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For the purposes of this subdivision, the following words shall have the following meanings unless the context clearly indicates otherwise:
I. "Charitable sales promotion" means an advertising or sales campaign, conducted by a commercial co-venturer, which represents that the purchase or use of goods or services offered by the commercial co-venturer shall benefit, in whole or in part, a charitable trust or purpose.
II. (a) "Charitable trust" means any fiduciary relationship with respect to property arising under the law of this state or of another jurisdiction as a result of a manifestation of intention to create it, and subjecting the person by whom the property is held to fiduciary duties to deal with the property within this state for any charitable, nonprofit, educational, or community purpose. Charitable trust includes, but is not limited to "charitable organization," as that term is defined in subparagraph (b). The fact that any person or entity sought to be charged with fiduciary duties is a corporation, association, foundation, or any other type of organization that, under judicial decisions or other statutes, has not been recognized as, or has been distinguished from, a charitable trust does not provide a presumption against its being a charitable trust as defined in this paragraph.
(b) "Charitable organization" means the following:
(1) Any person or entity that is determined by the Internal Revenue Service to be a tax exempt organization pursuant to section 501(c)(3) of the Internal Revenue Code, as that section now exists or may hereafter be amended; or
(2) Any other person or entity that is or holds itself out to be established, in whole or in part, for any benevolent, philanthropic, patriotic, educational, humane, scientific, public health, environmental conservation, civic, or other charitable purpose or any person who in any manner employs a charitable appeal as the basis of any solicitation or an appeal that suggests that there is a charitable purpose to any solicitation. "Charitable organization" is not limited to those organizations to which contributions are tax deductible under section 170 of the Internal Revenue Code.
III. "Commercial co-venturer" means a person who for profit is regularly and primarily engaged in trade or commerce other than in connection with soliciting for charitable trusts or purposes and who conducts a charitable sales promotion.
IV. "Contribution" means the grant, promise, or pledge of money, credit, property, financial assistance, or other thing of any kind or value in response to a solicitation. It does not include bona fide fees, dues or assessments paid by members, provided that membership is not conferred solely as consideration for making a contribution in response to a solicitation.
V. "Fund raising counsel" means a person who for compensation plans, manages, advises, consults, or prepares material for, or with respect to, the solicitation in this state of contributions for a charitable trust, but who does not solicit contributions and who does not employ, procure, or engage any compensated person to solicit contributions. No lawyer, investment counsellor, or banker who advises a person to make a contribution shall be deemed, as a result of such advice, to be a fund raising counsel. A bona fide salaried officer, employee or volunteer of a charitable trust shall not be deemed to be a fund raising counsel.
VI. "Paid solicitor" means a person who for compensation performs for a charitable trust any service in connection with which contributions are or shall be solicited in this state by such compensated person or by any compensated person he employs, procures, or engages, directly or indirectly, to solicit. No lawyer, investment counsellor, or banker who advises a person to make a charitable contribution shall be deemed, as the result of such advice, to be a paid solicitor. A bona fide salaried officer, employee, or volunteer of a charitable trust shall not be deemed to be a paid solicitor.
VII. "Solicit" and "solicitation" means the request directly or indirectly for money, credit, property, financial assistance, or other thing of any kind or value on the plea or representation that such money, credit, property, financial assistance, or other thing of any kind or value, or any portion thereof, shall be used for a charitable purpose or benefit a charitable trust. Without limiting the scope of such terms, these words shall include the following methods of requesting or securing such money, credit, property, financial assistance or other thing of value:
(a) Any oral or written request.
(b) The making of any announcement to the press, by radio, television, telephone, or telegraph concerning an appeal or campaign by or for any charitable trust or purpose.
(c) The distribution, circulation, posting or publishing of any handbill, written advertisement or other publication which directly or by implication seeks to obtain public support.
(d) The sale of, offer, or attempt to sell any advertisement, advertising space, book, card, tag, coupon, device, magazine, membership, merchandise, subscription, flower, ticket, candy, cookies, or other tangible item in connection with which any appeal is made for any charitable trust or purpose, or where the name of any charitable trust is used or referred to in any such appeal as an inducement or reason for making any such sale, or when or where in connection with any such sale, any statement is made that the whole or any part of the proceeds from any such sale shall be used for any charitable purpose or benefit any charitable trust. A solicitation shall be deemed to have taken place whether or not the person making the same receives any contribution.
VIII. "Trustee" means:
(a) Any individual, group of individuals, corporation or other legal entity holding property in trust pursuant to any charitable trust or charitable purpose.
(b) A corporation formed for the administration of a charitable trust pursuant to the directions of the settlor or at the instance of the trustee.
Source. 1943, 181:1, par. 13-b. 1947, 94:1. RSA 7:21. 1971, 439:2. 1987, 260:1. 1997, 184:4, eff. Jan. 1, 1998.
The attorney general shall adopt such rules under RSA 541-A as may be reasonable or necessary to secure records and other information for the operation of the register and for the supervision, investigation, and enforcement of charitable trusts, charitable solicitations, and charitable sales promotions.
Source. 1943, 181:1, par. 13-c. 1947, 94:4. RSA 7:22. 1987, 260:1, eff. July 19, 1987.
The register established under RSA 7:22 shall be open to the inspection of any person at such reasonable times and for such legitimate purposes as the attorney general may determine, provided, however, that the attorney general may by rule under RSA 541-A provide that the investigation of charitable trusts shall not be so open to public inspection.
