Idaho Gun Trust / NFA Trust

IDAHO GUN TRUST / NFA TRUST

TABLE OF CONTENTS

1. Declaration of Trust
2. Definitions
3. Trust Property
4. Trustee Powers and Duties
5. Co-Trustees and Responsible Persons
6. Beneficiary Provisions
7. Successor Trustee
8. Amendment and Revocation
9. Distribution Upon Death
10. Federal Compliance — ATF 41F and § 922(g)
11. Idaho-Specific Provisions
12. Governing Law and Severability
13. Signatures and Notarization

1. DECLARATION OF TRUST

Trust Name: [________________________________________]

Date of Execution: [__/__/____]

I, [SETTLOR FULL LEGAL NAME], residing at [________________________________________], City of [________________], County of [________________], State of Idaho, hereby establish this revocable inter vivos trust (the "Trust") for the purpose of acquiring, holding, managing, possessing, transporting, and lawfully transferring firearms — including items regulated under the National Firearms Act, 26 U.S.C. § 5841 et seq., and 27 C.F.R. Part 479 — for the benefit of the Settlor during the Settlor's lifetime and for the named Beneficiaries thereafter.

This Trust is established pursuant to the Idaho Uniform Probate Code, Idaho Code Title 15, Chapter 7. The Settlor is the initial Trustee unless otherwise designated below.

2. DEFINITIONS

"Firearm" means any weapon as defined in 18 U.S.C. § 921(a)(3) — any loaded or unloaded handgun, pistol, revolver, rifle, shotgun, or other weapon that will expel, is designed to expel, or may readily be converted to expel a projectile by the action of an explosive — together with any item meeting the definition of "firearm" or "deadly weapon" under Idaho Code § 18-3302(1).

"NFA Item" or "NFA Firearm" means any firearm subject to registration under 26 U.S.C. §§ 5841–5872, including without limitation: silencers/suppressors, short-barreled rifles (SBRs), short-barreled shotguns (SBSs), machine guns lawfully transferable under federal law, destructive devices, and any other weapons (AOWs).

"Prohibited Person" means any individual prohibited from receiving, possessing, shipping, or transporting firearms or ammunition under 18 U.S.C. § 922(g), 18 U.S.C. § 922(n), or Idaho Code § 18-3316 (unlawful possession by a convicted felon), including persons convicted of a felony whose firearm rights have not been restored, persons subject to a qualifying domestic-violence protection order, and the other categories enumerated in § 922(g).

"Responsible Person" means, under 27 C.F.R. § 479.11, any individual who possesses, directly or indirectly, the power or authority to direct the management and policies of the Trust as to firearms — including the Settlor, each Trustee, each Co-Trustee, and any other person who has such authority pursuant to the terms of this Trust or applicable state law.

"CLEO" means the chief law-enforcement officer of the locality in which a Responsible Person resides, as defined in 27 C.F.R. § 479.85.

3. TRUST PROPERTY

All firearms and related items transferred to this Trust are listed on Schedule A (attached and incorporated by reference). The Settlor may add or remove items from Schedule A at any time during the Settlor's lifetime without formal amendment, provided that any transfer of an NFA Item into or out of the Trust complies with 26 U.S.C. § 5812 (Form 4) or 26 U.S.C. § 5822 (Form 1).

☐ The Settlor has transferred the items listed on Schedule A to the Trust
☐ ATF Form 4 (transfer) or Form 1 (manufacture) has been submitted and approved for each NFA Item
☐ The $200 making/transfer tax (or $5 for AOW transfers) has been paid for each NFA Item and the tax stamp is affixed to the Trust file copy

4. TRUSTEE POWERS AND DUTIES

Initial Trustee: [________________________________________]

The Trustee shall have the following powers and duties, to be exercised in conformity with the Idaho Uniform Probate Code, the National Firearms Act, and 27 C.F.R. Part 479:

(a) Acquire, possess, use, transport, store, and lawfully transfer firearms on behalf of the Trust;

(b) Submit ATF Form 4 (transfer), Form 1 (making), or Form 5 (tax-exempt transfer) for NFA Items, including the fingerprint cards (FD-258), 2x2 photographs, and Form 5320.23 (Responsible Person Questionnaire) for each Responsible Person required by 27 C.F.R. § 479.63 and ATF Rule 41F;

