Illinois Gun Trust / NFA Trust

ILLINOIS GUN TRUST / NFA TRUST

⚠ CRITICAL ILLINOIS PROHIBITION WARNINGS ⚠

READ BEFORE EXECUTING THIS TRUST. Illinois prohibits civilian possession of most NFA items and many semi-automatic firearms. Violations are felonies. This Trust may hold only those items that the Trust, the Trustees, and the Beneficiaries may lawfully possess in Illinois at the time of acquisition and at all times of possession.

FOID CARD REQUIRED: Every Trustee, Co-Trustee, Responsible Person, and Beneficiary who will acquire, possess, or use any firearm or firearm ammunition in Illinois must hold a valid Firearm Owners Identification (FOID) card under 430 ILCS 65/2. The Trust does NOT excuse the FOID requirement. Possession by a person without a FOID card is a criminal offense under 430 ILCS 65/14.

CONCEALED CARRY LICENSE REQUIRED: To carry a concealed handgun in public in Illinois, the carrier must hold an Illinois Concealed Carry License (CCL) under the Firearm Concealed Carry Act, 430 ILCS 66/. Illinois is NOT a permitless-carry state.

TABLE OF CONTENTS

1. Declaration of Trust
2. Definitions
3. Trust Property — Illinois Lawful Items Only
4. Trustee Powers and Duties
5. Co-Trustees and Responsible Persons (ATF 41F + FOID)
6. Beneficiary Provisions
7. Successor Trustee
8. Amendment and Revocation
9. Distribution Upon Death of Settlor
10. Illinois-Specific Provisions and Prohibitions
11. PICA Endorsement Affidavit Compliance
12. Federal NFA Compliance
13. Signatures and Notarization
14. Schedule A — Firearm Schedule
15. Schedule B — Responsible Persons / FOID Schedule

1. DECLARATION OF TRUST

Trust Name: [________________________________________]

Date of Execution: [__/__/____]

I, [SETTLOR FULL LEGAL NAME], residing at [________________________________________], City of [________________], County of [________________], State of Illinois, hereby establish this revocable inter vivos trust (the "Trust") for the purpose of acquiring, holding, managing, using, transporting, and lawfully transferring firearms that may lawfully be possessed under Illinois and federal law, including any items regulated under the National Firearms Act, 26 U.S.C. § 5841 et seq., that are not otherwise prohibited under Illinois law.

This Trust is established pursuant to the Illinois Trust Code, 760 ILCS 3/, and is intended to qualify the Trust as an "unincorporated entity" or "person" eligible to register and possess lawful NFA-regulated firearms under 27 C.F.R. § 479.11. Nothing in this Trust authorizes or excuses the possession of any firearm, accessory, or magazine prohibited under Illinois law.

2. DEFINITIONS

"Firearm" has the meaning given in 430 ILCS 65/1.1 (FOID Act) and 18 U.S.C. § 921(a)(3).

"FOID Card" means a valid Firearm Owners Identification card issued by the Illinois State Police under 430 ILCS 65/.

"CCL" means a valid Illinois Concealed Carry License under 430 ILCS 66/.

"NFA Item" means any firearm regulated under 26 U.S.C. §§ 5841–5872. Within this Trust, the term refers only to NFA items that are not prohibited under 720 ILCS 5/24-1 or 720 ILCS 5/24-1.9.

"PICA" means the Protect Illinois Communities Act, Public Act 102-1116, codified at 720 ILCS 5/24-1.9 and 720 ILCS 5/24-1.10, effective January 10, 2023.

"Prohibited Item" means any item the possession of which is unlawful in Illinois under 720 ILCS 5/24-1, 720 ILCS 5/24-1.9, 720 ILCS 5/24-1.10, or any other Illinois statute or local ordinance.

"Prohibited Person" means any individual prohibited from possessing firearms under 18 U.S.C. § 922(g), 18 U.S.C. § 922(n), 720 ILCS 5/24-3.1, or 430 ILCS 65/8 (FOID disqualifiers), or whose FOID card has been revoked, suspended, or denied.

"Responsible Person" has the meaning given in 27 C.F.R. § 479.11 and means the Settlor, each Trustee, each Co-Trustee, and any other person with power to direct the management or disposition of the Trust's firearms.

"ATF Rule 41F" means the final rule published at 81 Fed. Reg. 2658 (Jan. 15, 2016), effective July 13, 2016, requiring fingerprints, photographs, and Form 5320.23 from each Responsible Person, and CLEO notification, on every Form 1 and Form 4 by a trust or legal entity.

