Reporting requirements are not imposed by the federal government. IRS Section 7871 assumes that tribes, their political subdivisions, and tribal colleges will provide fiscal accountability for charitable contributions, as they manage all finances. However, it is important to donors that their contributions are documented and that fiscal procedures are transparent. It is required practice for 501(c)(3) organizations to acknowledge each donation in writing, to report fiscal activities by submitting reports to the state and federal governments (i.e., 990 Forms), and to forbid any substantial part (i.e., greater than 5 percent) of the organization's budget to contribute to lobbying activities (or any portion whatsoever to political contributions). Because donors are familiar with these requirements, they may be worth considering when creating a tribal restricted fund.