Source. 1943, 181:1, par. 13-d. 1947, 94:4. RSA 7:23. 1987, 260:1, eff. July 19, 1987.
The attorney general may investigate at any time charitable trusts, charitable solicitations, and charitable sales promotions for the purpose of determining and ascertaining whether they are administered in accordance with law and with the terms and purposes thereof. For the purposes of such investigation the attorney general may require any person, agent, trustee, fiduciary, beneficiary, institution, association, corporation, or political agency administering a trust, charitable solicitation, or charitable sales promotion or having an interest therein or knowledge thereof, to appear at such time and place as the attorney general may designate then and there under oath to produce for the use of the attorney general any and all books, memoranda, papers of whatever kind, documents of title or other evidence of assets or liabilities which may be in the ownership or possession or control of such person, agent, trustee, fiduciary, beneficiary, institution, association, corporation, or political agency and to furnish such other available information relating to said trust, charitable solicitation, or charitable sales promotion as the attorney general may require. Any person, agent, trustee, fiduciary, beneficiary, institution, association, corporation, or political agency administering a trust, charitable solicitation, or charitable sales promotion or having an interest therein or knowledge thereof, that is subject to an appearance by the attorney general has the right to have such appearance be in a physical location as determined by the office of the attorney general.
Source. 1943, 181:1, par. 13e. 1947, 94:4. RSA 7:24. 1987, 260:1, eff. July 19, 1987. 2023, 79:260, eff. July 1, 2023; 205:1, eff. Jan. 1, 2024.
Whenever the attorney general may require the attendance of any such person, agent, trustee, fiduciary, beneficiary, institution, association, corporation, or political agency, as provided in RSA 7:24, he shall issue a notice setting the time and place when such attendance is required and shall cause the same to be delivered or sent by registered mail to such person, agent, trustee, fiduciary, beneficiary, institution, association, corporation, or political agency at least 14 days before the date fixed in the notice for such attendance.
Source. 1943, 181:1, par. 13f. RSA 7:25. 1987, 260:1, eff. July 19, 1987.
No person shall be excused from testifying or from producing any book or paper in any investigation or inquiry by or upon any hearing before the attorney general, when ordered to do so by the attorney general, upon the ground that the testimony or evidence, book or document required of him may tend to incriminate him or subject him to a penalty or forfeiture; but no person shall be prosecuted, punished or subjected to any penalty or forfeiture for or on account of any act, transaction, matter or thing concerning which under oath, after claiming his privilege, he shall by order of the attorney general have testified or produced documentary evidence.
Source. 1943, 181:1, par. 13h, eff. July 1, 1943.
I. Every trustee subject to this chapter who has received property for charitable purposes shall file with the attorney general, within 6 months after any part of the income or principal is authorized or required to be expended for a charitable purpose, a copy of the instrument providing for the title, powers or duties of the trustee. If any part of the income or principal is authorized or required to be expended for a charitable purpose at the time this act takes effect, the filing shall be made within 6 months after the effective date of this act.
II. Except as otherwise provided, every trustee subject to this chapter shall, in addition to filing copies of the instruments required by RSA 7:28, I file with the attorney general periodic written reports, under oath, setting forth information as to the nature of the assets held for charitable purposes and the administration thereof by the trustee, the property so held or administered, the receipts and expenditures in connection therewith, the names and addresses of the beneficiaries thereof, the conduct of any charitable solicitation by the trustee, or the conduct of any charitable solicitation or charitable sales promotion on its behalf by others, and such other information as he may require, in accordance with the rules of the attorney general.
III. The attorney general shall make rules and regulations as to the time for filing reports, the contents thereof, and the manner of executing and filing them. He may classify trusts and other relationships concerning property held for a charitable purpose as to purpose, nature of assets, duration of the trust or other relationship, amount of assets, amounts to be devoted to charitable purposes, nature of trustee, or otherwise, and may establish different rules for the different classes as to time and nature of the reports required to the ends (a) that he shall receive reasonably current, periodic reports as to all charitable trusts or other relationships of a similar nature, which will enable him to ascertain whether they are being properly administered, and (b) that periodic reports shall not unreasonably add to the expense of the administration of charitable trusts. The attorney general may suspend the filing of reports as to a particular charitable trust for a reasonable, specifically designated, time upon written application of the trustee filed with the attorney general and after the attorney general has filed in the register of charitable trusts a written statement that the interests of the beneficiaries will not be prejudiced thereby and that periodic reports are not required for proper supervision by his office.
III-a. Any charitable organization with revenue, gains, and other support of $500,000 or more that is required to file an Internal Revenue Service Form 990 with the attorney general shall also submit the organization's latest financial statement prepared in accordance with generally accepted accounting principles.
III-b. Any charitable organization with revenue, gains, and other support of $2,000,000 or more that is required to file an Internal Revenue Service Form 990 with the attorney general shall also submit the organization's latest audited financial statement prepared in accordance with generally accepted accounting principles.
III-c. Charitable organizations for which compliance with paragraphs III-a or III-b would constitute a financial burden may request an exemption according to criteria established and administered by the director of charitable trusts. An exemption, if granted, shall be valid for 3 years from the date of issuance unless revoked by the director of charitable trusts and written notice of such revocation is provided to the charitable organization.
IV. A copy of an account filed by the trustee in any court having jurisdiction of the trust or other relationship, if the account substantially complies with the rules and regulations of the attorney general, may be filed as a report required by this section.
