey’s Indian Law Practice Group include tribal and non-tribal members representing Indian and Alaska Native tribal governments, their commercial entities, and lenders, developers and others doing business with tribes on issues of economic diversification, financing (both taxable and tax-exempt), project development, taxation, litigation, environmental affairs, and regulatory compliance.

Representative Indian Law Work
Representative work includes: gaming and economic development financing; governmental and tax-exempt financing; Federal, state and tribal tax advice planning and compliance; litigation in federal, state and tribal courts; arbitration and mediation; business structuring and diversification, contract negotiation; Federal recognition; employment, retirement plans and fringe benefits; labor organization and employment issues; land acquisition, land use regulation and fee-to-trust transfers; gaming development and regulation; governmental matters and social services; Alaska native matters; intergovernmental relations; and environmental matters and cultural resources. The Indian Law Practice Group attorneys are also active in a wide range of inter-tribal organizations and are frequent speakers at inter-tribal conferences, tribal economic development conferences and continuing legal education and similar conferences on the subjects of current matters facing Indian country.

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Indian Law Practice General
For over 25 years, Dorsey & Whitney has provided services nationwide to Indian and Alaska Native tribal governments and to clients doing business with those governments. Attorneys in Dorsey’s Indian Law Practice Group include tribal and non-tribal members representing Indian and Alaska Native tribal governments, their commercial entities, and lenders, developers and others doing business with tribes on issues of economic diversification, financing (both taxable and tax-exempt), project development, taxation, litigation, environmental affairs, and regulatory compliance.

Representative Indian Law Work
Representative work includes: gaming and economic development financing; governmental and tax-exempt financing; Federal, state and tribal tax advice planning and compliance; litigation in federal, state and tribal courts; arbitration and mediation; business structuring and diversification, contract negotiation; Federal recognition; employment, retirement plans and fringe benefits; labor organization and employment issues; land acquisition, land use regulation and fee-to-trust transfers; gaming development and regulation; governmental matters and social services; Alaska native matters; intergovernmental relations; and environmental matters and cultural resources. The Indian Law Practice Group attorneys are also active in a wide range of inter-tribal organizations and are frequent speakers at inter-tribal conferences, tribal economic development conferences and continuing legal education and similar conferences on the subjects of current matters facing Indian country.

Financing Experience
Dorsey has represented clients in the tax-exempt and taxable financing of reservation-based projects for longer than anyone in the country. While there are a number of other law firms that now practice in this area, there is no firm that has the length of service and the breadth of experience that Dorsey has in service to tribes on tax-exempt and taxable financing. Dorsey has served as Bond Counsel, Underwriters’ Counsel, borrower’s counsel, lender’s counsel, special tax counsel or letter of credit counsel in connection with scores of tribal financings. Additionally, Dorsey lawyers provide valuable legal services to clients facing financial restructuring challenges.

With respect to bond financings, our attorneys have worked on the following bond structures: bonds secured by bank letters of credit; bonds payable from gaming revenues; private placements of bonds; bonds insured by bond insurance; bonds payable from P.L. 638 contract payments; bonds payable from the income of trust funds held by the Department of the Interior, and bonds payable from utility and other tribal revenues. In addition, Dorsey has represented either the Tribal Borrower or one or more lending financial institutions in numerous commercial bank financings including: single bank loans, “club” bank financings, syndicated bank loans and transactions that combine bank and bond financings. Dorsey has learned, and understands well, the interests, concerns and needs of the tribal financial community.

Tax Planning and Tax Controversy and Litigation
Dorsey has an extensive and comprehensive Indian tax practice representing tribes, tribal entities, tribal members, and clients doing business with tribes in all types of federal, state, and tribal tax matters. We have advised numerous tribes, tribal entities, and clients dealing with tribes regarding available federal and state tax immunities and exemptions, the legal incidence of potentially applicable state taxes, application of the balancing test used in federal preemption analysis, and related tax planning. The geographic diversity of our Indian tax practice – from East coast to West coast and all areas in between –  gives us unmatched depth and expertise in analyzing complex state taxing statutes to identify which party bears the legal incidence of the tax and in advising tribal clients regarding state tax immunity planning. We also have advised clients regarding enterprise and investment structuring and other economic development and investment tax planning in Indian country. We have drafted a comprehensive revision to the tribal tax code for a tribe with a large reservation. We have advised numerous tribes and tribal entities regarding compliance with applicable federal and state tax laws involving employment taxes, income taxes, property taxes, sales and use taxes, and other excise and transaction taxes. We have developed and drafted numerous revenue allocation plans, minors’ trust programs, adult deferred per capita benefit programs, and general welfare programs.

We also have represented tribes, tribal entities, and tribal members in numerous tax audits and administrative appeals, and we have represented tribes and tribal entities in achieving favorable IRS rulings in significant cases of first impression, as well as favorable court decisions including:

• Mashantucket Pequot Tribe v. Town of Ledyard, et al., 2008 WL 4298377 (D. Conn. Sept. 18, 2008) (holding that broad financial information regarding the Tribe is not discoverable by the Town and the State of Connecticut in a case concerning the applicability of the Town’s personal property tax to gaming equipment leased by the Tribe);
• Winnebago Tribe of Nebraska, et al. v. Morrison, et al., Case No. 02-4070-JTM (D. Kan. Sept. 6, 2007) (awarding summary judgment to tribes engaged in Indian nation-to-Indian nation trading against Kansas officials who sought to enforce the Kansas motor fuel tax laws against the tribes and tribal officials (four earlier favorable decisions in this case are reported at 150 P.3d 892 (Kan. 2007), 341 F.3d 1202 (10th Cir. 2003), 216 F. Supp. 2d 1226 (D. Kan. 2002), and 205 F. Supp. 2d 1217 (D. Kan. 2002)); and
• Keweenaw Bay Indian Community v. Naftaly, 452 F.3d 514 (6th Cir.), cert. denied, 127 S. Ct. 680 (2006), affirming grant of summary judgment enjoining Michigan officials from enforcing the Michigan General Property Tax Act against lands owned in fee simple by the tribe and tribal members within their Indian reservation (an earlier favorable decision in this case is reported at 370 F. Supp. 2d 620 (W.D. Mich. 2005)).