ThreeHoops.com

Tribal Philanthropy – Revenues, Assets & Resources Certification
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National Indian Gaming Association's 2006 Trade Show in Albuquerque
Sponsored by ThreeHoops.com, Hopi Foundation and the Network For Good powered by Groundspring

ThreeHoops.com works to increase the visibility and resources for and to Tribal Nations, Native American Nonprofits and Native Owned Businesses.

The Network for Good Powered by Groundspring.org is the premier provider of technologies and trainings increasing nonprofit access to online donations.

Together, Groundspring.org and ThreeHoops.com have completed the due diligence to assure that federally recognized Tribes, their 7871 entities or tribally affiliated nonprofits and Native American community based nonprofits can now process online donations securely, efficiently and at low cost at their tribal governmental or nonprofit websites.

Via Groundspring’s easy to use technology and online trainings, Tribal Nations and their programs can increase donation support for the vital services provided to American Indian and Alaska Native peoples. ThreeHoops.com is partnering with the Network for Good Powered by Groundspring.org to develop additional content and services for Indian Country.

Sponsored by ThreeHoops.com, the Network For Good powered by Groundspring, and the Hopi Foundation, workshop participants will gain an understanding of the 3 economic sectors of tribal economies; be able to learn from best practices in building revenues for Native American and tribally directed charitable initiatives & endowments; and learn how to increase charitable donations to help Native American nonprofits and tribal communities. The workshop will culminate with a drawing. Winners recieving one year’s worth of charitable donations processing services from the Network For Good and customized services from ThreeHoops.com. Space is limited and priority registration is reserved for tribal council, tribal trust department, and tribal grants development representatives. For more info contact ThreeHoops.com

Speakers

Wanda Jean Lord, Founder/President, ThreeHoops.com
Wanda Jean Lord’s (Cherokee/Choctaw) educational background includes studying Native American Community Service Development at NAES College in Chicago and pursuing a Master’s Degree in Community Economic Development at Southern New Hampshire University. Her professional experience work at the National Indian Gaming Association, and consulting for National Indian Business Association and Native Americans in Philanthropy. She previously worked at First Nations Development Institute where she led the Strengthening Native American Philanthropy Initiative beginning in 2000. In 2001, she co-designed, along with Elizabeth Ferdig of the Columbia River InterTribal Fish Commission, a series of conferences called “The Wisdom of the Giveaway” devoted to increasing direct relationships between tribes and foundations in the philanthropic community. This work confirmed her beliefs that Tribal Nations can benefit their people socially and economically by creating tribal foundations.

In 2001, Lord founded the ThreeHoops.com website to foster Tribal Nations’ visibility on the Internet while increasing public relations and revenue resources for their use. Her vision was to encourage tribes to develop their ‘3rd economic sectors:” foundations and philanthropic processes to directly benefit their own communities. Lord’s efforts have resulted in over a million hits per year to the increasingly popular website, ThreeHoops.com. Thousands of individual tribal organizations, non-profits, educational institutions, and businesses are among its many regular users and content contributors. ThreeHoops.com has helped to bridge and create new areas of understanding for Non-Indian philanthropies, like the Council on Foundations, the New York Regional Association of Grantmakers, Points of Light Foundation and others. Tribal websites including the Ak-Chin Indian Community in Arizona, the Pechanga and Soboba Bands of Luiseno Indians in California, and the Prairie Band of Potowatomi in Kansas provide online links to ThreeHoops.com.

Joseph Mouzon, Executive Director, Network For Good powered by Groundspring
As Executive Director of Nonprofit Services for Network for Good powered by Groundspring, Mr. Mouzon is responsible for the overall leadership of the division. He oversees all sales, service and business development, operations, strategic planning, and financial management activities. He also initiated and completed the merger of Network for Good and Groundspring to form the largest nonprofit Technology Service Provider (TSP) in the U.S. - helping over 6,000 nonprofit organizations generate $42 million in online donations.

Previously, Mr. Mouzon was the Co-founder and CEO of the Rhythm of Life Organization – ROLO. He assisted Mr. Herbie Hancock achieve the goal of ROLO which was to create BAYCAT, a San Francisco based technology training center. Mr. Mouzon was also a technology pundit for Tech TV, a guest lecturer at Stanford Business School, a frequent speaker at technology and entertainment-focused conferences and a producer of Herbie Hancock performances at the Technology Entertainment & Design events (TED.com).

Mr. Mouzon’s advisory board experience includes Wells Fargo Bank; Unified School District of San Francisco; Jewish Vocational Services; Imhotech; BAYCAT; MOBE; Acapulco Black Film Festival & the Chicago International Film Festival.

Christie Jacobs, National Director, IRS Office of Indian Tribal Governments
Christie Jacobs was appointed in early 2000 as the first Director of the Indian Tribal Governments Office at the Internal Revenue Service. She is committed to working in partnership with tribal nations to ensure that the IRS operates within a government-to-government relationship with Indian tribal governments. Prior to her appointment as Director, Christie served as a member of the modernization team that designed the new Tax Exempt and Government Entities Division at the Internal Revenue Service. Her efforts on the team were focused on the creation of an IRS office dedicated to serving the needs of Indian tribal governments.