V. The first report for a trust or similar relationship hereafter established, unless the filing thereof is suspended as herein provided, shall be filed not later than 4 months and 15 days following the close of the first calendar or fiscal year in which any part of the income or principal is authorized or required to be applied to a charitable purpose and annually thereafter, unless excused by the attorney general under RSA 7:28, III. If any part of the income or principal of a trust previously established is authorized or required to be applied to a charitable purpose at the time this act takes effect, the first report, unless the filing thereof is suspended, shall be filed within 6 months after the effective date of this act.
VI. Failure for 2 successive years to file a report shall, unless excused by the attorney general under RSA 7:28, III, constitute a breach of trust and the attorney general shall take such action as may be appropriate to compel compliance.
Source. 1943, 181:1, par. 13i. 1945, 92:1. 1947, 94:2. RSA 7:28. 1971, 439:3. 1987, 260:2. 2004, 213:1, eff. Aug. 10, 2004. 2022, 173:3, eff. Aug. 6, 2022.
I. Any instrument required by RSA 7:28, I to be filed with the attorney general shall be accompanied by a filing fee of $25.
II. Any periodic written report required by RSA 7:28, II to be filed with the attorney general shall be accompanied by a filing fee of $75.
III. Any charitable organization subject to RSA 7:28, II which has assets of less than $5,000 and the sole purpose of which is aiding the state in maintaining state-owned property shall be exempt from the filing fee required under paragraph II of this section.
Source. 1981, 568:24. 1985, 87:1. 1989, 408:99. 1993, 43:1. 2002, 200:1, eff. July 1, 2002.
7:28-b Reports of Solicitations for Charitable Purposes by a Fund Raising Counsel.
I. There shall be a written contract between a charitable trust and a fund raising counsel which shall be filed by the fund raising counsel with the attorney general prior to the performance by the fund raising counsel of any material services pursuant to it. The contract shall contain information which shall enable the attorney general to identify the services the fund raising counsel is to provide, including whether the fund raising counsel shall at any time have custody of contributions.
II. A fund raising counsel shall comply with subparagraphs (a) and (b) of this paragraph. A fund raising counsel who at any time has custody of contributions from a solicitation shall also comply with subparagraphs (c) through (e) of this paragraph:
(a) He shall register with the attorney general. Applications for registration or re-registration shall be in writing, under oath, in the form prescribed by the attorney general, and shall be accompanied by a fee of $150. The application shall contain such information as the attorney general shall require. Each registration is valid for one year and may be renewed for additional one-year periods upon application and payment of the fee.
(b) [Repealed.]
(c) Within 90 days after a solicitation campaign has been completed, and on the anniversary of the commencement of a solicitation campaign lasting more than one year, the fund raising counsel shall account to the charitable trust with whom it has contracted for all contributions collected and expenses paid. The accounting shall be in writing, shall be retained by the charitable trust for 3 years, and shall be available to the attorney general upon request.
(d) Each contribution collected by the fund raising counsel shall, in its entirety and within 5 days of its receipt, be deposited in an account at a bank or other federally insured financial institution. The account shall be in the name of the charitable trust with whom the fund raising counsel has contracted, and the charitable trust shall have sole control of all withdrawals from the account.
(e) The fund raising counsel shall maintain during each solicitation campaign and for not less than 3 years after its completion, the following records:
(1) A record of all contributions at any time in the custody of the fund raising counsel, including the name and address of each contributor and the date and amount of the contribution; and
(2) The location and account number of all bank or other financial institution accounts in which the fund raising counsel has deposited revenue from the solicitation campaign.
III. No person shall act as a fund raising counsel without first complying with the requirements of this section.
IV. The attorney general shall examine such fund raising counsel contract and registration application to determine compliance with the applicable requirements of this subdivision. The attorney general shall notify the fund raising counsel within 10 days of receipt of a contract or registration application of any deficiencies in it; otherwise it shall be deemed accepted as filed.
Source. 1987, 260:3. 1989, 408:100. 2003, 135:1. 2007, 116:1, eff. Aug. 10, 2007.
7:28-c Registration, Contract and Disclosure Requirements for a Paid Solicitor.
I. For the purposes of this section, the following words have, in addition to the meanings ascribed to them by RSA 7:21, the following special meanings:
(a) "Charitable program" means any program sponsored by a police, law enforcement or firefighters' association.
(b) "Charitable trust" means any police, law enforcement or firefighters' association.
(c) "Paid solicitor" means any person who for compensation performs for a police, law enforcement or firefighters' association any service which, if performed by such person for a charitable trust, would constitute such person a paid solicitor as defined by RSA 7:21, VI.
(d) "Solicit" and "solicitation" means any request made for or on behalf of a police, law enforcement or firefighters' association which, if made on behalf of a charitable trust, would constitute a solicitation as defined by RSA 7:21, VII.
II. A paid solicitor shall register with the attorney general prior to engaging in any solicitation. Applications for registration or re-registration shall be in writing, under oath, in the form prescribed by the attorney general, and shall be accompanied by a fee of $500. The application shall contain such information as the attorney general shall require. Each registration is valid for one year and may be renewed for additional one-year periods upon application and payment of the fee.
