25 CFR § 115.701 - What types of accounts are maintained for Indian trust funds?
---
identifier: "/us/cfr/t25/s115.701"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "25 CFR § 115.701 - What types of accounts are maintained for Indian trust funds?"
title_number: 25
title_name: "Indians"
section_number: "115.701"
section_name: "What types of accounts are maintained for Indian trust funds?"
chapter_name: "BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR"
subchapter_number: "G"
subchapter_name: "FINANCIAL ACTIVITIES"
part_number: "115"
part_name: "TRUST FUNDS FOR TRIBES AND INDIVIDUAL INDIANS"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "R.S. 441, as amended, R.S. 463, R.S. 465; 5 U.S.C. 301; 25 U.S.C. 2; 25 U.S.C. 9; 43 U.S.C. 1457; 25 U.S.C. 4001; 25 U.S.C. 161(a); 25 U.S.C. 162a; 25 U.S.C. 164; Pub. L. 87-283; Pub. L. 97-100; Pub. L. 97-257; Pub. L. 103-412; Pub. L. 97-458; 44 U.S.C. 3101"
regulatory_source: "66 FR 7094, Jan. 22, 2001, unless otherwise noted."
cfr_part: "115"
---
# 115.701 What types of accounts are maintained for Indian trust funds?
Indian trust funds are deposited in tribal accounts, Individual Indian Money (IIM) accounts, and special deposit accounts. The illustration below provides information on each of these trust accounts.
[66 FR 7094, Jan. 22, 2001, as amended at 66 FR 8768, Feb. 2, 2001]