Christie began her career with the IRS in 1989 as an attorney in the Office of Chief Counsel (Income Tax & Accounting). She began working on legal issues related to tribes and their members in 1993, eventually becoming the national office expert on Indian taxation issues. Christie also served on the IRS Gaming Industry Specialization Team from 1995-1999. Originally from Damariscotta, Maine, Ms. Jacobs received her A.B. from Vassar College in 1983 and her J.D. in 1990 from the Columbus School of Law, CUA. She is a member of the Supreme Court Bar, District of Columbia Bar, the Federal Bar Association, Indian Law Section and a special member of the Native American Bar Association.

Barbara Poley, Executive Director, Hopi Foundation
Barbara Poley, Hopi and Laguna, has been serving as the Executive Director of the Hopi Foundation for the past 12 years. The foundation, a non-profit organization, located on the Hopi reservation is one that exemplifies the Hopi teaching of “Itam naap yani” or “doing the work ourselves”. Established by local Hopi people to promote self-sufficiency, self-reliance, self-determination, and proactive community participation, the foundation, under Poley’s guidance has empowered Hopi people to create and implement their own solutions to local problems.

Prior to her work with the Hopi Foundation, she served as staff assistant to the Chairman of the Hopi Tribe. Her strong interpersonal skills, comfort with challenging assignments and ability to lead has earned her recognition as a valued and respected associate. Other professional experience includes entrepreneurial management of Loololma’s Plaza, a private retail art business and seven years with Native Americans for Community Action, an urban nonprofit human service agency, as their Economic Development Specialist and Executive Director.

Poley has a Bachelors Degree in Business Administration and a Masters Degree in Education from Flagstaff’s Northern Arizona University. Other ongoing professional involvement and training includes board membership with national organizations such as Women and Philanthropy, Native Americans in Philanthropy, past board president of the Hopi Tribe’s Hopi Education Endowment Fund, the Museum of Northern Arizona and an advisory committee member for ARTRAIN USA. Poley is a 2005 Ford Foundation Leadership for A Changing World Awardee. Barbara Poley is located at PO Box 907, Hotevilla, AZ 86030, bapoley@direcway.com

LuAnn Leonard, Executive Director, Hopi Educational Endowment Fund (HEEF)
Ms. Leonard is the first Executive Director of the Hopi Education Endowment Fund (HEEF). The HEEF, a fund established by tribal ordinance by the Hopi Tribal Council, was created to ensure that funding for education programs would be available for the current generation of Hopi people as well as for generations to come. Ms. Leonard shares that in addition to creating the Fund the Hopi Tribal Council made the first gift of $10 million as the initial corpus. Under her leadership as well as that of the HEEF Executive Committee, the Fund has since grown to over $14 million and has benefited hundreds of Hopi students with college scholarships, in addition to providing financial support for Hopi Language revitalization and education enrichment programs.

As a relatively new non-profit, created under Section 7871 of the IRS Tax code, the HEEF demonstrates what can be done to garner the support of corporate sponsors, nationwide donors as well local community businesses and Hopi members in support of education. As one of a handful of 7871 programs, tribes from across the nation have called upon the HEEF numerous times to share information and advice on the creation of the fund.

A graduate of Northern Arizona University and a public servant at heart, Ms. Leonard has served in the Hopi tribal government for over 20 years. Before being selected as the HEEF Executive Director, Ms. Leonard served as Staff Assistant to Hopi Tribal Chairman, Wayne Taylor Jr. Ms. Leonard is Hopi & Tohono O’odham. She is of the Hopi Alwungwa (Deer) Clan from the Village of Sichomovi located on First Mesa on the Hopi reservation.

Don Ragona, Director of Development/Development House Counsel, Native American Rights Fund (NARF)
Don (Mattinecock/Lakota), joined the Native American Rights Fund (NARF) in 1993 as their Director of Major gifts. Three years later he took over their planned giving program and was also named their Development House Counsel. He was recently promoted to Development Director in 2005. Prior to joining NARF, Don worked for Merrill Lynch, Pierce, Fenner & Smith as a Tax Investment Marketing Specialist focusing on public and private tax investment programs as well as advising brokers on federal tax law and securities offerings. After leaving Merrill, Don went on to work for the Allstate Insurance Company as an attorney specializing in insurance defense litigation..

Don graduated Magna Cum Laude from Long Island University at C.W. Post College with a B.A. in history in 1979 and received his J.D. from Pepperdine University in 1983. He is a member of the Colorado Bar and the New York Bar as well as the Federal Bar Association, Indian Law Section and the Colorado Indian Bar Association and the National Committee on Planned Giving.

Additionally, he has been an adjunct professor at the University of Colorado at Denver specializing in Indian law, sits on the board of a number of local Indian organizations, has lectured on issues that effect Indian country at a number of universities, and has written both state and federal legislation regarding the right to worship for American Indian prisoners.

