HO-CHUNK NATION CODE (HCC)

HO-CHUNK NATION CODE (HCC)

TITLE 4 – CHILDREN, FAMILY, AND ELDER WELFARE CODE

SECTION 8 – HO-CHUNK TRIBAL MEMBER ASSISTANCE AND

CHARITABLE REQUEST ACT

ENACTED BY LEGISLATURE: JANUARY 11, 2001

LAST AMENDED AND RESTATED: March 17, 2026

CITE AS: 4 HCC § 8

TABLE OF CONTENTS

1. Authority ..........................................................................1

2. Purpose.............................................................................2

3. Scope ................................................................................2

4. Definitions........................................................................2

5. Declaration of Assistance ................................................3

6. Fund Revenue Sources .....................................................5

7. Procedures for Requesting Funds ....................................5

8. Payment of Funds ............................................................6

9. Reconciliation of Charitable Contributions .....................6

10. Tax Liability.....................................................................6

11. Record Keeping ...............................................................6

1. Authority.

a. Article V, Section 2(a) of the Constitution grants the Legislature the power to make laws,

including codes, ordinances, resolutions, and statutes.

b. Article V, Section 2(r) of the Constitution grants the Legislature the power to protect

and foster Ho-Chunk religious freedom, culture, language, and traditions.

c. Article V, Section 2(s) of the Constitution grants the Legislature the power to promote

public health, education, charity, and such other services as may contribute to the social

advancement of the members of the Ho-Chunk Nation.

W8914 Airport Road

(715) 284-9343

Legislative Office

P.O. Box 667

Black River Falls, WI 54615

Fax (715) 284-3172 (800) 294-9343

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2. Purpose. This Act regulates the funding, management, and use of the following funds.

a. The Elder Assistance Fund was established to benefit and enrich the lives of the Nation’s

Elders by providing for their health, care, and welfare.

b. The Elder Tax Assistance Program was established to benefit and promote the welfare

of the Nation’s Elite Elders by providing financial assistance to pay property and personal income

taxes and homeowners or renters insurance.

c. The Youth Assistance Fund was established to benefit and promote the welfare of the

Nation’s children.

d. The Charitable Contributions Fund was established to benefit and promote programs,

activities, and services that contribute to the social advancement and general welfare of the HoChunk Nation and tribal members.

3. Scope. This Act applies only to the funds that the Legislature administers under this Act. The

Department of Business has its own budget line item for promotions, sponsorship, and donations

to non-profit organizations.

4. Definitions. Terms used in this Act have the following meaning.

a. “Charitable Contribution” means a financial gift made by the HCN Legislature as a

philanthropic effort to provide a positive impact in our communities.

b. “Elder” means any person who is sixty (60) years of age or more and is an enrolled

member of the Ho-Chunk Nation.

c. "Elite Elder" means any person who is seventy (70) years of age or more and is an

enrolled member of the Ho-Chunk Nation.

d. “Emergency” means a situation involving a direct threat to the health, safety, or welfare

of a Tribal member of the Ho-Chunk Nation or that person’s immediate family, which requires an

immediate response. This does not include situations that are chronic or recurring.

e. “Grant” means financial or other assistance provided by the Nation to enhance the health,

safety, or welfare of a Tribal member without obligation of repayment by the Elder, the child’s

family, or the disabled/handicapped member.

f. “Health and Welfare” means an individual’s physical and psychological wellbeing,

safety, happiness and prosperity.

g. “Lease” means an agreement, which gives rise to a relationship between a lessor and a

lessee for real or personal property. It is a contract for exclusive possession of property for a defined

term where the owner has the absolute right to retake, control, repossess, or use the property.

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h. “Nation” means the Ho-Chunk Nation.

i. “Youth” means a person who is an enrolled member of the Nation or eligible for

enrollment and less than eighteen (18) years old, except for Tribal members eligible for education

assistance pursuant to paragraph 5(e), below.

5. Declaration of Assistance.

a. Each of the funds shall be used as the payer of last resort. Applicants for grants and

financial assistance shall have completely exhausted all other available resources to be eligible for

assistance using these funds. The Legislature shall have the discretion to approve or deny any

request for financial assistance under this Act and contingent on funding availability, but no

payments made shall discriminate in favor of the governing body of the Nation (Legislature). No

payments shall be lavish, extravagant or compensation for services.

b. Elder Assistance Fund. The Elder Assistance Fund shall be reserved to only fund grants

and other types of assistance benefiting the general health and welfare of the Nation’s Elders.

(1) For the purpose of group activities, at least fifty-one (51) percent of the

participants must be Elders to qualify for the grant or financial assistance.

(2) All reasonable requests necessary for the health and welfare of Elite Elders shall

be honored as a matter of policy.

(3) Moving Expenses. The Elder Assistance Fund may be used to fund up to

$700.00 for a onetime permanent relocation of an Elder.

c.

Elder Home Repair Fund. The Elder Home Repair Fund shall be reserved to fund

assistance for elders with certain types of eligible home repairs.

