RSA 564-F:17-1702: Reformation.

(a) A court may reform a foundation's certificate of formation or its bylaws for purposes of conforming the certificate of formation or the bylaws to the founder's intent if:

(1) Whether in the expression or inducement, the foundation's certificate of formation or its bylaws were affected by a mistake of fact, a mistake of law, or both a mistake of fact and a mistake of law; and

(2) The founder's intent is proven by clear and convincing evidence;

(3) The mistake is proven by clear and convincing evidence; and

(4) The reformation does not violate any of the foundation's material purposes.

(b) A court may reform a foundation's certificate of formation or its bylaws for purposes of achieving the founder's tax objectives if:

(1) The reformation is consistent with the founder's intent; and

(2) The reformation does not violate any of the foundation's material purposes.

(c) A reformation under this section may be retroactive or prospective.

(d) Any of the following persons may commence a judicial proceeding seeking reformation of a foundation's certificate of formation or its bylaws under this section:

(1) A founder;

(2) A foundation official;

(3) Unless the governing documents provide otherwise, a beneficiary; and

(4) To the extent that the foundation is a charitable trust, the director of charitable trusts.