Catholic Publisher Must File Reports With AG Under New Hampshire Law

In Attorney General, Director of Charitable Trusts v. Loreto Publications, Inc., (NH Sup. Ct., May 27, 2016), the New Hampshire Supreme Court held that a non-profit publishing house and bookseller of Catholic literature is a "charitable trust" under New Hampshire law and thus is required to register and submit annual reports to the state Attorney General's office. The court interpreted the reporting exclusion in NH RSA 7:19 for "religious organizations" to apply to organizations classified by the Internal Revenue Service as "churches" under the federal tax code.  According to the court, "Loreto conducts no religious services, has no congregation, and provides no religious instruction." While the exemption also applies to integrated auxiliaries of religious organizations, Loreto is not integrated auxiliary of the Catholic Church either.