Do you have a sense as to what the legal terminology is pertaining to a government, federal/military? The Internal Revenue Service recognizes a federal or military governmental organization as its own entity. The entity itself needs to be in compliance with the regulatory agreement to which it is subject. It is all about the knowledge of the agreement, the way the IRS views the entity, is pivotal.
Federal and military governments are exempt from income tax, they are required, though, to comply with all other aspects of the law. The tax law will layout things that are inclusive of specific exemptions. It is important to make note of these so that the government, federal/military is abiding by them at all times. The government agency requires an employer identification number, it needs to file tax returns, just like every other entity. While the tax liability will differ, the tax laws will still apply and the IRS will recognize the agencies as such.