This bill introduces a new section to RSA 31, specifically section 31:9-e, which prohibits towns, cities, village districts, and unincorporated places from appropriating or expending taxpayer funds to donate to non-profit organizations. The prohibition encompasses all types of taxpayer funds, including general and reserve funds. However, there are exceptions: funds that are explicitly allocated for grants or financial assistance to non-profits through a competitive bidding process are exempt, provided they serve a clear public purpose and comply with relevant laws and regulations.

Additionally, the bill clarifies that non-profits are not disqualified from entering into contracts for goods and services that can be provided through standard bidding processes. These goods and services must be quantifiable and verifiable, similar to contracts with any other agency. The act will take effect 60 days after its passage. The bill does not include any deletions from current law but introduces significant new restrictions on the use of taxpayer funds for donations to non-profits.