Section Jus 402.02 - NHCT-10 Request for Pre-Registration Review(a) Any entity may request a determination from the charitable trusts unit as to whether it is required to register as a charitable trust.(b) Any entity seeking a determination from the charitable trusts unit as to whether it is required to register shall complete and submit Form NHCT-10 "Request for Pre-Registration Review," effective September 2022, available on www.doj.nh.gov/charitable-trusts/forms.htm. (c) The entity shall provide with the completed Form NHCT-10 the following documents: (1) The entity's governing document(s), 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) Letter of determination of nonprofit status issued by the Internal Revenue Service or, if a letter of determination of nonprofit status has not been issued by the Internal Revenue Service, a summary of the entity's activities and a statement as to how the entity raises revenue; and(3) The entity's most recent Internal Revenue Service Form 990, Internal Revenue Service Form 990-EZ, Internal Revenue Service Form 990-PF, audited financial statement, or if the foregoing are not available, a current financial statement showing revenues and expenditures. (e) The charitable trusts unit shall respond in writing to the request for pre-registration review. The response shall state that registration is required in New Hampshire, registration is not required in New Hampshire, or the charitable trusts unit requires additional information in order to make a determination.N.H. Admin. Code § Jus 402.02
Derived from Volume XLII Number 45, Filed November 10, 2022, Proposed by #13455, Effective 10/7/2022, Expires 10/7/2032