III. A paid solicitor shall, at the time of making application for registration and renewal of registration, file with and have approved by the attorney general a bond, in which the paid solicitor shall be the principal obligor in the sum of $20,000, with one or more responsible sureties whose liability in the aggregate as such sureties shall at least equal that sum. The paid solicitor shall maintain the bond in effect as long as the registration is in effect. The bond, which may be in the form of a rider to a larger blanket liability bond, shall be with a surety company authorized to do business in this state, and shall run to the state and to any person who may have a cause of action against the principal obligor of the bond for any liabilities resulting from the obligor's conduct of any activities subject to this subdivision or arising out of a violation of this subdivision or any rule adopted pursuant to this subdivision.
IV. Prior to the commencement of each solicitation campaign, the paid solicitor shall file with the attorney general a completed "solicitation notice" on forms prescribed by the attorney general. The solicitation notice shall include a copy of the contract described in paragraph IV of this section, the projected dates when soliciting shall commence and terminate, the location and telephone number from where the solicitation shall be conducted, the name and residence address of each person responsible for directing and supervising the conduct of the campaign, a statement as to whether the paid solicitor shall at any time have custody of contributions, and a full description of the charitable program for which the solicitation campaign is being carried out. The charitable trust on whose behalf the paid solicitor is acting shall certify that the solicitation notice and accompanying material are true and complete to the best of its knowledge. The solicitation notice shall be accompanied by a fee of $200.
V. (a) There shall be a written contract between a paid solicitor and a charitable trust which shall clearly state:
(1) The respective obligations of the paid solicitor and the charitable trust.
(2) The amount of the gross revenue from the solicitation campaign that the charitable trust shall receive. Said amount shall be expressed as a fixed percentage of the gross revenue or as a reasonable estimate of the gross revenue, subject to and in accordance with the provisions of subparagraphs (b), (c), and (d) of this paragraph.
(3) In addition, for charitable trusts defined under RSA 7:28-c, I(b) and any political subdivision of the state of New Hampshire: that the name and address of each person pledging to contribute, together with the date and amount of the pledge, shall be the sole exclusive property of the charitable trust with no rights to transfer, sell, rent, or otherwise cause to be used except by the originating charitable trust.
(b) If the compensation of the paid solicitor is contingent upon the number of contributions or the amount of revenue received from the solicitation campaign, the stated amount shall be expressed as a fixed percentage of the gross revenue.
(c) If the compensation of the paid solicitor is not contingent upon the number of contributions or the amount of revenue received, the stated amount shall be a reasonable estimate, expressed as a percentage of the gross revenue, and the contract shall clearly disclose the assumptions upon which the estimate is based. The stated assumptions shall be based upon all of the relevant facts known to the paid solicitor regarding the solicitation to be conducted as well as the past performance of solicitations conducted by the paid solicitor. If the stated amount is a reasonable estimate, rather than a fixed percentage of the gross revenue, the contract shall also provide that the charitable trust is guaranteed a percentage of the gross revenue which is no less than the reasonable estimate less 10 percent of the gross revenue.
(d) The stated percentages required by subparagraphs (b) and (c) shall exclude any amount which the charitable trust is to pay as expenses of the solicitation campaign, including the cost of merchandise or services sold or events staged.
(e) The paid solicitor shall provide the charitable trust with access to and use of the donor list data base both during and after the solicitation campaign.
VI. A paid solicitor shall be responsible for complying with, or for causing compliance with, each of the following requirements:
(a) Prior to orally requesting a contribution or contemporaneously with a written request for a contribution, the following shall be clearly and conspicuously disclosed at the point of solicitation:
(1) The name of the paid solicitor as on file with the attorney general and that the solicitation is being conducted by a paid solicitor.
(2) If requested by the contributor, the fixed percentage of the gross revenue or the reasonable estimate, expressed as a percentage of the gross revenue, as identified in paragraph V of this section.
(b) In the case of a solicitation campaign conducted orally, whether by telephone or otherwise, a written confirmation shall be sent to each person who has contributed or pledged to contribute, within 5 days after that person has been solicited, which shall include a clear and conspicuous disclosure of the information required by subparagraph (a) of this paragraph.
(c) No representation shall be made that any part of the contributions received shall be given or donated to any other charitable trust unless such organization has consented in writing to the use of its name, prior to the solicitation. The written consent shall be signed by any 2 authorized officers, directors, or trustees of the charitable trust.
(d) It shall not be represented that tickets to events shall be donated for use by another, unless the following requirements have been met:
(1) The paid solicitor shall have written commitments from charitable trusts stating that they shall accept donated tickets and specifying the number of tickets they are willing to accept; and
(2) No more contributions for donated tickets shall be solicited than the number of ticket commitments received from charitable trusts.
VII. Within 90 days after a solicitation campaign has been completed, and on the anniversary of the commencement of a solicitation campaign lasting more than one year, the paid solicitor and the charitable trust shall file with the attorney general a joint financial report for the campaign, including gross revenue and an itemization of all expenses incurred. The report shall be completed on a form prescribed by the attorney general. The report shall be signed by an authorized official of the paid solicitor and an authorized official from the charitable trust, and they shall certify, under oath, that it is true to the best of their knowledge. The director of charitable trusts shall prepare and make available in a searchable format on the state website the percentage of contributions retained by or paid to the solicitor and the percentage retained by the charitable trust for each solicitation campaign.
VIII. (a) The paid solicitor shall maintain during each solicitation campaign and for not less than 3 years after its completion, the following records:
(1) The name and the address of each person pledging to contribute, together with the date and amount of the pledge.
