1. (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.

2. (b) Any charitable trust required to register with the charitable trusts unit shall supply with Form NHCT-11 the following documents:

   1. (1) The governing documents, which include:

      1. a. For charitable trusts that are corporations, copies of the articles of agreement or articles of incorporation and bylaws with any amendments, including the organization’s dissolution provision;
      2. b. For express trusts, copies of the trust instrument with any amendments; or
      3. c. For organizations other than charitable corporations or express trusts, copies of the organization’s constitution, charter, or other governing document with any amendments;
   2. (2) The determination letter from the Internal Revenue Service that the charitable trust is exempt from taxation, if the Internal Revenue Service issued a determination letter;

   3. (3) One of the following:

      1. a. The most recent bank statement or a bank check of the charitable trust that displays the name of the account holder and account number;
      2. b. Internal Revenue Service Form 990, Form 990-EZ, Form 990-PF, or Form 5227 the charitable trust most recently filed with the Internal Revenue Service; or
      3. c. If neither a. nor b. exist, a written explanation as to where the charitable trust’s financial assets are held; and
   4. (4) For New Hampshire-based charitable trusts other than private foundations, the charitable trust’s policy or policies pertaining to pecuniary benefit transactions and conflicts of interest.
3. (c) Form NHCT-11 shall be signed by the presiding officer or treasurer of the governing board if a charitable organization or a trustee if an express trust. Form NHCT-11 may be signed by the executive director or other paid employee of a charitable organization only if the charitable trust is not New Hampshire-based.
4. (d) Form NHCT-11 may be submitted by an authorized agent if the form is electronically filed and the charitable trust submits Form NHCT-50 “Authorization for Electronic Filing by Agent,” pursuant to Jus 412.
5. (e) The completed Form NHCT-11 shall be accompanied by a non-refundable fee of $25.00.
6. (f) Form NHCT-11 shall be submitted to the charitable trusts unit either in hardcopy or online at www.doj.nh.gov/charitable-trusts/forms.htm.

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