1. (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.
2. (b) Except as described in Jus 402.01(c), any charitable trust that is not New Hampshire-based but has reasonable minimum contacts in New Hampshire shall register with the charitable trusts unit in accordance with RSA 7:28, I.

3. (c) Registration in accordance with RSA 7:28, I shall not apply to the following:

   1. (1) The United States, any state, territory, or possession of the United States, the District of Columbia, the Commonwealth of Puerto Rico, or to any of their agencies or governmental subdivisions;
   2. (2) Any religious organization;
   3. (3) Any express trust in which any charitable interests remain revocable by the settlor;

   4. (4) Any express trust, including a charitable remainder trust, charitable lead annuity trust, or testamentary trust, that has a present obligation to make distributions to charitable

      1. a. The charitable interests are fully distributed within one year from the inception of the trustee’s power pursuant to the trust instrument or probate court order to make such distributions; and
      2. b. The trust complies with Jus 403.01 or Jus 403.02, if applicable;

      beneficiary(ies), provided that:

   5. (5) Any express trust, including a charitable remainder trust, that is irrevocable but has no present obligation to make distributions to charitable beneficiaries, provided that the trust complies with Jus 403.02;
   6. (6) Any estate subject to probate court administration that involves a will which includes a charitable bequest, provided that the administrator complies with Jus 403.01, if applicable; and
   7. (7) Any donated conservation easement or interest in real estate donated for a charitable purpose.

Source. #13455, eff 10-7-22; ss by #14162, eff 12-27-24