(2) The name and residence address of each employee, agent, or other person, however styled, involved in the solicitation.
(3) A record of all contributions at any time in the custody of the paid solicitor.
(4) A record of all expenses incurred by the paid solicitor of which the charitable trust is liable for payment.
(5) The location and account number of all bank or other financial institution accounts in which the paid solicitor has deposited revenue from the solicitation campaign.
(b) If the paid solicitor sells tickets to an event and represents that tickets shall be donated for use by another, the paid solicitor shall also maintain for the same period as specified in subparagraph (a) of this paragraph:
(1) The name and address of those contributors donating tickets and the number of tickets donated by each contributor; and
(2) The name and address of all organizations receiving donated tickets for use by others, including the number of tickets received by each organization.
(c) All records described in this paragraph shall be available for inspection by the attorney general upon request.
IX. Each contribution in the custody of the paid solicitor shall, in its entirety and within 5 days of its receipt, be deposited in an account at a bank or other federally insured financial institution. The account shall be in the name of the charitable trust with whom the paid solicitor has contracted, and the charitable trust shall have sole control of all withdrawals from the account.
X. Any material change in any information filed with the attorney general pursuant to this section shall be reported in writing to the attorney general within 7 days after the change occurs.
XI. The attorney general shall examine each paid solicitor registration application and solicitation notice to determine compliance with applicable requirements of this subdivision. The attorney general shall notify the paid solicitor within 10 business days of receipt of a registration notice or solicitation notice of any deficiencies in it; otherwise it shall be deemed approved as filed.
XII. Any person who has been convicted within the prior 5 years of any violation of this chapter, any rule adopted under this chapter, or a felony in this or any other state is prohibited from acting as a paid solicitor.
Source. 1987, 260:3. 1992, 239:1. 1999, 247:1. 2002, 57:1. 2003, 135:2, 3, eff. July 1, 2003. 2013, 55:1, eff. Aug. 3, 2013.
I. Every charitable trust which agrees to permit a charitable sales promotion to be conducted by a commercial co-venturer on its behalf shall file with the attorney general a notice of such promotion prior to its commencement within this state. Such notice shall state the names of the charitable trust and commercial co-venturer, that they intend to conduct a charitable sales promotion, and the date such promotion is expected to commence.
II. Every charitable trust which agrees to permit a charitable sales promotion to be conducted on its behalf shall, prior to the commencement of the charitable sales promotion within this state, obtain a written agreement from the commercial co-venturer which shall be available to the attorney general upon request. The agreement shall be signed by an authorized representative of the charitable trust and the commercial co-venturer and it shall include, at a minimum, the following:
(a) The goods or services to be offered to the public.
(b) The geographic area where, and the starting and final date when, the offering shall be made.
(c) The manner in which the charitable trust's name shall be used, including the representation to be made to the public as to the actual or estimated dollar amount or percent per unit of goods or services purchased or used that shall benefit the charitable trust.
(d) If applicable, the maximum dollar amount that shall benefit the charitable trust.
(e) The estimated number of units of goods or services to be sold or used.
(f) A provision for a final accounting on a per unit basis to be given by the commercial co-venturer to the charitable trust and the date by which it shall be made.
(g) A statement that the charitable sales promotion is subject to the requirements of this subdivision.
(h) The date by, and the manner in which, the benefit shall be conferred on the charitable trust.
III. The final accounting for the charitable sales promotion is to be kept by the commercial co-venturer for 3 years after the final accounting date and shall be available to the attorney general upon request.
IV. The commercial co-venturer shall disclose in each advertisement for the charitable sales promotion the dollar amount or percent per unit of goods or services purchased or used that shall benefit the charitable trust or purpose. If the actual dollar amount or percent cannot reasonably be determined prior to the final date of the charitable sales promotion, the commercial co-venturer shall disclose an estimated dollar amount or percent. Any such estimate shall be reasonable and shall be based upon all of the relevant facts known to the commercial co-venturer and the charitable trust regarding the charitable sales promotion.
Source. 1987, 260:3, eff. July 19, 1987.
Every person soliciting, collecting, or expending contributions for charitable purposes, and every officer, director, trustee, and employee of any such person concerned with the solicitation, collection, or expenditure of such contributions, shall be deemed to be a fiduciary and acting in a fiduciary capacity.
Source. 1987, 260:3, eff. July 19, 1987.
7:28-f Acts Unlawful; Suspension, Revocation, Penalties and Enforcement.
I. The following acts and practices are declared unlawful:
(a) Operating in violation of, or failing to comply with, any of the requirements of RSA 7:19-32-a, inclusive, or any rules under this subdivision.
(b) Utilizing any unfair or deceptive acts or practices. In deciding whether an act or practice is unfair or deceptive within the meaning of this section, definitions, standards, and interpretations relating to such terms under RSA 358-A shall apply.
(c) Utilizing any representation that implies the contribution is for or on behalf of a charitable trust, or utilizing any emblem, device, or printed matter belonging to or associated with a charitable trust, without first obtaining written authorization to do so by the charitable trust.
(d) Utilizing a name, symbol, or statement so closely related or similar to that used by another charitable trust that the use thereof would tend to confuse or mislead a solicited person.
(e) Misrepresenting or misleading anyone in any manner to believe that the person on whose behalf a solicitation or charitable sales promotion is being conducted is a charitable trust or that the proceeds of such solicitation or charitable sales promotion shall be used for charitable purposes, if such is not the fact.
