RSA 498:4-d: Definitions.

For the purposes of this section and for the purposes of any petition for deviation under RSA 498:4 or under common law equity powers the following words shall have the meanings ascribed hereinbelow unless the context indicates otherwise:

I. "Charitable trust" shall mean any fiduciary relationship with respect to property arising as a result of a manifestation of an intention to create it and subjecting the person by whom the property is held to equitable duties to deal with the property for charitable or community purposes.

II. "Trustee" shall mean:

(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.