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Charitable Trusts Unit


In accordance with our usual practice, the Charitable Trusts Unit sent annual report forms to all charities registered with our Office. This year, hundreds of them were returned as charities had changed their addresses but not informed us. As a result, if your charity did not receive its form and moved in the past year, its form was likely one of those returned to our Office.

Due to the significant cost in mailing these reports, we will not be re-mailing the returned reports. Any charity that needs the form can download the NHCT-2A Adobe Acrobat Reader Symbol form from the Charitable Trusts Unit Forms, Reports and Publications webpage, Registration and Reporting Forms.

Please also note that the December report forms include an incorrect fiscal year. The reporting year should be 2013 - not 2014. Please cross out 2014 when you use the form.

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In 1943, New Hampshire became the first state in the nation to create a Charitable Trusts Unit. The Charitable Trusts Unit is part of the Office of the Attorney General. The mission of the Charitable Trusts Unit is to protect the public's interest in the property and assets committed to charitable purposes in the State through effective registration, education, and enforcement.

The statute creating the Charitable Trusts Unit (RSA 7:19) provides the Attorney General's Office with all the common law and statutory authority to enforce charitable trust laws. The laws governing charitable trusts in New Hampshire are complex and the Director of Charitable Trusts is responsible for the supervision and enforcement of charitable trusts and charitable solicitations. The Director is a necessary party to all judicial proceedings that affect the purposes of a charitable organization, whether in Probate Court or Superior Court.

In terms of statutory mandates, the principal functions of the Charitable Trusts Unit include:

  • Enforcing laws relating to charitable trusts in New Hampshire (RSA 7:19-32 and the common law), including reviewing all applications for registration and reports filed by charitable trusts;
  • Reviewing all nonprofit healthcare mergers, affiliations, and consolidations (RSA 7:19-b);
  • Receiving the community benefits plans filed by the healthcare charitable trusts and nonprofit nursing homes in New Hampshire (RSA 7:32-c et seq.);
  • Licensing professional fundraisers soliciting charitable donations from New Hampshire citizens (RSA 7:28-b and -c);
  • Monitoring commercial co-venturers and charitable sales promotions (RSA 7:28-d);
  • Monitoring the issuance of charitable gift annuities (RSA 403-E);
  • Working with the Racing and Charitable Gaming Commission in enforcing gaming laws relating to games of chance, Bingo and Lucky 7's; and
  • Working with the Criminal Bureau in investigating allegations of criminal activities by officers and directors of charitable trusts.

Contact information for the Charitable Trusts Unit:

Charitable Trusts Unit
Office of the Attorney General
33 Capitol Street
Concord, NH 03301
Telephone: (603) 271-3591

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New Hampshire Department of Justice | 33 Capitol Street | Concord, NH | 03301
Telephone: 603-271-3658