(f) Misrepresenting or misleading anyone, in any manner, to believe that any other person sponsors, endorses, or approves such solicitation or charitable sales promotion, when such other person has not given written consent to the use of his name for these purposes.
(g) Utilizing or exploiting the fact of registration so as to lead any person to believe that such registration in any manner constitutes an endorsement or approval by the state.
(h) Representing directly or by implication that a charitable trust shall receive a fixed or estimated percentage of the gross revenue from a solicitation campaign greater than identified in RSA 7:28-c, V(a) or VI(a)(2).
II. (a) The registration of any charitable trust, fund raising counsel, or paid solicitor which makes a false statement in any registration statement, annual report, or other information required to be filed by this subdivision or any rules adopted under it, or which otherwise violates any provision of this subdivision may be suspended or revoked by the attorney general.
(b) Any suspension or revocation of a registration under the provisions of this subdivision shall be in accordance with rules adopted under RSA 541-A.
(c) The attorney general may, in addition to all other actions authorized by law, bring an action to enjoin and prosecute all acts or practices declared unlawful under this subdivision or any rules adopted under it.
(d) Upon a finding that any person has engaged in or is engaging in any act or practice declared unlawful under this subdivision or any rules adopted under it, the court may make any necessary order or judgment including, but not limited to, injunctions, restitution, awards of reasonable attorneys' fees and costs of investigation and litigation and may award to the state civil penalties up to $10,000 for each violation of RSA 7:19-32-a or any rules adopted thereunder. No such order shall require the payment of civil penalties until the process of appeal has been exhausted. In ordering injunctive relief, the attorney general shall not be required to establish irreparable harm but only a violation of statute or rule or that the requested order promotes the public interest. It shall be an affirmative defense to the assessment of civil penalties under this section that the defendant acted pursuant to a good faith misunderstanding concerning the requirements of this subdivision or any rules adopted under it.
(e) Any person who violates the terms of an injunction or other order entered under this section shall, in addition to all other penalties, pay to the state a civil penalty of not more than $10,000 for each violation which may be recovered in a civil action brought by the attorney general. Each separate violation of such an order shall be a separate offense, except that in the case of a violation through continuing failure or neglect to obey said order, each day of continuance of such failure or neglect shall be deemed a separate offense.
(f) No charitable trust may indemnify an officer, employee, or director for any costs, fees, restitution, fines, or penalties assessed against that individual by the court pursuant to this section unless the individual is determined by the court to have conducted himself in good faith and reasonably believed the conduct was in or not opposed to the best interests of the charitable trust.
(g) In any case in which the attorney general has authority to institute an action or proceeding under this subdivision or any rules adopted under it, in lieu thereof, he may accept an assurance of discontinuance of any method, act, or practice in violation of this subdivision or any rules adopted under it, from any person alleged to be engaged or to have been engaged in such method, act, or practice. Such assurance may, among other terms, include a stipulation for the voluntary payment by such person of the costs of investigation, or of an amount to be held in escrow pending the outcome of an action or as restitution to aggrieved persons, or both. Any such assurance of discontinuance shall be in writing and be filed with the superior court for that county in which the organization has its principal place of business in this state, and, if none, in Merrimack county. Matters thus closed may at any time be reopened by the attorney general for further proceedings in the public interest. Evidence of a violation of such assurance shall be prima facie evidence of a violation of this subdivision or any rule adopted under it, in any subsequent proceeding brought by the attorney general.
Source. 1987, 260:3. 1999, 247:2, eff. Sept. 7, 1999.
If the attorney general collects a fee electronically for any registration, any annual report, any notice, any document, or any other purpose related to the duties of the director of charitable trusts, the attorney general shall collect a handling charge for each fee paid electronically. The amount of the handling charge shall be equal to the amount charged to the attorney general for processing the fee by credit card, electronic check, or other electronic means.
Source. 2023, 79:259, eff. July 1, 2023.
Each clerk shall furnish such copies of papers and such information as to the records and files in his office relating to charitable trusts as the attorney general may require. Such clerk shall also permit an examination of the files and records in the probate office by representatives of the attorney general for the purpose of establishing and maintaining said register of charitable trusts. A refusal or neglect by the clerk so to send such copies or refuse such information or to refuse access to the probate records relating to charitable trusts shall be a breach of his official bond. Upon the offering for probate in solemn form of any document purporting to be a will or testament containing clauses creating a charitable trust as defined herein, and upon presentation of any petition or other matter concerning a charitable trust and in all proceedings related thereto, the clerk shall seasonably notify the attorney general of the pendency thereof in advance of hearing thereon. As soon as possible after the probate in common form of any will containing clauses creating a charitable trust, the clerk shall notify the attorney general thereof. No charitable trust shall be terminated by decree of the probate court until the attorney general has been given an opportunity to be heard, if he so desires.
Source. 1943, 181:1, par. 13j. 1947, 94:3. 2011, 88:20, eff. July 1, 2011.
I. Except where specifically required or authorized by federal law, no state agency or state official shall impose any annual filing or reporting requirements on an organization regulated or specifically exempted from regulation in RSA 7:19 through RSA 7:32-l that are more stringent, restrictive, or expansive than the requirements authorized by New Hampshire law.
II. This section shall not apply to state grants, state contracts, or fraud investigations and shall not restrict enforcement actions against specific nonprofit organizations.
III. Nothing in this section shall prohibit the attorney general from adopting rules related to charitable trusts, charitable solicitations, and charitable sales promotions under RSA 7:22.
