New Hampshire cemeteries hold perpetual care funds, which are charitable trusts.New HampshireDepartment of JusticeOffice of the Attorney General
New Hampshire cemeteries hold perpetual care funds, which are charitable trusts.Welcome to the Charitable Trusts Unit
In 1943, New Hampshire became the first state to create an office dedicated to the oversight of charitable trusts and organizations. Today the mission of the Charitable Trusts Unit (CTU) is to protect the public's interest in the organizations and assets committed to charitable purposes in New Hampshire. We do this through effective registration, education and enforcement.
Resources for…
CTU Forms and Reports…
Contact the CTU
charitabletrusts2@doj.nh.gov
(603) 271-3591
Keep up with What's Happening in the Charitable Sector…
What's New?
Threshold for Requirement for Audited Financial Statements Increased to $2 million effective 8/4/22 
Effective March 2021, New Forms and Electronic Filing
- The CTU has updated its forms, all of which may be filed electronically. Links to the forms appear on our All Forms page. The CTU encourages electronic filing, but if you file on paper, use the new paper forms. (e.g., Do not use forms NHCT-1 or NHCT-2A, as these forms have been discontinued).
Alert Regarding Ukranian Relief Donations
Report on the Governance of LRGHealthcare
2022 Guidebook for New Hampshire Charitable Organizations
The CTU has issued a Fifth Edition of its Guidebook for New Hampshire Charitable Organizations with updated information about the obligations of charitable organizations and the members of their boards of directors.
New Hampshire Resources...
Portable Document Format (.pdf). Visit nh.gov for a list of free .pdf readers for a variety of operating systems.
Charitable Trusts Unit
New Hampshire Department of Justice
33 Capitol Street | Concord, NH | 03301
Telephone: 603-271-3591
charitabletrusts2@doj.nh.gov