RSA 564-F:22-2201 · Annual Reports

564-F:22-2201 Annual Reports. –

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(a)

Each foundation and each registered foreign foundation shall file with the secretary of state an annual report.

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(b)

In the case of a foundation, an annual report shall set forth:

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(1)

The foundation's name;

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(2)

The address of the foundation's principal office;

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(3)

The foundation's registered agent;

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(4)

The foundation's registered office; and

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(5)

The name and business address of each of the foundation's directors.

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(c)

In the case of a registered foreign foundation, an annual report shall set forth:

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(1)

The foundation's name;

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(2)

The jurisdiction in which the foundation is formed;

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(3)

The address of the foundation's principal office;

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(4)

The foundation's registered agent;

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(5)

The foundation's registered office; and

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(6)

The name and business address of each of the foundation's directors.

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(d)

On its annual report, a foundation or a registered foreign foundation shall report information that is accurate as of January 1 of the year in which the annual report is due.

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(e)

A foundation's annual reports are due:

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(1)

Subject to subsection (e)(2), a foundation shall file its initial annual report on or before April 1 of the year following the calendar year in which the foundation was formed.

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(2)

If the foundation was formed during the month of December, then the foundation shall file its initial annual report on or before April 1 of the second year following the calendar year in which the foundation was formed.

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(3)

In each calendar year after the year in which its initial annual report is due, the foundation shall file an annual report on or before April 1 of that year.

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(f)

A foreign foundation's annual reports are due:

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(1)

Subject to subsection (f)(2), a registered foreign foundation shall file its initial annual report on or before April 1 of the year following the calendar year in which the foundation was formed.

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(2)

If the foreign foundation registered during the month of December, then the registered foreign foundation shall file its initial annual report on or before April 1 of the second year following the calendar year in which the foreign foundation was registered.

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(3)

In each calendar year after the year in which its initial annual report is due, the foreign foundation shall file an annual report on or before April 1 of that year.

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(g)

If an annual report of a foundation or a registered foreign foundation does not contain the information required by this section, then the secretary of state shall promptly send to the foundation or the registered foreign foundation:

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(1)

A notice describing the deficiencies in the annual report; and

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(2)

The annual report that fails to contain the information required by this section.

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(h)

If a foundation or a registered foreign foundation files a corrected annual report within 30 days after the date of notice under subsection (g)(1), then the annual report will be deemed timely filed.

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(i)

In addition to the annual report fee, a foundation that fails to file its annual report on or before the due date under RSA 564-F:22-2201(e) or a registered foreign foundation that fails to file its annual report on or before the due date under RSA 564-F:22-2201(f) shall pay the late filing fee under RSA 564-F:22-2205(a)(19). Source. 2017, 257:47, eff. Oct. 1, 2017.

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