3. TRUST PROPERTY — ILLINOIS LAWFUL ITEMS ONLY

All firearms and related items transferred to this Trust are listed on Schedule A (attached). The Settlor and Trustee warrant that no Prohibited Item shall be acquired by, held by, or transferred to this Trust.

☐ Each item on Schedule A has been verified as lawful to possess in Illinois at the time of acquisition
☐ ATF Form 4 (transfer) or Form 1 (making) submitted for each NFA item
☐ $200 tax stamp paid for each NFA item (or $5 for AOW transfers)
☐ Each PICA-regulated item (if any) possessed before January 10, 2023, was registered via PICA endorsement affidavit with the Illinois State Police by January 1, 2024 (see Section 11)
☐ All approved Form 1/Form 4 documents are maintained with the Trust records

4. TRUSTEE POWERS AND DUTIES

Initial Trustee: [________________________________________]
Initial Trustee FOID Card #: [________________] Exp: [__/__/____]

The Trustee shall have the following powers and duties:

(a) Acquire, possess, use, transport, store, and lawfully transfer firearms on behalf of the Trust in compliance with all applicable federal and Illinois laws, including the FOID Act, the Firearm Concealed Carry Act, PICA, and 720 ILCS 5/24-1;

(b) Maintain a valid FOID card at all times while possessing any firearm or ammunition in Illinois, and ensure each Co-Trustee, Responsible Person, and Beneficiary likewise maintains a valid FOID card;

(c) Submit ATF Form 4 (transfer), ATF Form 1 (making), and ATF Form 5 (tax-exempt transfer to lawful heir) as required, including fingerprints, photograph, and Form 5320.23 from each Responsible Person under ATF Rule 41F (27 C.F.R. § 479.63(b));

(d) Provide CLEO notification under 27 C.F.R. § 479.63(b)(2) to the chief law enforcement officer of each Responsible Person's place of residence;

(e) Verify that no item acquired by the Trust is a Prohibited Item under Illinois law, and refuse to acquire, accept transfer of, or knowingly permit any Prohibited Item to enter the Trust property;

(f) Maintain all trust firearms in safe and secure storage in compliance with 430 ILCS 65/8.5 (safe storage) and ensure no Prohibited Person and no person without a valid FOID card has access;

(g) File ATF Form 5320.20 prior to any interstate transport of any NFA item that requires it (note: Illinois prohibits civilian possession of most such items, so this provision applies primarily during lawful out-of-state activity);

(h) Maintain accurate records of all trust firearms, acquisitions, dispositions, approved tax stamps, FOID cards, PICA endorsement affidavits (if any), and Responsible Person documentation.

5. CO-TRUSTEES AND RESPONSIBLE PERSONS (ATF 41F + FOID)

The following individuals are designated as Co-Trustees and are Responsible Persons under 27 C.F.R. § 479.11. No Co-Trustee may possess or use any Trust firearm or ammunition in Illinois without a valid FOID card.

☐ Each Co-Trustee/Responsible Person has been verified as not a Prohibited Person under 18 U.S.C. § 922(g) and 430 ILCS 65/8
☐ Each Illinois-resident Co-Trustee/Responsible Person holds a valid FOID card
☐ Each Co-Trustee/Responsible Person has executed ATF Form 5320.23
☐ Each Co-Trustee/Responsible Person has submitted FD-258 fingerprint cards (two copies)
☐ Each Co-Trustee/Responsible Person has submitted a 2x2 passport-style photograph taken within the last year
☐ A copy of Form 5320.23 has been forwarded to the CLEO for each Responsible Person's place of residence
☐ Each Co-Trustee/Responsible Person is at least 21 years of age (FOID minimum age for unaccompanied adult applicants is 21, or 18 with parental consent under 430 ILCS 65/4)

6. BENEFICIARY PROVISIONS

Primary Beneficiary(ies):

Contingent Beneficiary(ies):

No Beneficiary who is a Prohibited Person shall receive any firearm from this Trust. The Trustee shall verify each Beneficiary's eligibility under 18 U.S.C. § 922(g) and 430 ILCS 65/8 and, for Illinois-resident Beneficiaries, the validity of their FOID card before any distribution. Any item that cannot lawfully be distributed in Illinois (because the item or the Beneficiary is not Illinois-eligible) shall be (a) transferred to another eligible Beneficiary in a state where the item is lawful, (b) sold to an FFL/SOT in a state where the item is lawful, or (c) surrendered to ATF or ISP for destruction.

