N.H. Admin. Code § Jus 404.06 - Reporting of Trust Funds Held By Governmental Entities
(a) In accordance with RSA 11:5-b, II, the state treasurer shall submit to the charitable trusts unit on an annual
basis a list of any donated funds held in trust by the state of New Hampshire. The list shall include the name, purpose, and current dollar value of
each fund.
(b) In accordance with RSA 23:21, county treasurers shall submit to the charitable trusts unit
on an annual basis a list of any donated funds held in trust by the county. The list shall include the name, purpose, and current dollar value of
each fund.
(c) In accordance with RSA 31:38 and Rev 1707.05 and Rev 1707.06, municipal trustees of trust
funds shall submit online on an annual basis no later than 2 months after the end of the municipality's fiscal year department of revenue
administration Forms MS-9, "Report of Trust and Capital Reserve Funds" and MS-10, "Report of Common Trust Fund Investments," available online at
https://www.doj.nh.gov/charitable-trusts/municipalities.htm.
(d) In accordance with RSA 202-A:12-a, municipal library trustees shall submit to the charitable trusts unit on an
annual basis no later than 2 months after the end of the municipality's fiscal year a list of any donated funds held in trust by the trustees. The
list shall include the name, purpose, and current dollar value of each fund. In the alternative, municipal library trustees shall submit to the
charitable trusts unit their annual financial reports.
(e) The director may require that any governmental
entity holding donated funds submit to the charitable trusts unit additional information concerning the purpose, distribution, or investment of any
trust funds held by the governmental entity.
Notes
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(a) In accordance with RSA 11:5-b, II, the state treasurer shall submit to the charitable trusts unit on an annual basis a list of any donated funds held in trust by the State of New Hampshire. The list shall include the name, purpose, and current dollar value of each fund.
(b) In accordance with RSA 23:21, county treasurers shall submit to the charitable trusts unit on an annual basis a list of any donated funds held in trust by the county. The list shall include the name, purpose, and current dollar value of each fund.
(c) In accordance with RSA 31:38 and Rev 1707.11 and Rev 1707.12, municipal trustees of trust funds shall submit online on an annual basis no later than 2 months after the end of the municipality's fiscal year department of revenue administration Forms MS-9, "Report of Trust and Capital Reserve Funds" and MS-10, "Report of Common Trust Fund Investments," available online at https://www.doj.nh.gov/charitable-trusts/municipalities.htm.
(d) In accordance with RSA 202-A:12-a, municipal library trustees shall submit to the charitable trusts unit on an annual basis no later than 2 months after the end of the municipality's fiscal year a list of any donated funds held in trust by the trustees. The list shall include the name, purpose, and current dollar value of each fund. In the alternative, municipal library trustees shall submit to the charitable trusts unit their annual financial reports.
(e) The director may require that any governmental entity holding donated funds submit to the charitable trusts unit additional information concerning the purpose, distribution, or investment of any trust funds held by the governmental entity.