1. (a) A business organization, business enterprise, or individual seeking to apply for an education tax credit pursuant to RSA 77-G shall complete and file Form ED-02, “Education Tax Credit Application,” with the department by providing:

   1. (1) The business organization’s, business enterprise’s, or individual’s name, address, and federal taxpayer identification number, such as the individual’s Social Security number;
   2. (2) The name, title, phone number, and email address of the business organization’s or business enterprise’s contact person, or of the individual;
   3. (3) The name of all scholarship organizations to which a donation will be made and the amount of each requested donation, if known;
   4. (4) The total requested donation amount;
   5. (5) The tax credit amount by calculating 85 percent of the total requested donation amount; and

   6. (6) The dated signature in ink and printed name of an authorized signatory, certifying:

      “I certify that the business organization/enterprise or that I (the individual) shall make the requested donations no later than 60 days after the date of approval of this application in accordance with RSA 77-G, but no later than June 30, of the program year and I declare, under penalties of perjury, that I have examined this document and to the best of my belief the information is true, correct and complete.”

2. (b) Form ED-02 shall be filed no later than May 31 of each program year in accordance with Rev 3203.02 and Rev 3207.01.

Source. #10236, eff 11-28-12; ss by #12881, eff 9-27-19; ss by #13462, eff 10-13-22 (see Revision Note at chapter heading for Rev 3200)