New Hampshire Administrative Code

"Fund raising counsel" means "fund raising counsel" as defined in RSA 7:21, V. Notes N.H. Admin. Code § Jus 401.20 Derived from Volume XLII Number 45, Filed November 10, 2022, Proposed by #13455, Effective 10/7/2022, Expires 10/7/2032 Amended by Number 2, Filed January 9, 2025, P…

"Generally accepted accounting principles" means the accounting principles, standards, and procedures established by the Financial Accounting Standards Board. Notes N.H. Admin. Code § Jus 401.21 Derived from Volume XLII Number 45, Filed November 10, 2022, Proposed by #13455, Effe…

"Governing documents" means the articles of agreement, bylaws, charter, constitution, trust instrument, last will and testament, or other document that sets forth the entity's purpose and directs or rules the operations of the entity. Notes N.H. Admin. Code § Jus 401.22 Derived f…

"Health care charitable trust" means "health care charitable trust" as defined in RSA 7:32-d, V. Notes N.H. Admin. Code § Jus 401.23 Derived from Volume XLII Number 45, Filed November 10, 2022, Proposed by #13455, Effective 10/7/2022, Expires 10/7/2032 Amended by Number 2, Filed …

"New Hampshire-based" entity means: (a) An entity created under the laws of New Hampshire; or (b) An entity created or formed outside of New Hampshire that has its principal place of operations in New Hampshire. Notes N.H. Admin. Code § Jus 401.24 Derived from Volume XLII Number …

"Paid solicitor" means "paid solicitor" as defined in RSA 7:21, VI. Notes N.H. Admin. Code § Jus 401.25 Derived from Volume XLII Number 45, Filed November 10, 2022, Proposed by #13455, Effective 10/7/2022, Expires 10/7/2032 Amended by Number 2, Filed January 9, 2025, Proposed by …

"Pecuniary benefit transaction" means "pecuniary benefit transaction" as defined in RSA 7:19-a, I(c). Notes N.H. Admin. Code § Jus 401.26 Derived from Volume XLII Number 45, Filed November 10, 2022, Proposed by #13455, Effective 10/7/2022, Expires 10/7/2032 Amended by Number 2, F…

"Private foundation" means a "private foundation" as defined in 26 U.S.C. § 509(a) of the Internal Revenue Code. Notes N.H. Admin. Code § Jus 401.27 Derived from Volume XLII Number 45, Filed November 10, 2022, Proposed by #13455, Effective 10/7/2022, Expires 10/7/2032 Amended by …

"Probate court" means the probate division of the New Hampshire circuit court. Notes N.H. Admin. Code § Jus 401.28 Derived from Volume XLII Number 45, Filed November 10, 2022, Proposed by #13455, Effective 10/7/2022, Expires 10/7/2032 Amended by Number 2, Filed January 9, 2025, P…

"Qualified charitable gift annuity" means a "qualified charitable gift annuity" as defined in RSA 403-E:1, V. Notes N.H. Admin. Code § Jus 401.29 Derived from Volume XLII Number 45, Filed November 10, 2022, Proposed by #13455, Effective 10/7/2022, Expires 10/7/2032 Amended by Num…

"Reasonable minimum contacts" means that a charitable trust: (a) Conducts more than de minimis operations in New Hampshire; (b) Specifically targets, through internet or non-internet means, New Hampshire residents to make donations; or (c) Receives donations from New Hampshire re…

"Religious organization" means "church" as defined in 26 U.S.C. § 6033(a)(3)(A)(i). Notes N.H. Admin. Code § Jus 401.31 Derived from Volume XLII Number 45, Filed November 10, 2022, Proposed by #13455, Effective 10/7/2022, Expires 10/7/2032 Amended by Number 2, Filed January 9, 20…

"Solicitation" means "solicitation" as defined in RSA 7:21, VII. Notes N.H. Admin. Code § Jus 401.32 Derived from Volume XLII Number 45, Filed November 10, 2022, Proposed by #13455, Effective 10/7/2022, Expires 10/7/2032 Amended by Number 2, Filed January 9, 2025, Proposed by #14…