Andrea Alexander, Executive Director, The Potlatch Fund

Bill Quaempts, Board of Trustees, Wildhorse Foundation of the Confederated Tribes of the Umatilla Indian Reservation

For more information on the Tribal Philanthropy - Revenues, Assets & Resources workshop contact Wanda Jean Lord, ThreeHoops.com

Shakopee Mdewakanton Sioux Community
Shakopee Mdewakanton Sioux Community Donates $182,600 to Brighten Holidays
Prior Lake, Minnesota - To share the holiday spirit and make the Thanksgiving and Christmas holidays a little brighter for those who are less fortunate, the Shakopee Mdewakanton Sioux Community awarded $182,600 in charitable donations for the 2005 holiday season. The donations, which went to 37 social service organizations mostly in the Twin Cities, are providing toys, clothing, food, and other gifts for families this holiday season. “The holiday season can be hard for those who are less fortunate so we like to help out where we can. We've been blessed, and we're grateful for the opportunity to help others,” said SMSC Chairman Stanley Crooks.
The largest amount given to one organization was $22,000 to the CAP Agency serving Scott, Dakota, and Carver counties. The money will be used for their annual Thanksgiving and Christmas programs for families needing assistance. The CAP Agency is a non-profit organization serving children, families, and senior citizens. The American Indian Family Center of Minneapolis received a Christmas donation. The Department of Indian Work in St. Paul received donations for Thanksgiving and Christmas. Little Earth Community Partnership of Minneapolis received donations for Thanksgiving and for Christmas. The Upper Midwest American Indian Center of Minneapolis received a donation for Christmas. The Dorothy Day Center of Minneapolis received donations for Thanksgiving and Christmas. The Salvation Army of Minneapolis received donations for Thanksgiving and for Christmas. Other organizations located in or near the Twin Cities receiving donations include the Union Gospel Mission, Minnesota Compassion, People Serving People, Ain Dah Yung, All Nations Indian Church, the American Indian Community Development Corporation, American Indian Services, the Division of Indian Work, Elders Lodge, Indian Family Services, Indian Fellowship, Kateri House, Maajii, the Minnesota Indian Women’s Resource Center, St. Joseph's Home for Children, and Women of Nations Eagle Nest Shelter. The SMSC is also supporting a holiday gathering for children at St. Paul's Children's Hospital sponsored by the HHC/MMC 34th Division Support.The SMSC also made holiday donations to organizations in other areas. The Black Hills American Indian Center (Rapid City, South Dakota), St. John's Episcopal Church (Onigum, Minnesota), the Crow Creek Boys and Girls Club (Fort Thompson, South Dakota), Indian Youth of America (Sioux City, Iowa), St. Joseph's Indian School (Chamberlain, South Dakota), Native Hope (Sisseton, South Dakota), the Yankton Sioux Housing Authority (Wagner, South Dakota), Haskell Indian Nations University (Lawrence, Kansas), the St. Labre Indian School (Ashland, Montana), Browns Valley Family Service Center (Browns Valley, Minnesota), and Cass Lake Community Family Service Center (Cass Lake, Minnesota) also received holiday donations.The SMSC will also donate to low-income Native American families living in Scott County. In addition to the financial contributions, SMSC members and staff donate winter clothing to Native American families in the area. They also participated in a Giving Tree Program, which gives presents anonymously to over 100 children and Native American families in need that live in the county.

About the Shakopee Mdewakanton Sioux Community
The SMSC utilizes its financial resources from gaming and non-gaming enterprises to pay for all of the internal infrastructure of the Tribe, including but not limited to housing, roads, water and sewer systems, emergency services, and essential services to its Tribal members in education, health, and welfare. The Shakopee Mdewakanton Sioux Community, a federally recognized Indian Tribe in Minnesota, is the owner and operator of Mystic Lake Casino Hotel, Playworks, Dakotah! Sport and Fitness, and other enterprises on a reservation south of the Twin Cities.

The Riverside Press Enterprise, CA
Spreading the wealth
12:08 AM PDT on Sunday, October 9, 2005, By SARA FEASTER / The Press-Enterprise
In a groundbreaking step, the Morongo Band of Mission Indians tribe near Cabazon presented three American Indian women from other tribes with new scholarships designed to provide financial aid to California tribal members.
Unlike other scholarships offered through Morongo and other tribes, the Rodney T. Mathew Jr. Memorial Scholarship program is open to any enrolled member of a California Indian tribe who is a full-time student at an accredited college or university and has a minimum GPA of 2.75, according to a Morongo press release.
"I think what Morongo did was unique and wonderful," said Carly J. Tex, a 21-year-old student at Sonoma State University who was one of the three recipients of the $10,000 scholarships. The scholarship "took a lot of weight off of my shoulders and now I can think about school instead of rent." She is a member of the North Folk Mono Rancheria
Christina A. Brown, a member of Owens Valley Paiute Tribe and a student at the University of North Dakota School of Medicine, and Ki-Shan D. Lara, a member of the Hupa Valley Tribe and a student at Arizona State University, are the other two recipients. .
Applicants wrote two essays on the topic of Native American reservations, were required to have two recommendations from advisers and one from a American Indian community which the applicant was involved in, as well as a financial aid analysis, itinerary of expenses, two current transcripts and a list of courses the student was planning to take, according to Tex. "Morongo has extended aid to people of different tribes...I think its great and I hope they keep it up," Tex said over the phone.
Deadline for the 2006 submission is April 1. The application may be downloaded from www.morongonation.org

