RSA 564:22 Charitable Trusts, Internal Revenue Laws.

I. In the administration of any trust which is a "private foundation" as defined in section 509 of the United States Internal Revenue Code of 1954, or which is a "charitable trust" as defined in section 4947(a)(1) of the Internal Revenue Code of 1954, or which is a "split interest trust" as defined in section 4947(a)(2) of that code, the following acts are prohibited:
(a) engaging in any act of "self-dealing" (as defined in section 4941(d) of the Internal Revenue Code of 1954) which would give rise to any liability for the tax imposed by section 4941(a) of the Internal Revenue Code of 1954;
(b) retaining any "excess business holdings" (as defined in section 4943(c) of the Internal Revenue Code of 1954) which would give rise to any liability for the tax imposed by section