"Testamentary trust" means a trust established in accordance with the instructions contained in a last will and testament. Notes N.H. Admin. Code § Jus 401.33 Derived from Volume XLII Number 45, Filed November 10, 2022, Proposed by #13455, Effective 10/7/2022, Expires 10/7/2032 A…

"Trustee" means the trustee of an express trust, a municipal trustee of trust funds as described in RSA 31:22, or a library trustee as described in RSA 202-A:6-8. Notes N.H. Admin. Code § Jus 401.34 Derived from Volume XLII Number 45, Filed November 10, 2022, Proposed by #13455, …

(a) Except as described in Jus 402.01(c), any charitable trust that is New Hampshire-based shall register with the charitable trusts unit in accordance with RSA 7:28, I. (b) Except as described in Jus 402.01(c), any charitable trust that is not New Hampshire-based but has reasona…

(a) Any entity may request a determination from the charitable trusts unit as to whether it is required to register as a charitable trust. (b) Any entity seeking a determination from the charitable trusts unit as to whether it is required to register shall complete and submit For…

(a) Any charitable trust that is required to register in New Hampshire shall register with the charitable trusts unit within 6 months after any part of the income or principal is authorized or required to be expended for a charitable purpose. (b) Registration shall be accomplishe…

(a) Any charitable trust required to register with the charitable trusts unit shall complete and submit Form NHCT-11 "Application for Registration," effective September 2022, available on www.doj.nh.gov/charitable-trusts/forms.htm. (b) Any charitable trust required to register wi…

(a) Upon review of a Form NHCT-11 "Application for Registration" that is not in proper form, including but not limited to, an incomplete application or an application that is not in compliance with Jus 402.04, RSA 7:19-32-l, or RSA 292, the charitable trusts unit shall retain the…

(a) If the application for registration complies with the requirements of Jus 402.04 and Jus 402.05, the charitable trusts unit shall, in accordance with RSA 541-A:29, issue to the charitable trust a registration certificate and registration number. If a registration certificate …

(a) The administrator of any estate subject to New Hampshire probate court administration that involves a will which makes a charitable bequest shall submit to the charitable trusts unit an initial notice and a distribution notice on Form NHCT-17 "Notice as to Estates with Charit…

(a) Within 6 months from the date that the interest of charitable beneficiaries in any New Hampshire-based non-testamentary express trust becomes irrevocable, the trustee of such trust shall submit an initial notice to the charitable trusts unit. Thereafter, so long as no distrib…

(a) Any registered charitable trust described in Jus 402.01(a) or (b) shall submit to the charitable trusts unit on an annual basis Form NHCT-12 "Annual Report," effective September 2022, available on www.doj.nh.gov/charitable-trusts/forms.htm. (b) New Hampshire governmental enti…

(a) Charitable trusts shall complete and submit their annual reports on Form NHCT-12 "Annual Report," effective September 2022, available on www.doj.nh.gov/charitable-trusts/forms.htm. (b) Charitable trusts shall provide the following documents with the completed Form NHCT-12: (1…

(a) Any charitable trust with the combined value of investments and revenues of less than $10,000 may submit a written application for suspension of the annual report filing requirement for up to 5 years if it meets the following requirements: (1) The charitable trust has in the …

(a) The first annual report of the charitable trust shall be filed with the charitable trusts unit on or before: (1) Four months and 15 days following the close of the charitable trust's first full fiscal year following the date of issuance of the registration certificate, if the…

(a) Any charitable trust that is in good standing status with the charitable trusts unit as defined in Jus 406.02(a)(4) may request an extension of the deadline to file its annual report for 6 months by submitting Form NHCT-14 "Application for Extension of Time to File Annual Rep…

(a) In accordance with RSA 11:5-b, II, the state treasurer shall submit to the charitable trusts unit on an annual basis a list of any donated funds held in trust by the state of New Hampshire. The list shall include the name, purpose, and current dollar value of each fund. (b) I…

The charitable trusts unit shall maintain a register of charitable trusts in accordance with RSA 7:19, I. Notes N.H. Admin. Code § Jus 405.01 Derived from Volume XLII Number 45, Filed November 10, 2022, Proposed by #13455, Effective 10/7/2022, Expires 10/7/2032 Amended by Number …

