For the purposes of this subdivision, the following words shall have the following meanings unless the context clearly indicates otherwise:
   I. ""Charitable sales promotion'' means an advertising or sales campaign, conducted by a commercial co-venturer, which represents that the purchase or use of goods or services offered by the commercial co-venturer shall benefit, in whole or in part, a charitable trust or purpose.
   II. (a) ""Charitable trust'' means any fiduciary relationship with respect to property arising under the law of this state or of another jurisdiction as a result of a manifestation of intention to create it, and subjecting the person by whom the property is held to fiduciary duties to deal with the property within this state for any charitable, nonprofit, educational, or community purpose. Charitable trust includes, but is not limited to ""charitable organization,'' as that term is defined in subparagraph (b). The fact that any person or entity sought to be charged with fiduciary duties is a corporation, association, foundation, or any other type of organization that, under judicial decisions or other statutes, has not been recognized as, or has been distinguished from, a charitable trust does not provide a presumption against its being a charitable trust as defined in this paragraph.
      (b) ""Charitable organization'' means the following:
         (1) Any person or entity that is determined by the Internal Revenue Service to be a tax exempt organization pursuant to section 501(c) (3) of the Internal Revenue Code, as that section now exists or may hereafter be amended; or
         (2) Any other person or entity that is or holds itself out to be established, in whole or in part, for any benevolent, philanthropic, patriotic, educational, humane, scientific, public health, environmental conservation, civic, or other charitable purpose or any person who in any manner employs a charitable appeal as the basis of any solicitation or an appeal that suggests that there is a charitable purpose to any solicitation. ""Charitable organization'' is not limited to those organizations to which contributions are tax deductible under section 170 of the Internal Revenue Code.
   III. ""Commercial co-venturer'' means a person who for profit is regularly and primarily engaged in trade or commerce other than in connection with soliciting for charitable trusts or purposes and who conducts a charitable sales promotion.
   IV. ""Contribution'' means the grant, promise, or pledge of money, credit, property, financial assistance, or other thing of any kind or value in response to a solicitation. It does not include bona fide fees, dues or assessments paid by members, provided that membership is not conferred solely as consideration for making a contribution in response to a solicitation.
   V. ""Fund raising counsel'' means a person who for compensation plans, manages, advises, consults, or prepares material for, or with respect to, the solicitation in this state of contributions for a charitable trust, but who does not solicit contributions and who does not employ, procure, or engage any compensated person to solicit contributions. No lawyer, investment counsellor, or banker who advises a person to make a contribution shall be deemed, as a result of such advice, to be a fund raising counsel. A bona fide salaried officer, employee or volunteer of a charitable trust shall not be deemed to be a fund raising counsel.
   VI. ""Paid solicitor'' means a person who for compensation performs for a charitable trust any service in connection with which contributions are or shall be solicited in this state by such compensated person or by any compensated person he employs, procures, or engages, directly or indirectly, to solicit. No lawyer, investment counsellor, or banker who advises a person to make a charitable contribution shall be deemed, as the result of such advice, to be a paid solicitor. A bona fide salaried officer, employee, or volunteer of a charitable trust shall not be deemed to be a paid solicitor.
   VII. ""Solicit'' and ""solicitation'' means the request directly or indirectly for money, credit, property, financial assistance, or other thing of any kind or value on the plea or representation that such money, credit, property, financial assistance, or other thing of any kind or value, or any portion thereof, shall be used for a charitable purpose or benefit a charitable trust. Without limiting the scope of such terms, these words shall include the following methods of requesting or securing such money, credit, property, financial assistance or other thing of value:
      (a) Any oral or written request.
      (b) The making of any announcement to the press, by radio, television, telephone, or telegraph concerning an appeal or campaign by or for any charitable trust or purpose.
      (c) The distribution, circulation, posting or publishing of any handbill, written advertisement or other publication which directly or by implication seeks to obtain public support.
      (d) The sale of, offer, or attempt to sell any advertisement, advertising space, book, card, tag, coupon, device, magazine, membership, merchandise, subscription, flower, ticket, candy, cookies, or other tangible item in connection with which any appeal is made for any charitable trust or purpose, or where the name of any charitable trust is used or referred to in any such appeal as an inducement or reason for making any such sale, or when or where in connection with any such sale, any statement is made that the whole or any part of the proceeds from any such sale shall be used for any charitable purpose or benefit any charitable trust. A solicitation shall be deemed to have taken place whether or not the person making the same receives any contribution.
   VIII. ""Trustee'' means:
      (a) Any individual, group of individuals, corporation or other legal entity holding property in trust pursuant to any charitable trust or charitable purpose.
      (b) A corporation formed for the administration of a charitable trust pursuant to the directions of the settlor or at the instance of the trustee.
Source. 1943, 181:1, par. 13-b. 1947, 94:1. RSA 7:21. 1971, 439:2. 1987, 260:1. 1997, 184:4, eff. Jan. 1, 1998.