Back row, left to right: SMSC Gaming Enterprise Vice-Chairman of the Board of Directors Charlie Vig, SMSC Gaming Enterprise Board of Directors Secretary Freedom Buchtel, Environmental Services Heavy-Duty Custodian Gail Joplin, American Red Cross Donations Relations Manager Melanie Ewald, Little Six Casino Restaurant Cashier Jeannine Johannsen, SMSC Gaming Enterprise Board of Directors Director Rob Totenhagen, SMSC Gaming Enterprise Board of Directors Treasurer Loretta Zacharias. Front row, left to right: SMSC Gaming Enterprise Chairman of the Board of Directors Steve Florez and SMSC Gaming Enterprise Board of Directors Director Mike Crooks.

Prior Lake, Minnesota – Team Members at Mystic Lake and Little Six Casinos were saddened by events in New Orleans surrounding Hurricane Katrina and its wake of devastation. As casino employees they were particularly affected by news of the thousands of casino workers in the Gulf area who were suddenly homeless, jobless, and grieving. Wanting to help, Team Members initiated a grassroots effort to raise funds, sharing their concerns with casino management personnel. A day of planning and discussion followed, and a fundraising strategy was in put place with the American Red Cross designated as the fund recipient.
Sharing their grief for the victims and working together to make a difference, Team Members donated $17,510.88. The Shakopee Mdewakanton Sioux Community Business Council had been discussing ways to help with the Hurricane Katrina relief effort. “We heard the Team member’s story and decided to match their contributions,” said SMSC Chairman Stanley Crooks. The total donation of $35,021.76 was made to the American Red Cross on September 29, 2005 at Mystic Lake Casino.Hurricane Katrina struck land at New Orleans August 29, 2005, disrupting more than one million peoples' lives. This tragedy left hundreds of thousands homeless, orphaned, injured, and grieving for lost loved ones. Damage estimates have topped $200 billion. As floodwaters recede, the devastation is further revealed. Ninety thousand square miles of the southeastern United States have been declared federal disaster areas.Last winter the SMSC responded to the tsunami, which hit Southeast Asia by donating over 250,000 bottles of water through the relief organization Feed The Children. The water was transported to survivors and aid workers in the cities of Banda Aceh, Jakarta, and Medan, all in Indonesia.
The Shakopee Mdewakanton Sioux Community, a federally recognized Indian Tribe in Minnesota, is the owner and operator of Mystic Lake Casino Hotel, Little Six Casino, The Meadows at Mystic Lake Golf Course, Playworks, Dakotah! Sport and Fitness, and other enterprises on the reservation south of the Twin Cities.

"The SMSC Business Council has directed Mdewakanton Emergency Services to assist whenever possible to make the larger community safer for all area residents", said Muelken.

Prior Lake, Minnesota - On October 1, 2005, it was one year since Mdewakanton Emergency Services began ambulance transport for patients on the Shakopee Mdewakanton Community and surrounding areas. During that time Mdewakanton Emergency Services responded to an average of 180 calls a month, 85% of which were medical and 55% of which were transported. They responded to over 70 mutual aid calls over the past year from area departments including Queen of Peace Hospital in New Prague and Allina.
With the assistance of trained Emergency Medical Technicians on the Shakopee Mdewakanton Sioux Community Gaming Enterprise Security Staff, the department had several successful defibrillator "saves" where patients were shocked with a defibrillator and then had their heart rhythm restored. “Our goal is to defibrillate these patients within 3 minutes, treat with advanced life support procedures, and transport to St. Francis Hospital for evaluation and stabilization as quickly as possible. After this they may be transferred to an appropriate hospital with cardiac catheterization capabilities. This is a procedure to open blocked vessels in the heart. If this can be done quickly it will result in minimal heart damage," said SMSC Director of Emergency Services Jim Muelken.
Patients' outcomes have been greatly improved by the quick response of Community Responders. First responders (Security Staff) are on scene in 1 minute and Mdewakanton Emergency services are on scene within 0-2 minutes, 95% of the time. All responding ambulances can provide Advanced Life Support.
Ambulance crews are able to perform skills such as checking vital signs, administering oxygen, advanced airway techniques, administering medications, electrocardiogram interpretation and treatment, emergency obstetrics, and responding to all types of trauma.
As an exercise of governmental authority over all its lands and all lands within the boundaries of the Shakopee Mdewakanton Sioux Community, the ambulance service serves Community members, guests of the Community, and residents of nearby communities by request through mutual aid agreements. Mdewakanton Emergency Services operates an ambulance service as well as a fire, rescue, and hazardous materials response unit.
Negotiations for the groundbreaking ambulance service culminated in an intergovernmental agreement signed May 26, 2004, for the Shakopee Mdewakanton Sioux Community by Chairman Stanley R. Crooks, along with Representatives from the Minnesota Emergency Management Services Regulatory Board: Chairman Michael Parrish and Executive Director Mary Hedges.
"The SMSC Business Council has directed Mdewakanton Emergency Services to assist whenever possible to make the larger community safer for all area residents", said Muelken.
Mdewakanton Emergency Services is owned and operated by the Shakopee Mdewakanton Sioux Community, a federally recognized Indian Tribe in Minnesota. The SMSC is also the owner and operator of Mystic Lake Casino Hotel, Little Six Casino, Dakotah Meadows RV Park and Campground, Playworks, Dakotah! Sport and Fitness, and other enterprises.

