N.H. Admin. Code § Rev 904.04

Current through Register No. 1, January 2, 2025

Section Rev 904.04 - Exemption For Trust Income Designated For Contribution to Charities

The portion of a trust's income required to be donated by the trust document to a charity which is exempt from taxation pursuant to RSA 77:8, shall be exempt from taxation to the donor trust, provided that the funds donated are actually used in the charitable function of the donee.

N.H. Admin. Code § Rev 904.04

#4557, eff 12-28-88; ss by #5947, eff 12-29-94; ss by #6321, eff 8-22-96; ss by #8137, eff 8-10-04; ss by #10211, eff 10-24-12