Current through Register No. 12, March 21, 2024
(a) This section is
intended to describe the information required on the "List of Real Estate on
which Exemption is Claimed, Form BTLA A-9", revised June 2023, pursuant to
RSA
72:23-c, and the "Charitable Organization
Financial Statement, BTLA Form A-12", revised June 2023, pursuant to
RSA
72:23, VI. These forms are
for the use of municipalities to obtain information from organizations seeking
exemptions under RSA
72:23, III,
RSA
72:23, IV,
RSA
72:23, V,
RSA
72:23, V-a, and
RSA
72:23-a through
RSA
72:23-k, except
RSA
72:23-c.
(b) Organizations requesting an exemption
shall complete and file a list of real estate and personal property on which
exemption is claimed on the BTLA Form A-9 prescribed by the board and to be
filed annually with the municipality pursuant to
RSA
72:23-c, I and which
includes the following:
(1) The applicant's
certification that the information given is correct;
(2) The name, address, telephone
number, and signature of the applicant, and the date
signed;
(3) The name of the
municipality in which the exemption is claimed;
(4) The statutory section under which the
exemption is claimed;
(5) Whether
or not the applicant is organized, incorporated, or legally doing business, or
has a principal place of business in New Hampshire, and if yes, where its
principal place of business is located;
(6) Whether or not the applicant has been
granted an exemption from taxation by special act of the legislature since May
7, 1913, and if it has, the date of that action;
(7) The general purpose for which the
applicant is organized or incorporated;
(8) If the applicant is a religious
organization:
a. Whether it is a regularly
recognized and constituted denomination, creed, or sect;
and
b. Its generally recognized
name;
(9) If the
applicant is a charitable organization:
a.
What services of public good or welfare is provided;
b. The beneficiaries of the
services;
c. Whether there is a
charge for the services;
d. An
explanation of the charge; and
e.
The purpose for which the income is used;
(10) A statement of whether the municipality
in which the applicant claims exemption voted prior to April 1, 1958, to grant
exemption on property not specifically exempted by RSA 72 and the total amount
of such exemption voted; and
(11)
An itemized list of the real estate and personal property on which exemption is
claimed, stating the tax map and lot number, a description of the property, its
primary use and duration, and, if applicable, its other use and its extent or
duration.
(c)
Organizations requesting an exemption shall complete and file a charitable
organization financial statement on the BTLA Form A-12 prescribed by the board
and to be filed annually with the municipality pursuant to
RSA
72:23, VI and which includes
the following:
(1) The fiscal year of the
organization;
(2) The name of the
organization or society, and the names and addresses of the principal
officers;
(3) The name of the
municipality in which the exemption is claimed;
(4) Its Internal Revenue Service
identification number;
(5) The date
of registration or incorporation with the New Hampshire secretary of
state;
(6) A financial statement or
best evidence available of the organization's source of income and expenditures
in the preceding fiscal year;
(7)
Internal Revenue Service Form 990, or other similar nonprofit information
return, if prepared; and
(8) The
signature on the form of the treasurer or principal officer of the organization
or society.
#5638, eff 9-1-93; ss by #7068, INTERIM, eff8-15-99,
EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; amd by #7874-B, eff 4-18-03; ss
by #8988, eff 9-24-07; ss by #9539, eff
9-8-09