Press Release: Shakopee Mdewakantion Sioux Community, MN
Shakopee Mdewakanton Sioux Community Supports Local Social Services Through Charitable Giving
In fiscal year 2005 the SMSC donated more than $14.5 million to charitable organizations and Indian Tribes. Over the past several years the SMSC has donated more than $56.5 million to charitable organizations and Indian Tribes.

Prior Lake, Minnesota – Dakota Tribes have a long tradition of helping those in need. That tradition continues today in the Shakopee Mdewakanton Sioux Community commitment to charitable giving. The SMSC announces $261,500 in grants to several local social service agencies.
The Division of Indian Works of Minneapolis received a donation of $100,000 for a teen parenting program, emergency assistance, a group home, and operating expenses. The DIW received a donation of $75,000 for the same programs earlier in fiscal year 2005. The DIW also provides summer activities, after school activities, holiday meal baskets, culture camp, tutoring, and services for Native American families.
The SMSC donated $75,000 to the Minnesota Indian Women's Resource Center in Minneapolis for operating expenses. The MIWRC provides referrals, advocacy, and support for families in the areas of chemical dependency and sexual assault recovery. The SMSC donated $50,000 each year to the MIWRC in fiscal years 2004 and 2003.
American Indian Services of Minneapolis will receive $50,000 for facility improvements including renovations or replacements to the kitchen, roof, fire alarms, windows, and carpets. AIS provides support services primarily to recovering chemically dependent individuals who are in transition from treatment. They also run the only Native American halfway house in Minneapolis. In fiscal year 2004 the SMSC donated $100,000 to them.
The Neighborhood Involvement Program of West Minneapolis received $15,000 for general services. NIP provides services for immigrants, people without health insurance, those who are mentally ill, senior citizens, at-risk youth, and victims of violence. This is the second installation of a three-year grant for a total of $50,000.
Ain Dah Ing, Inc., of Shell Lake, Wisconsin, received an SMSC donation of $10,000 for training and upgrading services for their 15-bed residential facility and halfway house. In fiscal year 2005 they received $10,000 to provide healing, education, and inspiration to Native Americans in recovery from alcoholism and drug abuse.
Indian Fellowship of Minneapolis received $6,500 for repair to a boiler. In previous years they have received a total of $10,000 for holiday donations. Indian Fellowship is a church serving a predominantly Native American congregation.
The Miigeweyon Funeral Project in Minneapolis received $5,000 to help pay for a van. The Funeral Project provides space for wakes, wake and funeral cards, a resource directory, a funeral food shelf, low cost handmade wooden coffins, and a memorial feast in addition to transportation for Native Americans who have journeyed to the Spirit World for burial. The Project has assisted with 530 funerals since 1992. They received a donation from the SMSC for $6,000 in fiscal year 2005.
In fiscal year 2005 the SMSC donated more than $14.5 million to charitable organizations and Indian Tribes. Over the past several years the SMSC has donated more than $56.5 million to charitable organizations and Indian Tribes. The SMSC utilizes its financial resources from gaming and non-gaming enterprises to pay for all of the internal infrastructure of the Tribe, including but not limited to housing, roads, water and sewer systems, and essential services to its tribal members in education, health, and welfare. The Shakopee Mdewakanton Sioux Community, a federally recognized Indian Tribe in Minnesota is the owner and operator of Mystic Lake Casino Hotel, Playworks, Dakotah! Sport and Fitness, and other enterprises on the reservation south of the Twin Cities.

Prior Lake, Minnesota - An AIDS prevention program, a female snow leopard, food pantries, a youth shelter, women's shelters, building repairs, teen drug prevention, and medical services are just some of the donations to local charitable organizations the Shakopee Mdewakanton Sioux Community has made this fiscal year. Out of a cultural tradition to help those who are less fortunate, the SMSC has donated and pledged more than $10 million to Indian tribes, Native American and other charitable organizations since October 1, 2003.

In Shakopee the SMSC donated $25,000 to St. Mary's Clinic which serves a largely Hispanic population. Also in Shakopee, the CAP Agency received $21,000 for holiday programs and yearlong support. Red Oak Elementary School received $5,000 for books by and about Native Americans. The SMSC has also made donations in Shakopee to the Teen Center, the Early Childhood Education Playground, Soul Seekers Book Club at the Women's Prison, Allina Hospice Care, Sunpath Elementary School, Dollars for Scholars, and the Law Enforcement Memorial Scholarship.

