New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter Rev 900 - INTEREST AND DIVIDENDS TAX
Part Rev 904 - EXEMPTIONS
Section Rev 904.04 - Exemption For Trust Income Designated For Contribution to Charities
Universal Citation: NH Admin Rules Rev 904.04
Current through Register No. 12, March 21, 2024
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.
#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
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