30-2715.02.

Charitable organization; transfer of decedent's interest in property; affidavit; requirements; effects; enforcement.

(1) If a charitable organization that is tax exempt under section 501(c)(3) of the Internal Revenue Code of 1986 is a beneficiary of an interest in property of a decedent, such charitable organization may present an affidavit to the holder of the interest in the property or to any person with information about the property for the purpose of obtaining the interest in the property or information about the property. Such affidavit shall contain: (a) The decedent's name and last known address; (b) a general description of the property; (c) the charitable organization's name, address, and primary contact information; (d) a statement that the charitable organization is a charitable organization; (e) a request that the property be paid, delivered, or transferred to the charitable organization or that information about the property be given to the charitable organization; (f) a statement that the charitable organization is entitled to payment, delivery, or transfer of the property; (g) a statement that the affidavit has been signed by a duly authorized representative of the charitable organization under penalty of perjury before a notary public; and (h) a statement that the information in the affidavit is true and correct.

(2) Such affidavit shall be accompanied by: (a) A copy of (i) the charitable organization's determination letter from the Internal Revenue Service recognizing the charitable organization's tax-exempt status or (ii) the group exemption letter issued to the organization of which the charitable organization is a part with proof that the charitable organization is included in the group exemption letter from the Internal Revenue Service; (b) a copy of the charitable organization's certificate of existence or document of similar import from the organization's state or country of incorporation; (c) a copy of the decedent's death certificate, a probate notice published by the personal representative of the decedent's estate, proof of payment of the decedent's funeral, or the decedent's obituary; (d) a corporate resolution or similar statement of authority for the affiant to act on behalf of the charitable organization; and (e) Internal Revenue Service Form W-9 completed by an authorized representative of the charitable organization.

(3) After receipt of an affidavit that meets the requirements of subsections (1) and (2) of this section:

(a) The holder of the interest in property shall pay, deliver, or transfer the property to or for the benefit of the charitable organization, except that payment, delivery, or transfer shall not be required under this section for distributions from a trust or a decedent's estate but shall be made under terms of the trust or will or as otherwise required by law; or

(b) The person with information about the property shall give the information requested in the affidavit to the charitable organization.

(4) The person paying, delivering, or transferring the property or giving the information pursuant to subsection (3) of this section is discharged and released to the same extent as if such person dealt with a personal representative of the decedent. Such person is not required to see to the application of the property or information or to inquire into the truth of any statement in the affidavit.

(5) The charitable organization may bring an action against the holder of the interest in the property to obtain the property or the person with information about the property to obtain the property or the information if the holder or person:

(a)(i) Does not pay, deliver, or transfer such interest in property within forty-five days of receiving the affidavit; or

(ii) Does not respond in writing to provide the information requested within thirty days of receiving the affidavit; and

(b) Does not inform the requesting party, within thirty days of receiving the affidavit, of a reasonable delay or inability to comply with the affidavit. A reasonable delay or inability to comply includes:

(i) A delay in the transfer of property to the charitable organization which is subject to a court order; and

(ii) If compliance would cause a financial institution to violate:

(A) 12 U.S.C. 1829b, 12 U.S.C. 1951 to 1960, 31 U.S.C. 5311 to 5314, 31 U.S.C. 5316 to 5336, or 31 C.F.R. 1000 to 1019, as such sections and regulations existed on January 1, 2026; or

(B) The rules of a self-regulatory organization registered under the federal Security Exchange Act of 1934.

(6) The holder of the property or the person with the information shall not:

(a) Require the charitable organization to open an account with or otherwise become a customer of the holder of the property;

(b) Require co-beneficiaries to submit claims simultaneously or impose coordination deadlines among co-beneficiaries;

(c) Delay payment, delivery, or transfer to any co-beneficiary because other co-beneficiaries have not submitted their claim documentation; or

(d) Request personal information from any individual employed by or serving on the board of the charitable organization.

(7) This section does not limit rights of creditors under other laws of this state.

(8) This section does not apply to any organization, society, or person subject to regulation under any insurance law of this or another state.