In Prior Lake this fiscal year the SMSC has made donations to the Prior Lake Players, D.A.R.E., Lakefront Days fireworks, the Chamber of Commerce senior luncheon and golf tournament, Prior Lake Youth Wrestling, the Laker Athletic Booster Club, and Five Hawks Elementary School. The SMSC donated $15,000 to the City of Prior Lake for tactical vests and ballistic helmets.

To keep teenagers safe, the SMSC supports graduation lock-in parties at area schools. In 2004 the SMSC donated to 10 organizations and schools: Apple Valley, Burnsville, Farmington, Jordan, Kennedy High School, New Prague, Prior Lake, Rosemount, the School of Environmental Studies, and Shakopee.

The Shakopee Mdewakanton Sioux Community supports numerous social service organizations throughout the metropolitan area through donations, including: $25,000 to the Southern Valley Alliance for Battered Women (Belle Plaine), $10,000 to the Women of Nations Shelter (St. Paul), $20,000 to Ain Dah Yung (Minneapolis), $5,000 to Chrysalis (Minneapolis), $20,000 to the Indian Child Welfare Law Center (Minneapolis), $5,000 to the Emergency Food Shelf Network (Twin Cities), and $5,000 to Loaves and Fishes (Minneapolis). The SMSC also supported the Shakopee Indian Education Summer Program.

The SMSC supports medical research with donations to the American Diabetes Association, the American Heart Association, Heartlink, American Cancer Society's Relay for Life, the University of Minnesota Cancer Center, and the Juvenile Diabetes Research Foundation.

In Minneapolis several organizations received substantial donations. The Indigenous Peoples Task Force received $100,000 for an AIDS program. American Indian Services received $100,000 for capital support. AIOIC received $50,000 for building repairs. The American Indian Housing and Community Development Corporation received $50,000 for housing programs. The American Indian Neighborhood Development Corporation received $50,000 for economic development.

Donations of $25,000 each went to the Minneapolis Public Library for construction, the Minnesota American Indian Chamber of Commerce for economic development support, and Migizi Communications.

Other donations in Minneapolis went to the All Nations Indian Church for a preschool ($5,000); Na way ee Center School for a mini bus and winter wear ($23,000); YouthCARE; You Can Run But You Cannot Hide teen drug prevention; Augsburg College; Veteran's Administration Medical Center; Maaji; Hennepin County Chemical Dependency Service; Little Earth's Domestic Abuse Project; Headwaters Foundation for Justice, the American Indian Wellness Fair, and The Bridge.

This fiscal year the SMSC has donated to a number of organizations in St. Paul: $5,000 to Como Park Zoo for a female snow leopard named Suraj; $25,000 for Almanac at the Capitol to KTCA Twin Cities Public Television; Cretin Derham Hall for scholarships; St. Paul American Indians in Unity ($10,000 for emergency housing assistance for Native Americans); Seventh Annual Children's Water Festival; and the Science Museum.

In other areas in the metropolitan area, the SMSC has donated to Dan Patch Days (Savage); the LeSueur County sheriff's office; St. John's Catholic Aid Council (Jordan); $5,000 to PACER (Bloomington); Community Education (Jordan); Homeward Bound for developmentally disabled (Plymouth); Scott County Human Services, the Jacob Wetterling Foundation (St. Joseph), Elizabeth Fry Ellet Interpretive Trail (Eden Prairie), and the 34th ID Discom support for families of troops in Iraq and Afghanistan (Fort Snelling).

Prior Lake - A Shakopee Mdewakanton Sioux Community member has been honored by her peers as a leader in Tribal gaming. SMSC Commissioner of Gaming Cherie Crooks-Bathel was awarded the Norman M. Crooks Eagle Feather Award by the Minnesota Indian Gaming Association (MIGA). The award is named after Cherie's grandfather, the Community's first Chairman who brought Indian gaming to Minnesota . Cherie is also the daughter of the current SMSC Chairman Stanley R. Crooks.

In presenting the award, John McCarthy, Executive Director of MIGA, said, "In recognizing Cherie we are recognizing one individual that stands out because she does such an excellent job. Cherie truly sees the vision of Norman Crooks. The Shakopee Community's gaming operations and Gaming Commission have set a nationwide standard, not just in Indian Country, of lawful gaming activities with systems in place to ensure complete compliance with federal and Tribal law. It is the regulator, the Tribal Gaming Commission, that oversees gaming operations to keep Tribal gaming free from corruption and criminal activities."