7. SUCCESSOR TRUSTEE

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

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

Each Successor Trustee must: (a) be at least 21 years of age; (b) not be a Prohibited Person under federal or Illinois law; (c) hold a valid Illinois FOID card if an Illinois resident; (d) be eligible to possess each item then held by the Trust under Illinois law; and (e) complete ATF Form 5320.23 with fingerprints and photograph upon becoming a Responsible Person.

8. AMENDMENT AND REVOCATION

The Settlor reserves the right to amend or revoke this Trust at any time during the Settlor's lifetime, in accordance with the Illinois Trust Code, 760 ILCS 3/602. Any amendment or revocation shall be in writing and signed by the Settlor.

Upon revocation, all NFA items shall be transferred only by approved ATF Form 4 to the Settlor individually or to another eligible transferee. The Trust may not be revoked in a manner that violates federal NFA transfer requirements, the FOID Act, PICA, or 720 ILCS 5/24-1.

9. DISTRIBUTION UPON DEATH OF SETTLOR

Upon the death of the Settlor, the Trustee (or Successor Trustee) shall:

(a) Inventory all trust firearms within thirty (30) days and secure them against access by Prohibited Persons and persons without a valid FOID card;

(b) Verify each Beneficiary's eligibility under 18 U.S.C. § 922(g), 430 ILCS 65/8, and (if applicable) PICA endorsement affidavit status under 720 ILCS 5/24-1.9;

(c) File ATF Form 5 (tax-exempt transfer to lawful heir) for each NFA item, per 26 U.S.C. § 5852(b);

(d) For Illinois-resident Beneficiaries, ensure each holds a valid FOID card and transfer the item only after ISP-required documentation (e.g., recording the transfer on ISP's Person-to-Person Firearm Transfer site under 430 ILCS 65/3(a-10)) is completed;

(e) For any item that cannot lawfully be transferred to a Beneficiary in Illinois (including any Prohibited Item that mistakenly came into the Trust), arrange for sale through an FFL/SOT in a jurisdiction where the item is lawful, or surrender the item to ATF or ISP for destruction;

(f) Maintain the Trust in existence until all NFA items have been lawfully transferred or disposed of.

10. ILLINOIS-SPECIFIC PROVISIONS AND PROHIBITIONS

A. Items That MAY NOT Be Held by This Trust in Illinois:

• Silencers / suppressors of any kind (720 ILCS 5/24-1(a)(6))
• Short-barreled rifles (rifle barrel < 16" or OAL < 26") (720 ILCS 5/24-1(a)(7)(ii))
• Short-barreled shotguns (shotgun barrel < 18" or OAL < 26") (720 ILCS 5/24-1(a)(7)(ii))
• Machine guns (720 ILCS 5/24-1(a)(7)(i); federal 18 U.S.C. § 922(o))
• "Assault weapons" as defined in 720 ILCS 5/24-1.9(a)(1) acquired after January 10, 2023
• .50 caliber rifles and .50 BMG cartridges acquired after January 10, 2023 (720 ILCS 5/24-1.9)
• Large-capacity magazines (>10 rounds handgun, >15 rounds long gun) acquired after January 10, 2023 (720 ILCS 5/24-1.10)
• Destructive devices, absent a specific Illinois exception (720 ILCS 5/24-1(a)(7)(iii))
• Firearms with switches/auto-sears or similar conversion devices (720 ILCS 5/24-1(a)(7))

B. Items That MAY Be Held by This Trust:

• Title I firearms (handguns, ordinary rifles, ordinary shotguns) that are not "assault weapons" under PICA
• AOWs that do not fall within any 720 ILCS 5/24-1 prohibition (item-by-item analysis required)
• Pre-PICA "assault weapons," .50 caliber rifles, and large-capacity magazines lawfully possessed before January 10, 2023, and timely registered via PICA endorsement affidavit with the Illinois State Police (deadline: January 1, 2024)

C. FOID Card Requirement (430 ILCS 65/):

• Every Illinois-resident Trustee, Co-Trustee, Responsible Person, and Beneficiary in possession of any firearm or firearm ammunition in Illinois must hold a valid FOID card.
• FOID applications are processed by ISP; processing time is statutorily targeted at 30 days for FOID and 90 days for CCL.
• FOID disqualifiers are listed in 430 ILCS 65/8.

