Cost reimbursement for Tribal Infrastructure Through 105(l) Lease Program
A 105(l) lease is an agreement between Indian Affairs and a Tribe or Tribal Organization to reimburse facility costs.
The 105(l) Lease Program was created under Section 105(I) of the Indian Self-Determination Education and Assistance Act (ISDEAA) and is administered by the Office of Tribal Leases. A 105(l) lease is not a traditional lease but an agreement between Indian Affairs and a Tribe or Tribal Organization to reimburse facility costs. The program allows Tribal Nations and Tribal organizations to be compensated for costs incurred while carrying out programs, services, functions, and activities (PSFAs). These PSFAS must be approved programs under the ISDEAA.
Types of Compensation
Eligibility
Tribe must hold title to the facility; or
A leasehold interest in the facility; or
A trust interest in the facility
The facility must be occupied, the space must be used for a qualified program function or activity, and the PFSA must be in an approved ISDEAA Self-Determination contract, Self-Governance compact, or Public Law 100-297 grant
Fair Market Rental
Cost Elements listed in 25 CFR Section 900.70 (a)-(h) only
Combination of Fair Market Value and Cost Elements
View Event Summaries with clips about the 105(l) Lease Program:
Additional Resources:
Click to access 105(I) Facility Lease Program Technical Assistance Guidebook
Click to access Documentation Checklist for 105(I) Proposals
Click to view ISDEAA 105(l) Facility Lease Guidebook Overview
Click to access 105(I) lease template.
Resource Links:
Additional Video Resources
Click for video from the Self-Governance Communication and Education Tribal Consortium (SGCETC) about the 105(l) Lease Program.
Click for technical assistance guidance for the 105(l) Lease Program by FSA Advisory Group.
“This toolkit shares the findings of NCAI’s “Building Tribal Economies” research and outreach initiative, which works to train the focus of Tribal Nations on the strategic, foundational considerations involved with building integrated and resilient tribal economies capable of supporting their communities and citizens today, tomorrow, and for generations to come.”