1. (a) Any charitable trust that issues qualified charitable gift annuities shall notify the director within 90 days after the charitable trust enters into its first qualified charitable gift annuity agreement by filing with the charitable trusts unit one of the following:

   1. (1) Form NHCT-15 “Charitable Gift Annuity Certification,” effective September 2022, available online at www.doj.nh.gov/charitable-trusts/forms.htm; or
   2. (2) Schedule D of Form NHCT-12 “Annual Report,” effective September 2022, available online at www.doj.nh.gov/charitable-trusts/forms.htm.
2. (b) Form NHCT-15 shall be signed by the president or chief executive officer of the charitable trust.
3. (c) The notice required in Jus 411.01(a) 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