(1) Assistance for an elder’s home repairs shall be in accordance with the Elder

Home Repair Policy, which is administered by the Department of Social Services Tribal

Aging Unit and the Finance Commission.

(2) Any assistance under this Section as of October 2, 2019 shall be attributable to

a once in a lifetime accrued benefit of $25,000.

d. Elder Tax and Homeowners/Renters Insurance Assistance Program. This program

provides Elite Elders with financial assistance to pay property and personal income taxes and

homeowners or renters insurance. The effective date for financial assistance for homeowners and

renters insurance shall be July 1, 2025.

(1) Available Assistance. Assistance will be given to pay property and/or income

taxes and/or homeowners or renters insurance. Each qualified Elite Elder is eligible for a

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grant of up to $3,000 ($4,000 effective as of July 1, 2026) total for tax and homeowners or

renters insurance assistance each tax year. In addition to the current tax year, back taxes

and insurance within the preceding three (3) tax years, but not prior to July 1, 2025 for

homeowners or renters insurance, can be paid within the $3,000 ($4,000 effective as of

July 1, 2026) yearly cap. This assistance is only available for taxes and insurance owed by

the Elite Elder. Tax bills, income tax returns, and insurance bills must be in the name of

the eligible Elite Elder.

(2) Application. Elite Elders shall be eligible to apply for this assistance by

completing an application available through the Department of Treasury. Application must

include a list of all income and a copy of the tax bill, income tax return, or homeowners or

renters insurance bill for which the Elite Elder is requesting assistance for.

(3) Program Administrator. The Department of Treasury shall administer this

program. It shall develop and publish the necessary application forms and instructions

necessary to implement this program.

(4) Payment. Unpaid tax assistance and homeowners or renters insurance shall be

paid by the Department of Treasury directly to the taxing authority (county, state, or

federal) or insurance company.

(5) Reimbursement. For taxes already paid, the Elite Elder may be reimbursed by

the Nation’s Department of Treasury, subject to the yearly cap, and based upon evidence

of payment made to the applicable taxing authority, within the past three (3) tax years,

pursuant to Section 5.d.(1). For homeowners or renters insurance already paid, the Elite

Elder may be reimbursed by the Nation’s Department of Treasury, subject to the yearly

cap, and based upon evidence of payment to the applicable insurance company, within the

past three (3) years, but not prior to July 1, 2025, pursuant to Section 5.d.(1).

e. Youth Assistance Fund. The Youth Assistance Fund shall be reserved to fund grants

and other types of assistance benefiting the Nation’s children.

(1) All funding requests for youth events shall be submitted to the Legislature at

least ninety (90) days prior to the event.

(2) Educational Assistance. The Youth Assistance Fund may be used for grants to

students in a state accredited pre-kindergarten through high school program to assist with

student fees and activities provided that the student is a full-time student.

f. Charitable Contribution Fund. The Charitable Contribution Fund shall be used to fund

grants and other types of donations to tribal members, and for the sponsorship of events and

activities that benefit the Nation or its tribal member communities that meet the following criteria:

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(1)

All requests must be able to demonstrate that they have fundraised ten

percent (10%) of the funds needed or if ten percent (10%) of the funds needed have not

been raised at the time of the request, documentation must be submitted to the Legislature

showing that ten percent (10%) of the funds needed have been raised prior to the

distribution of any funds.

(2)

All requests for donations or sponsorship from organizations shall be

referred to the Department of Business prior to consideration by the Legislature, unless a

denial or partial funding letter from the Department of Business is included with the

Charitable Request Act Form.

g. Exclusions. The Elder Assistance Fund, Youth Assistance Fund, Elder Home Repair

Fund, and Charitable Contribution Fund shall not be used to provide funds for the following:

(1) Local, state, or federal taxes, which includes property, income, or sales tax, and

homeowners or renters insurance, except that qualified Elders may use up to $3,000

($4,000 effective as of July 1, 2026) annually pursuant to paragraph 5(d), above.

(2) Utility expenses, rent, mortgage, educational loans, medical, dental, personal

expenses, or obligations in arrears.

(3) Damage or loss due to fire.

(4) Vehicle purchases or repairs.

(5) Purchase of household appliances or luxury items such as televisions, stereos,

etc.

(6) Moving expenses, except as provided in Section 5(b)(3).

(7) Modeling fees. Any fees used toward beauty pageants, modeling (both upfront

fees to an agency or expenses needed in order to apply to an agency such as photographs)

or any other similar fees.

(8) Child custody and divorces.

(9) Adult sporting event participation fees, entry fees, travel expenses or per diem

to such events.

6. Fund Revenue Sources. Funds for the Youth and Elder Assistance Funds, Elder Tax

Assistance Program, Elder Home Repair Fund, and the Charitable Contribution Fund shall be

appropriated by the Legislature.

7. Procedures for Requesting Funds.

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a. All requests for financial assistance under this Act, except for the Elder Tax Assistance Program

(see paragraph 5(d)), shall be submitted through a Charitable Request Act Form to the Legislature.

