Section Jus 402.04 - Form NHCT-11 Application for Registration(a) Any charitable trust required to register with the charitable trusts unit shall complete and submit Form NHCT-11 "Application for Registration," effective September 2022, available on www.doj.nh.gov/charitable-trusts/forms.htm.(b) Any charitable trust required to register with the charitable trusts unit shall supply with Form NHCT-11 the following documents: (1) The governing documents, which include: a. For charitable trusts that are corporations, copies of the articles of agreement or articles of incorporation and bylaws with any amendments;b. For express trusts, copies of the trust instrument with any amendments; orc. For organizations other than charitable corporations or express trusts, copies of the organization's constitution, charter, or other governing document with any amendments;(2) The determination letter from the Internal Revenue Service that the charitable trust is exempt from taxation, if the Internal Revenue Service issued a determination letter;(3) One of the following:a. The most recent bank statement or a bank check of the charitable trust that displays the name of the account holder and account number;b. Internal Revenue Service Form 990, Form 990-EZ, or Form 990-PF the charitable trust most recently filed with the Internal Revenue Service; orc. If neither a. nor b. exist, a written explanation as to where the charitable trust's financial assets are held; and(4) For New Hampshire-based charitable trusts other than private foundations, the charitable trust's policy or policies pertaining to pecuniary benefit transactions and conflicts of interest. (c) Form NHCT-11 shall be signed by the president or treasurer of the governing board if a charitable organization or a trustee if an express trust. Form NHCT-11 may be signed by the executive director only if the charitable trust is not New Hampshire-based.(d) Form NHCT-11 may be submitted by an authorized agent if the form is electronically filed and the charitable trust submits Form NHCT-50 "Authorization for Electronic Filing by Agent," pursuant to Jus 412.(e) The completed Form NHCT-11 shall be accompanied by a non-refundable fee of $25.00.N.H. Admin. Code § Jus 402.04
Derived from Volume XLII Number 45, Filed November 10, 2022, Proposed by #13455, Effective 10/7/2022, Expires 10/7/2032