The Attorney General also oversees the administration of charitable trusts held in the custody of the state treasurer, county governments, towns, and cities, all of which file annual reports with the Division of Charitable Trusts.

All charitable non-profit organizations, with the exception of churches, are required to register with and report to the Attorney General under NH RSA chapter 7:28 I and II. Registration is a one-time event accomplished by filing form NHCT-1 (Application for Registration) with the Attorney General. The application must be complete with all necessary documentation attached in order for a certificate of registration to be issued by the Attorney General. Once the organization is registered, it is required to file annual financial reports with the Attorney General. This filing requirement may be fulfilled by filing any one of the following documents: the NHCT-2A  (Annual Report), IRS Form 990, or IRS Form 990- EZ. The financial report is due four months and fifteen days from the close of the organization's fiscal year. If a charitable non-profit organization fails to meet these statutory obligations, the Attorney General may, through the superior court process, request the imposition of civil penalties of up to $10,000.

In 1996, RSA 7:19-a was adopted. Subsection IV requires that "Every charitable trust shall adopt policies pertaining to pecuniary benefit transactions and conflicts of interest." Subsection II details the requirements for these policies, including disclosure and publication requirements. Sample language for the policies is included with our Application for Registration form, NHCT-1. Sample language for the public notice required by RSA 7:19-a, II(d) can be found here .

All fund raising counsel are required to register with the Attorney General under NH RSA 7:28-b; all paid solicitors are required to register and file certain other documents under NH RSA 7:28-c. Charitable sales promotions must be noticed to this office under NH RSA 7:28-d. The forms for registration and reporting.

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