1. (a) Scholarship organizations shall complete and file Form ED-03, “Education Tax Credit Scholarship Receipt”, with the department, and send a copy to the donating business organization, business enterprise, or individual within 15 days of receiving the donation to acknowledge the contribution made by the business organization, business enterprise, or individual.

2. (b) Form ED-03 shall contain:

   1. (1) The receiving scholarship organization’s name, address, and federal taxpayer identification number;
   2. (2) The donating business organization’s, business enterprise’s, or individual’s name, address, and federal taxpayer identification number, such as the individual’s Social Security number;
   3. (3) The donation amount;
   4. (4) The date the donation was received or postmarked; and

   5. (5) The dated signature in ink and printed name of an authorized signatory, certifying to the following:

      “I certify that the scholarship organization received the donation listed from the business organization/enterprise or individual on the date shown above.”

3. (c) A copy of Form ED-03 shall be attached to the New Hampshire business tax or interest and dividends tax return, or both, of the business organization, business enterprise, or individual, to use the education tax credit allowed against the:

   1. (1) Business profits tax due pursuant to RSA 77-A;
   2. (2) Business enterprise tax due pursuant to RSA 77-E; or
   3. (3) Interest and dividends tax due pursuant to RSA 77.

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)