; or , and by inserting after paragraph (13) the following new paragraph: (14) established or maintained for its employees by an Indian tribal government (as defined in section 7701(a)(40) of the Internal Revenue Code of 1986), a subdivision of an Indian tribal government (determined in accordance with section 7871(d) of such Code), an agency, instrumentality, or subdivision of an Indian tribal government, or an entity established under Federal, State, or tribal law which is wholly owned or controlled by any of the foregoing. . (B) Section 4021(b)(2) of such Act ( 29 U.S.C. 1321(b)(2) ) is amended by striking , or which is described in the last sentence of section 3(32) and inserting a comma. (c) Effective date The amendments made by this section shall apply to years beginning after the date of the enactment of this Act. 5. Treatment of tribal foundations and charities like charities funded and controlled by other governmental funders and sponsors (a) In general Section 170(b)(1)(A) of the Internal Revenue Code of 1986 is amended by adding at the end the following: For purposes of clause (vi), the term governmental unit includes an Indian tribal government (determined in accordance with section 7871(d)), an agency, instrumentality, or subdivision of an Indian tribal government, or an entity established under Federal, State, or tribal law which is wholly owned or controlled by any of the foregoing. . (b) Certain supporting organizations Section 509(a) of such Code is amended by adding at the end the following: For purposes of paragraph (3), an organization described in paragraph (2) shall be deemed to include an Indian tribal government (determined in accordance with section 7871(d)), an agency, instrumentality, or subdivision of an Indian tribal government, or an entity established under Federal, State, or tribal law which is wholly owned or controlled by any of the foregoing. . (c) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this