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Charitable Trusts Unit

Notice re Mailings of Annual Report Package

Some organizations with fiscal year ending June 30 recently received annual report packages, even though they are not required to file an annual report in 2018. Those organizations include small organizations that have received a five year suspension from the annual report requirement, and new organizations that do not need to file their first annual report until 2019. If your small organization has received approval to suspend annual report filing for five years, or your new organization has been designated to file its first annual report in 2019, you may ignore our recent mailing.

We are experiencing challenges with our report processing system, which led to this error. We apologize for any confusion.

Operation Donate with Honor

New Hampshire joins the Federal Trade Commission and charity regulators from every state in the disclosure of more than 100 enforcement actions against certain veterans charities and fundraisers, together with the initiation of an education campaign to crack down against fraudulent charities that falsely promise donors that their donations will help veterans and service members. Operation Donate with Honor Resource Materials…

Electronic Filing Has Arrived!

The following forms are now available for electronic filing: Municipal Trustees of Trust Funds Forms MS-9 and MS-10, Community Benefits Application for Exemption, Community Benefits Extension Request, Notice of Charitable Sales Promotion, Request for Pre-Registration Review, Application to Suspend Annual Report Filing Requirements and Notice of Contract (can be used by fund raising counsel and paid solicitors).

For more information on the MS-9 and MS-10 electronic forms, view To log in, go to

For all other electronic forms, go to our Forms, Publications and Reports web page then click on the desired form. After registering as a user (a one-time event), users can complete either form and file them electronically.

We plan to make other forms available soon. Electronic filing of annual reports is part of a multistate project scheduled to roll out in New Hampshire soon.

Electronic forms that require payment of a fee will take more time to launch.


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