HB439 (2015) Detail

Relative to religious societies.






AN ACT relative to religious societies.

SPONSORS: Rep. Itse, Rock 10; Rep. Hoell, Merr 23; Rep. Ingbretson, Graf 15; Rep. Luther, Belk 3

COMMITTEE: Ways and Means


This bill deletes both the authority of religious societies to assess taxes and the limits on the amount of donations that can be made to such societies.

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Explanation: Matter added to current law appears in bold italics.

Matter removed from current law appears [in brackets and struckthrough.]

Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.




In the Year of Our Lord Two Thousand Fifteen

AN ACT relative to religious societies.

Be it Enacted by the Senate and House of Representatives in General Court convened:

1 Purpose. The laws regarding unincorporated churches have not been updated since 1869; therefore the general court hereby revises the statutes to remove obsolete restrictions.

2 Religious Societies; Powers as to Donation. Amend RSA 306:3 to read as follows:

306:3 Powers as to Donation. If a donation, gift, or grant is made to any unincorporated religious society, such society shall be a corporation so far as may be necessary to take, hold, manage and use the donation, gift, or grant[; but the income of the donations, gifts or grants to any such unincorporated religious society shall not exceed the sum of $5,000 a year].

3 Accounts. Amend RSA 306:9 to read as follows:

306:9 Accounts. The several churches[, other than those of the Episcopal denomination,] are authorized to choose committees for the purpose of settling the accounts of the trustees, deacons, and other church officers and, if necessary, to commence and prosecute a suit in the name of the church against the trustees, deacons, or other officers relating to the accounts.

4 Quakers. Amend RSA 306:11 to read as follows:

306:11 Quakers. The standing financial committee of each monthly meeting of the people called Friends or Quakers, and each monthly meeting thereof, shall be a body corporate to take and hold in succession grants and donations of real or personal estate made to the use of such meeting or to the use of any preparative meeting belonging thereto, to alienate or manage such real and personal estate according to the terms and conditions of the grants and donations, and to prosecute and defend in any action relating to the grants and donations[; but the whole income of the grants and donations shall not exceed the sum of $10,000 a year].

5 Repeal. The following are repealed:

I. RSA 306:2, relative to taxes.

II. RSA 306:10, relative to income.

6 Effective Date. This act shall take effect 60 days after its passage.