(a) The contents of the register described in Jus 405.01 shall include, in paper, microfiche, or electronic format, the following documents pertaining to each charitable trust: (1) Any application for registration in accordance with Jus 402 or notification in accordance with Jus …

In responding to requests for inspection of the register, the charitable trusts unit shall comply with all applicable provisions of RSA 91-A and RSA 91-C. Notes N.H. Admin. Code § Jus 405.03 Derived from Volume XLII Number 45, Filed November 10, 2022, Proposed by #13455, Effectiv…

In accordance with RSA 7:32-a, the director shall prepare and cause to be published on the website for the department of justice a directory of charitable trusts. Notes N.H. Admin. Code § Jus 406.01 Derived from Volume XLII Number 45, Filed November 10, 2022, Proposed by #13455, …

(a) The online directory of charitable trusts described in Jus 406.01 shall include the following information: (1) Name of each charitable trust registered with the charitable trusts unit; (2) Address of the charitable trust on file with the charitable trusts unit; (3) Charitable…

Any charitable trust that seeks to withdraw its registration with the charitable trusts unit because it has dissolved, merged with another entity, terminated, ceased charitable activities, or, in the case of a foreign nonprofit corporation, withdrawn from charitable activities in…

(a) Any foreign nonprofit corporation that seeks to withdraw its registration because it has withdrawn from charitable fundraising and charitable activities in New Hampshire, may, in lieu of filing a final Form NHCT-12 in accordance with Jus 407.01, file Form NHCT-16 "Withdrawal …

The notice of withdrawal pursuant to Jus 407.01 shall be submitted to the charitable trusts unit on or before the deadline for filing the charitable trust's annual report in accordance with Jus 404.04. Notes N.H. Admin. Code § Jus 407.03 Derived from Volume XLII Number 45, Filed …

(a) In accordance with RSA 7:28-b, fund raising counsel shall register with the charitable trusts unit prior to performing services in New Hampshire on behalf of a charitable trust and thereafter on an annual basis on or before the anniversary date of the initial registration by …

(a) Prior to performing services in New Hampshire on behalf of a charitable trust, fund raising counsel and the charitable trust for which fund raising counsel intends to perform services shall enter into a contract that complies with RSA 7:28-b, I and II. (b) Prior to performing…

Fund raising counsel shall not begin performing services in New Hampshire until after registration in accordance with Jus 408.01 and the notice of fund raising counsel contract in accordance with Jus 408.02 are accepted by the charitable trusts unit. The registration and notice o…

Fund raising counsel shall maintain for 3 years after completion of each solicitation campaign and make available to the charitable trusts unit upon request the following: (a) Written accounting(s) provided by fund raising counsel to the charitable trust in accordance with RSA 7:…

Any paid solicitor shall register with the charitable trusts unit prior to performing services in New Hampshire on behalf of a charitable trust or police, law enforcement, or firefighters' association and thereafter on an annual basis on or before the anniversary date of the init…

(a) Any paid solicitor shall supply with Form NHCT-21 the following:(1) With the initial application, articles of incorporation or other formation document with any amendments; and (2) A detailed explanation or documentation of any action taken by a state or federal agency or cou…

(a) Prior to each solicitation campaign and annually thereafter during the course of the campaign on behalf of a charitable trust or police, law enforcement, or firefighters' association, any paid solicitor shall complete and submit to the charitable trusts unit a completed Form …

Any paid solicitor shall not begin performing services in New Hampshire until after registration and the solicitation notice are accepted by the charitable trusts unit. The registration and solicitation notice shall be deemed accepted 10 business days after receipt by the charita…

(a) A paid solicitor shall file with the charitable trusts unit Form NHCT-26 "Joint Financial Report," effective September 2022, available online at www.doj.nh.gov/charitable-trusts/forms.htm, within 90 days after a solicitation campaign has been completed. (b) If the solicitatio…

The paid solicitor shall report in writing to the charitable trusts unit within 7 calendar days any material changes to information filed with the charitable trusts unit. Notes N.H. Admin. Code § Jus 409.06 Derived from Volume XLII Number 45, Filed November 10, 2022, Proposed by …