2004
The Southern Ute Indian Tribe and Sky Ute Casino Hosts
The Fifth Annual $20,000 Non-Profit Money Booth
Sky Ute Casino, CO - For more information contact Heather Campbell at (970) 749-3088
Ignacio , CO - Fifteen non-profit and service organizations from La Plata and San Juan Counties each received their share of the $20,000 donated by the Southern Ute Indian Tribe in the Fifth Annual Non-Profit Money Booth held on Thursday, May 6, 2004 at Sky Ute Casino. The big winner of the night was the Braided River Peace Project, a Durango based organization that offers victim and offender mediation, restorative group conferencing, and peacemaking/talking circles to all members of the community at no cost. Director, Tami Graham, pulled out a total of $2,135 for the Project. Other selected organizations and the amounts they received are listed below.
$1,661.43 Adult Education Center of Durango, CO
$2,146.43 Braided River Peace Project, CO
$1,196.43 Big Brothers Big Sisters of La Plata County, CO
$500.00     Cadence Center for Therapeutic Riding, CO (Didn't attend)
$1,346.43 Children's Museum of Durango, CO
$2,021.43 Durango Early Learning Center, CO
$1,146.43 Durango Latino Education Coalition, CO
$941.43     Durango Nature Studies, CO
$1,261.43 Excel Charter School, CO
$1,371.43 La Plata County Humane Society, CO
$986.43     Los Companeros, CO
$1,471.43 National Indian Youth Leadership Project, CO
$921.43     Native American Youth Organization, CO
$1,726.43 San Juan Basin Area on Aging, CO
$1,301.43 Volunteers of America - Southwest Safehouse, CO

ThreeHoops presents a Q & A style article interviewing IRS' Office of Indian Tribal Governments (IRS/ITG) Specialist, Don Thomas. Acknowledgements for content contribution and review also go to Debra Thompson of ITG Northwest, and Ken Voght of ITG, Eastern United States & Southern Plains.

The Q & A is not to be used or cited as authority for setting or sustaining a technical position, but instead to come to a better understanding of the tax law as it pertains to Indian tribal governments.

The overall goal of the office of Indian Tribal Governments (ITG) within IRS "is to use partnership opportunities with Indian tribal governments, tribal associations, and other federal agencies to respectfully and cooperatively meet the needs of both the Indian tribal governments and the federal government and to simplify the tax administration process." Specialists for ITG often address issues that are unique to Indian country through education, customer service and enforcement.

ThreeHoops: If an individual, or charitable fund or foundation wanted to make a donation to an Indian Tribal government, would they be allowed a charitable deduction for their contribution?

Donald Thomas, IRS Indian Tribal Governments Specialist, Pacific Northwest: Individuals, estates and business entities are allowed charitable deductions for contributions to recognized tribal governments. Under Code Section 7871(a)(1) an Indian tribal government shall be treated as a State for contribution purposes by individuals, corporations or partnerships, estates, or by persons subject to gift tax per sections 170, 2055, 2106(a)(2) and 2522. Section 7701(a)(40)(A) states ";The term 'Indian tribal government' means the governing body of any tribe, band, community, village or group of Indians, or (if applicable) Alaska Native, which is determined by the Secretary, after consultation with the Secretary of the Interior, to exercise governmental functions.". In other words, "Indian tribal governments;" must be recognized by the Secretaries of Treasury and Interior to be treated as a state for charitable contribution purposes.

ThreeHoops: So we understand that an individual, estates or business entities are allowed charitable deductions to 'federally' recognized tribal governments.

How would IRS tax code treat making a grant to a Tribal government differently from making a grant to a state?

How would IRS tax code treat making a grant to a Tribal government differently from making a grant to a 501 (c) (3) (nonprofit) organization?

Donald Thomas, IRS Indian Tribal Governments Specialist, Pacific Northwest: Charitable funds and foundations can and do make grants to Tribal governments, Recognized Tribes and subsidiaries under Section 7871 may receive contributions or gifts like states receive contributions. A Tribe or its subsidiary may utilize charitable contributions for the Tribe, its members, or donate to another charitable organization. An exception to utilizing charitable Contributions as the Tribe wants, is if the original contribution had a restriction, then that contribution, grant or donation may be limited to its intended purpose. Restrictions and limitations are placed by the donor, and violation may result in bad press, no additional funds and/or court action.

Pursuant to Section 4942 of the Code, a foundation is not subject to tax on a qualifying distribution paid to accomplish one or more purposes of Section 170(c)(2)(B). Although Section 170(c)(2)(B) does not specifically include distributions to the state as a qualifying distribution, the Internal Revenue Regulation Section 53.4942(a)-3(a)(2) extends the definition of "qualifying distributions" to include distributions to the state or political subdivisions.

Code Section 7871(a)(7)(B) states that an Indian Tribal government shall be treated as a state for purposes of subchapter A of Chapter 42, including sections 4940 through 4945 that are applicable to private foundations.

A grant to an Indian Tribal government or subdivision would constitute as a qualifying distribution under Section 4942, but would not constitute a taxable expenditure under Section 4945 provided that the Tribal entity is recognized by the Secretary of Treasury.

A Tribe that is state-recognized, but not federally-recognized may utilize a 501(c)(3) structure as its operating entity. By utilizing a 501(c)(3) structure the Tribal organization would be exempt from taxation and a private foundations could make a "qualifying distribution" to that Tribe under Section 4942.

