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.