A vocal rail supporter has filed a complaint with the Internal Revenue Service alleging that Small Business Hawaii has improperly used donations to pay for a lawsuit against the project.

Hannah Miyamoto revealed the complaint yesterday and shared details on her website, AlohaTransit.com. Describing herself in a self-referential press release as a “non-profit organization expert,” Miyamoto says SBH is mixing tax-deductible donations with funds from other plaintiffs, which she claims is a violation of federal law.

SBH’s Entrepreneurial Education Foundation is just one of a handful of plaintiffs. Others are funneling donations to the group that’s headed by Republican Hawaii Sen. Sam Slom (pictured above), conservative blogger Malia Zimmerman and others.

Miyamoto closed the announcement with a threat: “If the Foundation does not take immediate action, the consequences, Miyamoto hinted, may be severe.”

Is Miyamoto correct in her interpretation of tax law? Attorneys are encouraged to chime in with comments.