Public bodies mean the executive, legislative and judicial branches of state and local governments and all advisory boards, commissions, committees, agencies or entities created by the constitution or any branch of government that receives any public funding, including political subdivisions, special taxing districts, school districts and institutions of higher learning. NMSA 1978 § 14-2-6-F

IPRA does not apply to records maintained by the governments of Native American tribes, pueblos or nations or by the federal government. The Freedom of Information Act, known as FOIA, does apply to federal agencies. AG IPRA Guide, Example 32