N.H. Admin. Code § Jus 404.05

Current through Register No. 50, December 12, 2024
Section Jus 404.05 - Form NHCT-14 Application for Extension of Time to File Annual Report
(a) Any charitable trust that is in good standing status with the charitable trusts unit as defined in Jus 406.02(a)(4) may request an extension of the deadline to file its annual report for 6 months by submitting Form NHCT-14 "Application for Extension of Time to File Annual Report," effective September 2022, available online at www.doj.nh.gov/charitable-trusts/forms.htm.
(b) Any charitable trust seeking an extension of time to file an annual report shall file Form NHCT-14 "Application for Extension of Time to File Annual Report," effective September 2022, on or before the date on which the annual report is due to be filed with the charitable trusts unit.
(c) The completed Form NHCT-14 shall be accompanied by the annual report filing fee of $75.00.
(d) Form NHCT-14 shall be submitted to the charitable trusts unit either in hardcopy or online at www.doj.nh.gov/charitable-trusts/forms.htm.
(e) A separate Form NHCT-14 shall be filed for each charitable trust that seeks an extension of time to file its annual report, unless Form NHCT-14 is submitted electronically on behalf of multiple charitable trusts.
(f) The Form NHCT-14 application shall be granted unless within 21 days after receipt of Form NHCT-14, the charitable trusts unit notifies the charitable trust in writing that:
(1) The Form NHCT-14 contains errors or omissions;
(2) The charitable trust is required to submit additional information;
(3) The Form NHCT-14 is not timely filed; or
(4) The Form NHCT-14 application otherwise has been denied in whole or in part.

N.H. Admin. Code § Jus 404.05

Derived from Volume XLII Number 45, Filed November 10, 2022, Proposed by #13455, Effective 10/7/2022, Expires 10/7/2032