(c) Provide notice (CLEO notification) to the chief law-enforcement officer of each Responsible Person's locality concurrent with each Form 1 or Form 4 application, as required by 27 C.F.R. § 479.85;

(d) Maintain all Trust firearms in safe and secure storage so as to prevent access by any Prohibited Person, minor, or unauthorized individual;

(e) File ATF Form 5320.20 prior to interstate transport of any NFA Item (other than a suppressor) across state lines;

(f) Pay all federal taxes, fees, and costs associated with Trust firearms;

(g) Maintain accurate records of each Trust firearm — including approved Forms 1/4/5, tax stamps, serial numbers, acquisitions, dispositions, and the identity of each Responsible Person — for the life of the Trust;

(h) If court jurisdiction is sought or required, register the Trust with the District Court at the principal place of administration pursuant to Idaho Code § 15-7-101, disclosing only the information required by the statute (name of trust, settlor, trustees, place of administration) and not the contents of Schedule A.

5. CO-TRUSTEES AND RESPONSIBLE PERSONS

The following individuals are designated as Co-Trustees and/or Responsible Persons. Each may lawfully possess and use NFA Items held by the Trust subject to federal and Idaho law:

For each Responsible Person, the following must be completed and retained with the Trust:

☐ Verified as not a Prohibited Person under 18 U.S.C. § 922(g) or Idaho Code § 18-3316
☐ Submitted ATF Form 5320.23 (Responsible Person Questionnaire) with the most recent Form 1 or Form 4
☐ Submitted two completed fingerprint cards (FD-258)
☐ Submitted one 2x2 inch passport-style photograph taken within the prior year
☐ CLEO notification copy provided to the chief law-enforcement officer of the Responsible Person's locality
☐ Is at least twenty-one (21) years of age for handgun possession; eighteen (18) for rifle/shotgun (federal threshold under 18 U.S.C. § 922(b)(1)); meets Idaho's permitless-carry age threshold of eighteen (18) under Idaho Code § 18-3302(4)(f)

6. BENEFICIARY PROVISIONS

Primary Beneficiary(ies):

Contingent Beneficiary(ies):

No beneficiary who is a Prohibited Person under 18 U.S.C. § 922(g), Idaho Code § 18-3316, or the law of the jurisdiction of intended receipt shall receive any firearm from this Trust. The Trustee shall verify each beneficiary's eligibility — both federal and applicable state — prior to any distribution and shall maintain documentation of such verification.

If a beneficiary resides in a state that prohibits civilian possession of a particular NFA Item, the Trustee shall not transfer that item to such beneficiary and shall apply the alternative-disposition provisions of Section 9.

7. SUCCESSOR TRUSTEE

If the Initial Trustee is unable or unwilling to serve, the following shall serve in order:

First Successor Trustee: [________________________________________]
Second Successor Trustee: [________________________________________]

Each Successor Trustee must, prior to assuming office: (a) be of legal age to possess the firearms held in the Trust under federal law and Idaho Code § 18-3302; (b) not be a Prohibited Person under federal or Idaho law; (c) submit ATF Form 5320.23, fingerprints, and photograph in connection with the next Form 1 or Form 4 application; and (d) execute a written acceptance of trusteeship.

8. AMENDMENT AND REVOCATION

The Settlor reserves the right to amend or revoke this Trust, in whole or in part, at any time during the Settlor's lifetime. Any amendment or revocation shall be in writing, signed by the Settlor, and delivered to the Trustee.

Upon revocation, all NFA Items held by the Trust must be transferred either: (a) to the Settlor individually, requiring submission of ATF Form 4 and payment of the $200 transfer tax for each NFA Item (or $5 for AOWs); or (b) to another eligible transferee through the appropriate ATF form. The Trust shall not dissolve until all NFA transfers are completed and approved.