Requests must be accompanied by all documentation justifying the request and include a statement

of other sources of funding requested and the amounts granted by such sources. This

documentation includes denial letters from governmental agencies from which assistance had been

sought and denied. No requests shall be approved, except for emergencies, during the period two

(2) weeks prior to and two (2) weeks after per capita payments.

b. A Legislative staff member shall review the Charitable Request Act Form. If there is a

determination that information is missing or additional information is required, the requestor will

be informed of the need to submit such information prior to the request being considered by the

Legislature. If there is a determination that the request does not meet the requirements of this Act

or the laws of the Nation, the request shall be denied and a denial notice provided to the person

making the request.

8. Payment of Funds.

a. Charitable Request Act payments shall be made only to the vendor or service providers,

unless expressly specified or exempted in the official Legislative Meeting minutes.

b. Payment vouchers involving equipment shall clearly state that the equipment or property

is to be purchased in the name of the Nation and shall remain under Nation control, unless

specifically exempted by the Legislature.

9. Reconciliation of Charitable Contributions. The expenditure of funds provided as charitable

contributions for sponsorship of events shall be subject to reconciliation. Within thirty (30) days

after the sponsored event, the individual or organization that received the contribution shall

provide receipts and vouchers for all expenditures to the Legislative staff member. The individual

or organization shall be responsible to the Nation for reimbursement of all unused funds.

10. Tax Liability. Payments made or services provided to or on behalf of a Member (or any

Spouse or Dependent of the Member) pursuant to this Act shall be treated as non-taxable assistance

under the General Welfare Exclusion Ordinance (4 HCC § 17). The Nation shall determine on the

basis of each event of financial assistance pursuant to this Act and existing legal guidance whether

to report any event of financial assistance as a taxable event on Form 1099 or to treat it as

qualifying as non-taxable. Notwithstanding the position which the Nation takes on taxability, any

individual or organization receiving financial assistance from the Nation pursuant to this Act is

responsible for paying all Federal and State taxes that may be finally assessed on the funds. The

Nation shall not be held liable for unpaid taxes by grantees or charitable contributions from the

Nation.

11. Record Keeping. Legislative staff members shall maintain a record by individual or

organizations within their respective Districts receiving grants, donations or sponsorships under

this Act.

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Legislative History:

06.20.00

06.26.00

07.12.00

07.19.00

09.13.00

01.11.01

02.06.02

02.21.02

04.02.02

01.20.04

07.20.04

09.08.04

11.02.04

08.04.09

08.23.11

11.04.14

11.04.14

11.07.16

02.07.17

02.15.22

08.29.23

10.24.23

04.08.25

07.22.25

03.17.26

TAU Advisory Board reviews draft Elder Slot Fund Policy.

Vice President requested a Charitable Request Policy.

Draft Charitable Request Policy reviewed by Administration Committee and tabled for

further review.

Reviewed by TAU Advisory Board.

Administration Committee forwards to full Legislature for 45-day Public Review.

Enacted by Legislative Resolution 01/11/01A.

Amended and Restated by Legislative Resolution 2/6/02B to amend para 5e (1) (elder over

80exception).

Amended and Restated by Legislative Resolution 2/21/02A adding the Elder Tax

Assistance

Program and deleting the District Request Form.

Amended and Restated by Legislative Resolution 4/2/02E clarifying the definition of

disability (para 4c), funding of motor vehicles for the disabled (para 5e), and changing the

Policy to an Act.

Amended and Restated by Legislative Resolution 1/20/04A adding paragraph 5c (2)

providing for student educational grants funded from the Youth Slot Fund.

Legislature places amending draft out for 45-Day Public Review.

Amended and Restated by Legislative Resolution 9/8/04E reducing the age of Elite Elder

to 70 and adding provisions for disabled/handicapped members.

Amended and Restated by Legislative Resolution 11/2/04C changing names of Elder and

Youth Slot Funds to the Elder Assistance Fund and the Youth Assistance Fund,

respectively.

Legislature places Charitable Request Act out for public review and comment by adoption

of Resolution 8-04-09D.

Legislature adopts Resolution 8-23-11D, creating Legislative Workgroup to review the

Charitable Request Act and update the law.

Legislative Resolution 11-04-14A Quick Passage Procedure to Amend the Charitable

Contribution Act – Defeated.

Legislative Resolution 11-04-14B adopted, placing the Charitable Contribution Act out for

forty-five day public review.

Legislature places Charitable Contribution Act out for forty-five day public review and

comment, by motion.

Legislature adopts Resolution 2-07-17Y approving amendments to Section 5.b (4) of the

Act.

Legislature places Charitable Request Act out for public review and comment by adoption

of Resolution 02.15.22G.

Legislature places Charitable Request Act out for public review and comment by adoption

of Resolution 08.29.23A.

Legislature adopts Resolution 10-24-23S approving amendments to the Act.

Legislature places Act out for public review and comment by adoption of Resolution

04.08.25K.

Legislature adopts Resolution 07-22-25I approving amendments to the Act.

Legislature adopts Resolution 03-17-26B approving amendments to the Act including

Renter’s Insurance.

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