Section 105(l) of the Indian Self-Determination and Education Assistance Act (ISDEAA) allows Tribal Nations and Tribal organizations to be compensated for costs incurred while carrying out programs, services, functions, and activities (PSFAs) administered under Self-Governance agreements with Indian Health Service, Bureau of Indian Affairs, and Bureau of Indian Education at Tribal facilities.

If a Tribal Nation uses its own facility, regardless of whether it holds the title, has a leasehold interest, or has a trust interest in the facility to operate IHS, BIA, and/or BIE programs, it may be beneficial to negotiate a Section 105(l) lease agreement. (Note: Section 105(l) “leases” are not traditional leases – rather, they are facility operation cost agreements.) The following information is intended to help you better understand the purpose, Tribal experiences, and process for entering a Section 105(l) lease agreement.

Discussion at the 2022 Tribal Self-Governance Conference on Section 105(l).
Candice Skenandore discusses the Oneida Nation’s experience using Section 105(l) lease agreements with Indian Health Service.

Section 105(l) guidance from Indian Health Service and Bureau of Indian Affairs:

Additional Resources:

BIA Section 105(l) resource page

Gila River Indian Community Experience – Presentation by KIVA Institute

BIA Presentation

Holland & Knight Presentation

Hobbs, Strauss, Dean & Walker, LLP Presentation