9. DISTRIBUTION UPON DEATH

Upon the death of the Settlor, the then-acting Trustee shall:

(a) Inventory all Trust firearms within thirty (30) days and provide written notice to each qualified beneficiary as required by the Idaho Uniform Probate Code;

(b) Verify each beneficiary's eligibility under 18 U.S.C. § 922(g), Idaho Code § 18-3316, and the law of the jurisdiction of intended receipt;

(c) For each NFA Item, file ATF Form 5 (Application for Tax-Exempt Transfer of Firearm and Registration to Special Occupational Taxpayer) requesting tax-exempt transfer to the lawful beneficiary as heir of the decedent, pursuant to 27 C.F.R. § 479.90;

(d) Transfer Title I firearms (non-NFA firearms) to eligible beneficiaries; Idaho does not require private-party transfers to proceed through a federal firearms licensee (FFL);

(e) Maintain Trust possession of any NFA Item until ATF approval of Form 5 is received before delivering the item to the beneficiary;

(f) If any beneficiary cannot lawfully receive a particular item, transfer such item to the next eligible contingent beneficiary, or arrange transfer to an FFL/SOT for sale with proceeds distributed under the Trust, or arrange surrender/destruction in accordance with ATF guidance.

10. FEDERAL COMPLIANCE — ATF 41F AND § 922(G)

The Settlor and each Responsible Person represent and warrant, as of the date of execution and as a continuing covenant, that none of them:

☐ Has been convicted in any court of a crime punishable by imprisonment for a term exceeding one year (§ 922(g)(1))
☐ Is a fugitive from justice (§ 922(g)(2))
☐ Is an unlawful user of, or addicted to, any controlled substance (§ 922(g)(3))
☐ Has been adjudicated as a mental defective or committed to a mental institution (§ 922(g)(4))
☐ Is an alien illegally or unlawfully in the United States, or admitted under a nonimmigrant visa with no qualifying exception (§ 922(g)(5))
☐ Has been discharged from the Armed Forces under dishonorable conditions (§ 922(g)(6))
☐ Has renounced United States citizenship (§ 922(g)(7))
☐ Is subject to a qualifying domestic-violence protection order (§ 922(g)(8))
☐ Has been convicted of a misdemeanor crime of domestic violence (§ 922(g)(9))
☐ Is a convicted felon whose firearm rights have not been restored under Idaho Code § 18-310 (Idaho Code § 18-3316)

Any Responsible Person who becomes a Prohibited Person shall immediately (i) notify the Trustee in writing, (ii) be removed as a Responsible Person, and (iii) surrender possession and access to all Trust firearms. The Trustee shall promptly notify the ATF of any such change as required by 27 C.F.R. Part 479.

11. IDAHO-SPECIFIC PROVISIONS

NFA Items Permitted in Idaho:

Idaho Carry and Regulatory Framework:

☐ Settlor acknowledges Idaho is a permitless concealed-carry state under Idaho Code § 18-3302(4)(f) for persons eighteen (18) years of age or older who are not Prohibited Persons (residents and non-residents on the same terms following the 2020 amendment)
☐ Settlor acknowledges the optional standard license to carry concealed weapons (Idaho Code § 18-3302) and the enhanced license (Idaho Code § 18-3302K) remain available and provide reciprocity benefits in non-permitless states
☐ Settlor acknowledges Idaho Code § 18-3302J expressly preempts political subdivisions from adopting or enforcing any law regulating the sale, acquisition, transfer, ownership, possession, transportation, carrying, or storage of firearms (with narrow exceptions for discharge ordinances)
☐ Settlor acknowledges Idaho Const. Art. I, § 11 prohibits any state law imposing "licensure, registration or special taxation on the ownership or possession of firearms or ammunition"
☐ Settlor acknowledges Idaho Code § 18-3326A bars state and local government from keeping any list, record, or registry of privately-owned firearms or their owners (subject to limited criminal-investigation and statutory exceptions)
☐ Settlor acknowledges Idaho's Castle Doctrine and Stand-Your-Ground framework under Idaho Code §§ 18-4009 and 19-202A (use of deadly force in defense of self, family, habitation, or others)

Idaho Trust Registration:

Under Idaho Code § 15-7-101, the Trustee may have a duty to "register" the Trust with the District Court at the principal place of administration. This is an administrative court filing of the Trust's existence; it does not require disclosure of the trust property (Schedule A) and does not constitute a firearm registry. The Trustee shall consult Idaho counsel to determine whether registration is required or appropriate.