IV. Nothing in this section shall be construed to limit or restrict the powers, duties, remedies, or penalties available to the attorney general, the state of New Hampshire, or any private person under any other provision of statutory or common law.
Source. 2022, 173:2, eff. Aug. 6, 2022.
Subject to the state personnel regulations, and within the limits of available funds, the attorney general may employ and fix the compensation of such employees as may be necessary to carry out the provisions of this subdivision.
Source. 1943, 181:1, par. 13m. RSA 7:31. 1971, 439:4, eff. Aug. 29, 1971.
The governor and council, upon the request and recommendation of the attorney general, are hereby authorized to cooperate with and enter into such agreements with the federal government or any agency thereof as they may deem advisable to secure funds or assistance for the purpose of carrying out the provisions of this subdivision.
Source. 1943, 181:1, par. 13n, eff. July 1, 1943.
The director of charitable trusts shall prepare and make available on the state website a directory of information relative to charitable trusts. The electronic directory shall be accessible to the public at no cost.
Source. 1967, 203:1. 2007, 115:1, eff. Aug. 10, 2007.
Any person who knowingly violates any provision of RSA 7:19-7:32-a shall be guilty of a misdemeanor if a natural person and guilty of a felony if any other person.
Source. 1992, 239:2, eff. July 1, 1992.
The purpose of this subdivision is to ensure that health care charitable trusts provide the communities they serve with benefits in keeping with the charitable purposes for which the trusts were established and in recognition of the advantages the trusts enjoy. It acknowledges that each community is unique and its particular health care problems and needs should be examined and the community benefits provided by health care charitable trusts which serve it should be directed toward addressing the issues and concerns of that community. Community involvement in the development of community benefits plans is necessary to make the health care charitable trusts more responsive to the true needs of the community. State oversight of the planning process and public access to the community benefits plans will assure appropriate use of the resources of health care charitable trusts.
Source. 1999, 312:1, eff. Jan. 1, 2000.
In this subdivision:
I. "Charity care" means health care services provided by a health care charitable trust for which the trust does not expect and has not expected payment and which health care services are not recognized as either a receivable or as revenue in the trust's financial statements.
II. "Community" means the service area or patient population for which a health care charitable trust provides services.
III. "Community benefits" means a health care charitable trust's activities that are intended to address community health care needs including, but not limited to, any of the following:
(a) Charity care.
(b) Financial or in-kind support of public health programs even if the programs extend beyond the trust's service area, including support of recommendations in any state health plan developed by the department of health and human services.
(c) Allocation of funds, property, services, or other resources that contribute to community health care needs identified in a community benefits plan.
(d) Donation of funds, property, services, or other resources which promote or support a healthier community, enhanced access to health care or related services, health education and prevention activities, or services to a vulnerable population.
(e) Support of medical research and education and training of health care practitioners, including the pooling of funds by different health care charitable trusts for this purpose.
IV. "Community benefits plan" means a written document prepared by a health care charitable trust which identifies health care needs in the area served by the trust and describes the activities the trust has undertaken and will undertake to address the identified needs.
V. "Health care charitable trust" means a charitable trust organized to directly provide health care services, including, but not limited to, hospitals, nursing homes, community health services, and medical-surgical or other diagnostic or therapeutic facilities or services. "Health care charitable trust" shall not include any testamentary or inter vivos trust which is not organized to provide health care services.
VI. "Vulnerable population" means any population that is at risk of not receiving health services due to medical, financial, or other barriers.
Source. 1999, 312:1. 2003, 232:1, eff. Sept. 5, 2003.
Within 90 days of the start of its fiscal year every health care charitable trust shall develop a community benefits plan. The plan shall be developed in accordance with the following criteria on forms supplied by the attorney general:
I. The trust shall adopt a mission statement which shall be included in its plan and which shall be reaffirmed by the trust on an annual basis.
II. The plan shall take into consideration a community needs assessment conducted in accordance with RSA 7:32-f and shall identify the health care needs that were considered in development of the plan.
III. The plan shall identify the activities the trust expects to undertake or support which address the needs determined through the community needs assessment process or which otherwise qualify as community benefits and shall include all charity care in a discrete category.
IV. The plan shall include a report on the community benefit activities undertaken by the trust in the preceding year and information describing the results or outcomes of the trust's community benefit activities. The report shall also include the means used to solicit the views of the community served by the trust, identification of community groups, members of the public, and local government officials consulted on the development of the plan, and an evaluation of the plan's effectiveness.
V. (a) To the extent practicable, the plan shall include:
(1) An estimate of the cost of each activity expected to be undertaken or supported in the ensuing year; and
(2) A report on the unreimbursed cost of each activity undertaken in the preceding year.
(b) For reporting purposes, the cost of contributed services shall be determined in accordance with the rates, costs, units of service, or other statistical measures used for general accounting purposes by the health care charitable trust. In addition, each charitable trust shall include in its report the ratio of its gross receipts from operations to its net operating costs, as shown in its final statement of accounts for the preceding fiscal year.
VI. The process for development of the plan shall include an opportunity for members of the public in the trust's service area to provide input into development of the plan and comment upon the trust's proposed plan.
Source. 1999, 312:1, eff. Jan. 1, 2000.