A federally-recognized Tribe may also form a 501(c)(3) subsidiary, but it is not necessary because foundations are equally permitted to make "qualifying distributions" to states, recognized tribes and 501(c)(3) organizations. Some foundations may prefer distributing to 501(c)(3) organizations because they are insured that the (c)(3) organizations will not influence legislation, have more control that the funding will be utilized for the grant purposes, and they will have access to the books and records. Under these conditions of the foundation, the Tribe that sets up a 501(c)(3) organization will lose certain sovereign rights, and should consider carefully about its sovereignty.

ThreeHoops: Tribal governments come in different forms. There are federally recognized Tribes and there are state recognized Tribes. Federally recognized Tribes are those which you mention as being recognized by the Secretaries of Treasury and Interior, is this correct?

Donald Thomas, IRS Indian Tribal Governments Specialist, Pacific Northwest:
Yes, you are correct.
Federally recognized Tribes are initially recognized by the Secretary of Interior and published in the Federal Register as recognized and eligible to receive services from the United States Bureau of Indian Affairs. The Secretary of Treasury recognizes Tribal governments for purposes of Code Section 7871, after conferring with the Secretary of Interior and publishes a list of the federally recognized Tribes in the Internal Revenue Bulletin (IRB).

Each state has a list of Tribes that is recognized within its boundaries. States generally recognize all federally recognized Tribes, and may recognize other Tribes through its petitioning process.

ThreeHoops: If an individual, estate, business or charitable fund or foundation wanted to make sure a Tribal Nation was federally recognized is there a list they can refer to? Where would they find the list? Does it cost anything?

Donald Thomas, IRS Indian Tribal Governments Specialist, Pacific Northwest:
The latest list of recognized Tribes was published as Revenue Procedure (Rev. Proc. ) 2001-15, IRB 2001-5, 465 on January 29, 2001. If a Tribe has not been included in Rev. Proc. 2001-15, and it is recognized by the Secretary of Interior, then it may submit in the form of an application for a private letter ruling in accordance with Rev. Proc. 2001-1, IRB 2001-1, 1.

There are several sources the Internal Revenue Bulletin. You may contact one of many tax professionals; Tax Attorneys, Certified Public Accountants, Enrolled Agents and other tax advisors that subscribe to the IRB or the semiannual accumulation of the IRB called the Cumulative Bulletin. IRB and/or the CB may be ordered directly from the: Superintendent of Documents, P.O. Box 371954, Pittsburgh, PA 15250-7954; online orders http://bookstore.gpo.gov/irs; phone orders (202) 512-1800; and fax orders (202) 512-2250. In addition, the Internal Revenue Bulletin is available on CD-ROM annually as part of Publication 1796. The CD-ROM can be purchased from National Technical Information Service (NTIS) on the Internet at www.irs.gov/cdorders or by calling (877) 233-6767. Each of the above sources will charge you for the information.

A free service by the Internal Revenue Service for those with access to the Internet can be found at www.irs.gov/ at the bottom of the page select Tax Info for Business, then scroll down to Internal Revenue Bulletins. The Internal Revenue Bulletins may be linked directly by going to http://www.irs.gov/bus_info/bullet.html which is in Adobe PDF format.

ThreeHoops: In contrast to federally recognized Tribes, 'state recognized Tribes' do not appear on Rev. Proc. 2001-15, or in Rev. Proc. 84-36, 1984-1 CB 510 (political subdivision list). They also are generally organized under 501 (c) (3) nonprofit structures because they are not federally recognized, yet still need a way to provide for the services the Tribe gives Tribal members. If an individual, estate, business or charitable fund or foundation wanted to make a charitable donation to a state recognized Tribe operating under a 501 (c) (3) structure, do they need to take any different actions then they would take to donate to any other 501 (c) (3) organization?

Donald Thomas, IRS Indian Tribal Governments Specialist, Pacific Northwest:
Section 501 (c) (3) organizations are notified of their status by the IRS, Exempt Organization (EO), by letter. The Tribe and its organization should have a copy of that letter on file. Therefore, a contributing organization can request from the Tribe a copy of that EO letter or refer to the Cumulative List of Organizations, Publication 78. Pub 78 is for sale by the Superintendent of Documents or you may go to the Internet at www.irs.gov/ then go to Site Tree (at the bottom of the irs web site page), then to Exempt Organization Search, then Search for Exempt Organizations or simply click on http://www.irs.gov/search/eosearch.html for the publication 78. Tribes will not be listed in the Cumulative List of Organization Publication (pub 78) just like states and local governments will not be listed, but 501. (c) (3) nonprofit organization will be listed.

ThreeHoops: Thank you Mr. Thomas, for your insight and information on this topic. If people have more questions about this subject for the IRS Indian Tribal Governments office, who should they contact?

Donald Thomas, IRS Indian Tribal Governments Specialist, Pacific Northwest:
Thank you. Indian Tribal Governments offers you the following ways to get material and answers on federal tax matters:

The following managers will put you in direct contact with an Indian Tribal Government Specialist in each respective state area.