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Charitable Trusts Unit


The Secretary of State’s Office mailed a letter in January 2016 to all RSA 292 non-profit corporations. It was intended for those non-profit corporations that had previously received notice their corporate charter had been revoked effective January 1. 2016 for failure to file the required renewal form. If your charitable organization did not receive the earlier notice of revocation, this corrective notice does not apply to you. You can check the status of your charitable organization with the Secretary of State here: Remember that the Charitable Trusts Unit’s registration and reporting requirements for charitable organizations are separate and distinct from the Secretary of State’s requirements for RSA 292 corporations.

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June 7, 2016 is NH Gives Day, a one-day promotion for people to give to their favorite New Hampshire charitable organization. It is an initiative of the NH Center for Nonprofits, a statewide association dedicated to building the organizational capacity of nonprofits and elevating the visibility and status of the nonprofit sector in NH. On June 7th you can log onto and show your support for the charities that make New Hampshire so wonderful.


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