Every health care charitable trust shall, either alone or in conjunction with other health care charitable trusts in its community, conduct a community needs assessment to assist in determining the activities to be included in its community benefits plan. The needs assessment process shall include consultation with members of the public, community organizations, service providers, and local government officials in the trust's service area, in the identification and prioritization of community needs that the health care charitable trust can address directly, or in collaboration with others. The community needs assessment shall be updated at least every 5 years.
Source. 1999, 312:1. 2004, 213:2, eff. Aug. 10, 2004.
7:32-g Notice to Director of Charitable Trusts and Public; Administrative Fine.
I. Every health care charitable trust shall submit its community benefits plan to the director of charitable trusts on an annual basis no later than 90 days after the start of the trust's fiscal year. The trust and the director of charitable trusts shall make all community benefits plans available to the public and, where practicable, shall place the reports on an internet site or web page. Every health care charitable trust shall at least annually provide notice to the public of the availability and process for obtaining a copy of its community benefits plan and shall prominently display such notice in its lobby, waiting rooms, or other area of public access.
II. An extension of time for filing the community benefits plan may be granted by the director, for a period of time not to exceed 12 months.
III. The director may impose an administrative fine upon a charitable organization that violates any provision of RSA 7:32-g, I, in an amount not to exceed $1,000 plus attorneys fees and costs for each such violation.
Source. 1999, 312:1. 2001, 205:1, eff. July 11, 2001.
The provision of charity care may be included in a community benefits plan by a health care charitable trust only to the extent that it:
I. Does not include any sums identified as bad debt, a receivable, or revenue by the trust in accordance with generally accepted accounting principles.
II. Is provided in accordance with a written policy which is available to the public, which allows any individual to make application and receive a prompt decision on eligibility for and the amount of charity care, and notice of which is prominently displayed in the trust's lobby, waiting rooms, or other area of public access or otherwise is provided to service applicants and recipients who are served in their own homes or in locations other than a facility of the trust.
Source. 1999, 312:1, eff. Jan. 1, 2000.
Nothing in this subdivision shall derogate from authority of the attorney general, or the rights of others, provided by common law or other statute.
Source. 1999, 312:1, eff. Jan. 1, 2000.
If the total value of the fund balances of a health care charitable trust do not exceed $100,000, the trust shall have no obligation to comply with the provisions of this subdivision. In addition, those health care charitable trusts for which compliance would be a financial or administrative burden, according to criteria established and administered by the director of charitable trusts, may request an exemption from the provisions of this subdivision. An exemption, if granted, shall be valid for 3 years from the date of issuance unless it is revoked by the director of charitable trusts and written notice of such revocation is provided to the health care charitable trust.
Source. 1999, 312:1, 2, eff. Jan. 1, 2001.
7:32-k Effect on Eligibility for Property Tax Exemption.
Compliance with this subdivision shall not establish eligibility for a property tax exemption under RSA 72:23, V, but may be considered if relevant to the criteria established in RSA 72:23, RSA 72:23-l, and at common law.
Source. 1999, 312:1, eff. Jan. 1, 2000.
Health care charitable trusts may satisfy the requirements of RSA 7:32-e, RSA 7:32-f, and RSA 7:32-g, individually or in a combination with other health care charitable trusts, provided that information required to be reported under RSA 7:32-e, V(a) and (b) shall be specifically reported for each health care charitable trust participating in a combined plan or report.
Source. 1999, 312:1, eff. Jan. 1, 2000.
There shall be a county attorney for each county, who shall be a member of the New Hampshire bar, elected biennially by the voters of the county; provided that, at the 2022 state general election, and at each subsequent state general election, the county attorney for Rockingham county shall be chosen in the county by the voters for a 4-year term; and, provided that, at the 2024 state general election, and at each subsequent state general election, the county attorney for Coos county shall be chosen in the county by the voters for a 4-year term. If the county attorney is absent at any term of court or unable to discharge the duties of the office, the superior court, acting as a body, shall appoint a county attorney, who shall be a member of the New Hampshire bar, for the time being and allow said appointee such compensation for his or her services as set by the county delegation.
Source. Const. II, 71. RS 13:4. CS 13:4. GS 15:4. GL 16:4. PS 17:5. PL 16:18. RL 24:18. 1951, 221:2. RSA 7:33. 1969, 114:1. 2003, 289:1, eff. Sept. 1, 2003. 2022, 283:1, eff. Aug. 30, 2022. 2024, 128:1, eff. Sept. 1, 2024.
With the approval of the applicable county commissioners and attorney general, a county attorney is hereby authorized to employ a contract assistant county attorney to assist the county attorney whenever the criminal dockets are backlogged with caseloads such as to make it expedient to do so. The compensation for such officer shall be fixed by the executive committee of the county convention and shall be on a per diem basis.
Source. 1973, 281:1. 1996, 124:2, eff. July 15, 1996.
The county attorney, subject to the approval of the attorney general and the applicable county commissioners, may appoint assistant county attorneys within the limits of the appropriation made for the appointment of assistants. Assistant county attorneys shall serve at the pleasure of the county attorney.
Source. 1988, 63:1. 1996, 124:3, eff. July 15, 1996.
7:33-g Special Assistant County Attorneys Permitted.
The county attorney may appoint, with the approval of the attorney general, special assistant county attorneys to assist with criminal cases when the county attorney believes it is expedient to do so. Special assistant county attorneys shall act under the supervision, direction, and control of the county attorney and shall serve without compensation at the pleasure of the county attorney.
Source. 1996, 124:4, eff. July 15, 1996.