United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 2006-09-13 monographic deposited born digital 37 p. GA 1.13:GAO-06-1082 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-06-1082 P0b002ee18038a35f f:d061082 DGPO 2010-08-12 2011-03-28 GAOREPORTS-GAO-06-1082 machine generated eng fdlp REPORT GAOREPORTS-GAO-06-1082 GAO-06-1082 Bonds (securities) Convention facilities Federal taxes Hotels and motels Housing programs Indian affairs legislation Indian lands Local governments Municipal bonds Municipal governments Parking facilities Policy evaluation Public housing Recreation areas Rental housing State governments Tax exempt status Tax law Transportation Other Written Product A60827 Unlike state and local governments, Indian tribal governments are in general restricted to using tax-exempt bonds for activities that are an "essential government function," where "essential government function" does not include functions not customarily performed by state and local governments. This restriction has been difficult to enforce by the Internal Revenue Service (IRS) and increased the tax compliance burden on Indian tribal governments. GAO was asked for information on the number of facilities that state and local governments finance, construct, and operate in eight categories: (1) Rental housing, (2) Road infrastructure, (3) Parking garages and lots, (4) Community recreational facilities, (5) Golf courses, (6) Conference centers, (7) Hotel and tourist accommodations, and (8) State-owned gaming support facilities. GAO did not find a comprehensive, reliable source of the number of facilities. Instead, GAO searched and found a variety of public and private sources that had limited information on the amounts of financing provided by state and local governments in related categories. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-06-1082/html/GAOREPORTS-GAO-06-1082.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-06-1082/pdf/GAOREPORTS-GAO-06-1082.pdf GAO-06-1082 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-06-1082 Other Written Product GAO-06-1082; Federal Tax Policy: Information on Selected Capital Facilities Related to the Essential Governmental Function Test; Bonds (securities) Convention facilities Federal taxes Hotels and motels Housing programs Indian affairs legislation Indian lands Local governments Municipal bonds Municipal governments Parking facilities Policy evaluation Public housing Recreation areas Rental housing State governments Tax exempt status Tax law Transportation