1. (a) The first annual report of the charitable trust shall be filed with the charitable trusts unit on or before:

   1. (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 charitable trust was established, incorporated, or otherwise formed less than six months prior to the issuance of the registration certificate; or
   2. (2) Four months and 15 days following the close of the fiscal year in which the charitable trust’s registration certificate was issued, if the charitable trust was established, incorporated, or otherwise formed six months or more prior to the issuance of the registration certificate.
2. (b) The charitable trust shall thereafter file its annual reports annually on or before the date 4 months and 15 days following the close of the charitable trust’s fiscal year.

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