Change log
Every database migration applied to CharityFile, and changes to the fees, deadlines, exemptions, penalties and other state facts in our database, with the date of each. The database writes each fact entry itself and refuses a change that does not name who made it. It also refuses to edit or delete an entry, so a correction always appears as a new entry.
See /coverage for the share of rows whose quote we found in its source and the oldest review per jurisdiction, /api/quality for the machine-readable JSON snapshot, the RSS feed of the newest 200 entries, or the CSV export of every entry.
244 database migrations since Apr 24, 2026, and 1115 fact changes since Sep 9, 2026.
Fact changes
Sep 24, 2026
- Sep 24, 2026NH deadline rule: extension notes Written request: file Form NHCT-14 on or before the annual-report due date, with the $75 annual-report fee (not a separate late fee). Jus 404.05: the application shall be granted unless the Charitable Trusts Unit notifies the trust in writing within 20 business days. Not automatic (a request is required). Not IRS Form 8868-conditional. → none
Source: gc.nh.gov · send source
“not later than 4 months and 15 days following the close of the first calendar or fiscal year”
Made by: CharityFile operator - Sep 24, 2026NH deadline rule: source quote replaced
Source: gc.nh.gov · send source
“Every trustee subject to this chapter who has received property for charitable purposes shall file with the attorney general, within 6 months after any part of the income or principal is authorized or required to be expended for a charitable purpose, a copy of the instrument providing for the title, powers or duties of the trustee.”
Made by: CharityFile operator
Sep 15, 2026
- Sep 15, 2026NH deadline rule: due event none → within 6 months after any part of the income or principal is authorized or required to be expended for a charitable purpose
Source: gc.nh.gov · send source
“Every trustee subject to this chapter who has received property for charitable purposes”
Made by: not recorded - Sep 15, 2026NH deadline rule: extension days 180 → none; extension months none → 6; extension notes NH does NOT automatically honor IRS Form 8868 extension. Must file Form NHCT-14 (Application for Extension) BEFORE the 4mo+15d deadline with $75 filing fee per N.H. Admin. Code § Jus 404.05. Grants 6-month extension. Diverges from FL/OH/MD auto-honor pattern; mirrors MI explicit-request pattern. → Written request: file Form NHCT-14 on or before the annual-report due date, with the $75 annual-report fee (not a separate late fee). Jus 404.05: the application shall be granted unless the Charitable Trusts Unit notifies the trust in writing within 20 business days. Not automatic (a request is required). Not IRS Form 8868-conditional.
Source: gc.nh.gov · send source
“not later than 4 months and 15 days following the close of the first calendar or fiscal year”
Made by: not recorded
Fact entries record changes to fees, deadlines, exemptions, penalties, required attachments, agencies, audit thresholds, deadline extensions and conditional duties, including changes made directly in the database. A fee, deadline, exemption or deadline extension entry shows the source quote and link of its row, or says what the entry did not record. Migration entries record every migration applied to the production database. This page shows every entry. The database refuses to edit or delete an entry of either kind. “Made by: not recorded” marks an entry from before we recorded who made each change.