Storage and Access: Trust firearms shall be stored within Idaho in a manner reasonably preventing access by any Prohibited Person, minor not under direct supervision of a Responsible Person, or unauthorized individual. The Trustee shall not knowingly allow constructive possession by any Prohibited Person.

12. GOVERNING LAW AND SEVERABILITY

This Trust shall be governed by, and construed in accordance with, the laws of the State of Idaho — specifically the Idaho Uniform Probate Code, Title 15, Chapter 7 — except that all matters relating to NFA Items, including their acquisition, possession, transfer, manufacture, transport, and registration, shall be governed by federal law (26 U.S.C. § 5841 et seq.; 27 C.F.R. Part 479), which preempts conflicting state or local law as to those matters.

If any provision of this Trust is held invalid or unenforceable, the remaining provisions shall continue in full force and effect. The Trustee shall construe this Trust so as to comply at all times with federal NFA law and Idaho law.

13. SIGNATURES AND NOTARIZATION

SETTLOR:

Signature: ________________________________________
Printed Name: [________________________________________]
Date: [__/__/____]

INITIAL TRUSTEE (if different from Settlor):

Signature: ________________________________________
Printed Name: [________________________________________]
Date: [__/__/____]

WITNESS 1 (recommended for evidentiary purposes; not required for revocable trust validity in Idaho):

Signature: ________________________________________
Printed Name: [________________________________________]
Date: [__/__/____]

WITNESS 2 (recommended for evidentiary purposes):

Signature: ________________________________________
Printed Name: [________________________________________]
Date: [__/__/____]

NOTARIZATION

State of Idaho
County of [________________]

Before me, the undersigned Notary Public in and for the State of Idaho, on this [____] day of [________________], [________], personally appeared [________________________________________], known to me (or proved to me on the basis of satisfactory evidence) to be the person whose name is subscribed to the within instrument, and acknowledged to me that he/she/they executed the same in his/her/their authorized capacity and for the purposes therein expressed.

GIVEN UNDER MY HAND AND SEAL OF OFFICE.

Notary Signature: ________________________________________
Printed Name: [________________________________________]
Commission Expires: [__/__/____]

[NOTARIAL SEAL]

SCHEDULE A — TRUST PROPERTY (NFA AND TITLE I FIREARMS)

SCHEDULE B — RESPONSIBLE PERSONS LOG (ATF 41F)

SOURCES AND REFERENCES

• 26 U.S.C. §§ 5841–5872 (National Firearms Act)
• 27 C.F.R. Part 479 (Machine Guns, Destructive Devices, and Certain Other Firearms)
• ATF Final Rule 41F, 81 Fed. Reg. 2658 (Jan. 15, 2016)
• ATF Form 1, Form 4, Form 5, Form 5320.20, Form 5320.23
• 18 U.S.C. § 922(g) (Prohibited Persons)
• Idaho Code Title 15, Chapter 7 (Trust Administration, Uniform Probate Code)
• Idaho Code § 15-7-101 (Duty to register trusts)
• Idaho Code §§ 18-3301 et seq. (Idaho firearms statutes)
• Idaho Code § 18-3302 (Carrying concealed weapons; permitless carry framework)
• Idaho Code § 18-3302(4)(f) (Permitless concealed carry, age 18+)
• Idaho Code § 18-3302K (Enhanced concealed weapons license)
• Idaho Code § 18-3302J (State preemption of firearms regulation)
• Idaho Code § 18-3316 (Unlawful possession of a firearm by convicted felon)
• Idaho Code § 18-310 (Restoration of civil rights to felons)
• Idaho Code § 18-3326A (Prohibition on government firearm registries)
• Idaho Code §§ 18-4009, 19-202A (Justifiable use of force; Stand Your Ground)
• Idaho Const. Art. I, § 11 (Right to keep and bear arms; anti-registration clause)

This document is provided as a legal template and does not constitute legal advice. Consult a licensed Idaho firearms or estate-planning attorney before execution. Violations of the National Firearms Act are felonies punishable by up to ten (10) years' imprisonment and $250,000 in fines.