expertise, including universities, museums, dealers, collector organizations, and others, in making determinations regarding to which Indian Tribe an individual or organization should be referred under paragraph (1). (d) Legal liability This section shall not impose additional penalties or legal liability. (e) Tax documentation The Secretary’s voluntary return facilitation shall include provision of tax documentation for a deductible gift to an Indian Tribe. (f) Repatriation under Native American Graves Protection and Repatriation Act The voluntary return provisions of this section shall apply to a specific item of tangible cultural heritage only to the extent that the repatriation provisions under section 7 of the Native American Graves Protection and Repatriation Act ( 25 U.S.C. 3005 ) do not apply to such item of tangible cultural heritage. 7. Interagency working group (a) In general The Secretary shall convene an interagency working group consisting of representatives from the Departments of the Interior, Justice, State, and Homeland Security. (b) Goals The goals of the working group are— (1) to facilitate repatriation to Indian Tribes of items that have been illegally removed or trafficked in violation of law