Dear Patriots,

I hope this message finds you well. It has been some time since my last update, and I write now to bring you current on where the Maui County Republican Party (MCRP) stands regarding its ongoing legal dispute with the leadership of the Hawaiʻi Republican Party (HRP).

On November 3, 2025, I filed a lawsuit under Hawaiʻi Revised Statutes (HRS) Chapter 429, which governs unincorporated nonprofit associations. This statute makes clear that an organization such as the Hawaiʻi Republican Party are legally bound to operate in accordance with their own bylaws and governing rules. When those rules are ignored, misapplied, or weaponized for retaliatory or punitive purposes—and when all internal remedies have been exhausted—members are entitled to seek judicial clarification and relief. That is precisely the purpose of my lawsuit.

Subsequent to the filing, on October 9, 2025, I received correspondence threatening suspension unless the lawsuit was withdrawn. Rather than resolving the underlying governance issues, this response escalated the matter and raised serious concerns about retaliation for exercising legally protected rights. Those concerns are separate from, but closely related to, the claims presently before the court.

My lawsuit is supported by substantial documentation and sworn exhibits. The conduct at issue includes, but is not limited to:

• The formation of a so-called disciplinary committee without authority under the HRP bylaws. Failure to recognize the sovereignty and authority of County Committees, as required by the bylaws and Robert’s Rules of Order Newly Revised.
• Improperly convened Special State Committee meetings
• Improper IPPRC meetings
• Obstruction of lawful financial access, transparency, and oversight

These actions appear to breach HRS §429-13, which requires good faith and fair treatment in unincorporated nonprofit associations, and they cause serious harm to both HRP’s governance and my personal reputation. Additionally, HRS §11‑62(b) requires political parties to comply with their own governing rules, county committee rules, and internal procedures regarding leadership discipline and dispute resolution. As a nonprofit corporation, HRP is also subject to the Hawaiʻi Nonprofit Corporations Act.

Put plainly, the Maui County Republican Party Executive Committee has consistently insisted on only one thing: that HRP leadership follow its own rules and respect the lawful role of County Committees. That should not be controversial.

Under our governing documents, the State Party exists to support and coordinate the work of the County Parties, not to rule over them. The structure is intentionally “bottom‑up”: grassroots members in each county form committees, choose their leaders, and set priorities, and the State organization is meant to resource, unify, and amplify that local work—not override it. Our Party was designed to reflect a belief in limited government and local control, and when State leadership acts in a top‑down, heavy‑handed, or even tyrannical manner, it violates not only the letter of our rules but the spirit of our Republican principles.

More recently, a new and troubling issue has surfaced. HRP leadership has asserted that the Party may owe substantial State income tax, capital gains tax, or General Excise Tax (GET) in connection with the sale of the Kapiʻolani property on Oʻahu, and has suggested retaining outside accounting firms—at significant expense—to investigate an alleged liability.

It is important that members understand the documented facts...

With respect to federal tax status and capital gains, the Hawaiʻi Republican Party is a political organization exempt under 26 U.S.C. § 527. The Kapiʻolani property was used exclusively for Party and political purposes. Under federal tax law, proceeds from the sale of property used solely for exempt political purposes are not subject to capital gains taxation.

Regarding Hawaiʻi General Excise Tax, political organizations are not engaged in “business activity” as defined by HRS Chapter 237. The sale of a Party headquarters used exclusively for exempt political functions does not constitute taxable activity under GET law.

Because HRP maintained both federal and non-federal accounts, shared expenses and proceeds were allocated pursuant to 11 C.F.R. § 106.7. These allocations were implemented through Aristotle, an FEC-certified compliance system, which generated the required federal activity allocation. Reporting was completed through federally mandated disclosure processes.

The Hawaiʻi Campaign Spending Commission confirmed that funds held in the segregated building account were not reportable to the State unless and until transferred into a State account. While held in that account, no State reporting obligation existed.

The Party consulted qualified professionals, including a certified public accountant and Aristotle compliance support. No tax liability, reporting deficiency, audit, or assessment was identified by the IRS, the Hawaiʻi Department of Taxation, or any other authority. The Republican National Committee likewise raised no objection or concern regarding the handling or reporting of these funds.

Taken together, these facts demonstrate a documented, good-faith due-diligence process. No competent authority has determined that any State income tax or GET—let alone figures being informally suggested—was owed.

Accordingly, any narrative suggesting that the Party failed to meet tax obligations, concealed liabilities, or acted without professional review is inconsistent with the record and the guidance received at the time.

I also note, for transparency, that under Party rules all accounts—including the Trump Victory account—were required to be disclosed to the supervising State body. Under the current administration, that level of disclosure does not appear to be occurring.

In summary, the current HRP administration has, in my view:

• Violated its own governing documents.
• Misrepresenting or misunderstanding the Party’s tax position (where no such liability has been identified).
• Fostered a narrative that raises serious concerns about financial transparency and internal accountability.
• Created an illegitimate Disciplinary Committee.
• Failure to recognize County autonomy.

At this stage, court intervention is not a choice—it is a necessity. These issues go beyond personalities or internal disagreement; they concern the rule of law, fiduciary responsibility, and the future integrity of our Party.

These matters are currently set for a hearing on February 5, 2026, at 9:30 a.m., in Courtroom 3 (4th Floor). Members who are concerned about transparency, accountability, and principled Republican governance are welcome to attend and observe. Your presence and moral support are appreciated.

Thank you for your continued prayers, encouragement, and commitment to Republican principles. Together, we have a chance to hold our Party to the standards it professes to uphold.

With aloha and resolve,

Tammy Ash Perkins
Chair, Maui County Republican Party