(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 403 and accompanying documents submitted to the charitable trusts unit;
- (2) At least the 3 most recent years of any annual reports submitted to the charitable trusts unit in accordance with RSA 7:28 and Jus 404.02;
- (3) At least the 3 most recent years of any financial statements submitted in accordance with RSA 7:28, III and Jus 404.02(b)(6);
- (4) Any Form NHCT-10, NHCT-13, NHCT-14, NHCT-16, NHCT-5, NHCT-17, NHCT-18, NHCT-31, NHCT-32, or NHCT-33 submitted to the charitable trusts unit by the charitable trust in the previous 3 years;
- (5) Any court decree pertaining to the charitable trust in any case in which the director or the attorney general was a party; and
- (6) Any administrative action taken by the director or the attorney general pertaining to the charitable trust.
(b) The contents of the register shall not include:
(1) Information pertaining to any of the following agencies or organizations that are exempt by law from the registration and reporting requirements under RSA 7:19, I:
- a. The United States, any state, territory, or possession of the United States, the District of Columbia, the Commonwealth of Puerto Rico, or any of their agencies or subdivisions; and
- b. Religious organizations;
- (2) With the exception of the documents described in Jus 405.02(a), records, documents, and materials created or obtained by the charitable trusts unit during the course of the director’s duties to supervise, investigate, and enforce charitable trusts pursuant to RSA 7:19, including but not limited to, any and all records and materials pertaining to investigations of charitable trusts;
- (3) Documents and materials that are legally privileged;
- (4) Documents reflecting home addresses, personal electronic mail addresses, home telephone numbers, and other personal information of members of the governing boards, trustees, witnesses, employees, volunteers, or other individuals; and
- (5) Documents and materials that are not subject to public disclosure under any applicable provision of RSA 91-A or RSA 91-C.
Source. #13455, eff 10-7-22; ss by #14162, eff 12-27-24