Attorney General, Director of Charitable Trusts v. Loreto Publications, Inc.

Respondent Loreto Publications, Inc. appealed a circuit court order ruling that Loreto failed to establish that it was statutorily exempt from filing annual reports with the New Hampshire Attorney General’s Office, and requiring it to file reports for fiscal years 2010 to 2014. Loreto was a nonprofit corporation organized under RSA chapter 292. Its stated purpose was “the promotion, and propagation of the Roman Catholic religion through the publication, sale, or distribution of books, magazines, pamphlets or [tracts], and the use of any other communications media, whether electronic, audio, visual, printed, written or oral.” In or around 2003, the Internal Revenue Service (IRS) granted Loreto a tax exemption under section 501(c)(3) of the Internal Revenue Code. In 2008, the Charitable Trust Unit of the New Hampshire Attorney General’s Office learned that Loreto was operating as a 501(c)(3) tax exempt organization in New Hampshire and advised Loreto that New Hampshire law required it to register with and submit annual reports. In 2009, Loreto registered with the Charitable Trust Unit but did not file an annual report for fiscal year 2010 or any subsequent fiscal year. In 2013, Loreto’s 501(c)(3) status was “automatically revoked [by the IRS] for its failure to file a Form 990-series return or notice for three consecutive years.” The Interim Director of Charitable Trusts sought an order in the circuit court requiring Loreto to file its delinquent reports. Loreto moved to dismiss, arguing that “[s]ince [it] . . . is NOT a Charitable Trust, but rather a church/religious organization, [the] court lacks subject matter jurisdiction under [RSA 547:3, II(a)] to hear this matter.” The court denied the motion. Finding no reversible error in that denial, the New Hampshire Supreme Court affirmed. View "Attorney General, Director of Charitable Trusts v. Loreto Publications, Inc." on Justia Law