D. Concealed Carry (430 ILCS 66/):

• Illinois requires a CCL to carry a concealed handgun in public.
• Illinois does NOT have permitless carry.
• CCL holders must complete 16 hours of training.
• Certain "prohibited locations" (430 ILCS 66/65) bar carry even with a CCL (schools, government buildings, courts, public transit, bars/restaurants serving 50%+ alcohol, etc.).

E. Local Ordinances:

• Cook County, the City of Chicago, and certain other jurisdictions impose additional restrictions (e.g., Cook County "assault weapons" ordinance, Chicago handgun registration historical regime, etc.). Counsel should verify local law for each Trustee's and Beneficiary's residence.

☐ Settlor acknowledges Illinois prohibits civilian possession of silencers, SBRs, SBSs, and machine guns
☐ Settlor acknowledges PICA prohibits acquisition of assault weapons, .50 caliber rifles, and LCMs after January 10, 2023
☐ Settlor acknowledges every Illinois-resident Responsible Person and Beneficiary must hold a valid FOID card
☐ Settlor acknowledges concealed carry of a handgun requires an Illinois CCL

11. PICA ENDORSEMENT AFFIDAVIT COMPLIANCE

If the Trust holds, or any Responsible Person holds in their individual capacity, any item regulated by the Protect Illinois Communities Act, 720 ILCS 5/24-1.9 (assault weapons, assault-weapon attachments, .50 caliber rifles, .50 BMG cartridges, or large-capacity magazines under 720 ILCS 5/24-1.10) that was lawfully possessed before January 10, 2023, the registrant must have filed an endorsement affidavit with the Illinois State Police on or before January 1, 2024. Items not timely registered may not lawfully be possessed in Illinois.

PICA Endorsement Compliance Checklist:

☐ Identified all PICA-regulated items in Trust property or in any Responsible Person's individual property as of January 10, 2023
☐ Filed endorsement affidavit through the ISP portal (https://ispfsb.com) on or before January 1, 2024
☐ Retained ISP confirmation of each endorsement affidavit
☐ Confirmed continued compliance with PICA's possession-and-use limitations (private property of the owner, range, or transport between same in a non-functioning state)
☐ No PICA-regulated item has been acquired by the Trust or any Responsible Person after January 10, 2023

12. FEDERAL NFA COMPLIANCE

The Trustee shall ensure that the Trust at all times complies with:

(a) 26 U.S.C. §§ 5841–5872 — registration of all NFA items in the NFRTR;

(b) 27 C.F.R. Part 479 — implementing regulations, including Form 1, Form 4, Form 5, and Form 5320.23 procedures;

(c) ATF Rule 41F (81 Fed. Reg. 2658, eff. July 13, 2016) — Responsible Person fingerprints, photographs, Form 5320.23, and CLEO notification on every Form 1 and Form 4 by a trust or legal entity;

(d) 18 U.S.C. § 922(o) — federal prohibition on civilian possession of machine guns manufactured after May 19, 1986;

(e) 18 U.S.C. § 922(g) and (n) — federal prohibited-persons categories;

(f) 27 C.F.R. § 479.85 — interstate transport approval (ATF Form 5320.20);

(g) 26 U.S.C. § 5852(b) — tax-exempt Form 5 transfers to lawful heirs upon death of the registrant.

Federal–State Conflict Rule: Where federal NFA registration would otherwise permit possession of an item that Illinois law prohibits (e.g., silencers, SBRs, SBSs, machine guns), Illinois law controls within Illinois. Federal registration does NOT immunize possession of a Prohibited Item in Illinois.

13. SIGNATURES AND NOTARIZATION

SETTLOR:

Signature: ________________________________________
Printed Name: [________________________________________]
FOID Card #: [________________] Exp: [__/__/____]
Date: [__/__/____]

INITIAL TRUSTEE (if different from Settlor):

Signature: ________________________________________
Printed Name: [________________________________________]
FOID Card #: [________________] Exp: [__/__/____]
Date: [__/__/____]

NOTARIZATION

State of Illinois
County of [________________]

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

Witness my hand and official seal.

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

[NOTARIAL SEAL]

SCHEDULE A — FIREARM SCHEDULE

SCHEDULE B — RESPONSIBLE PERSONS / FOID SCHEDULE (ATF 41F)

SOURCES AND REFERENCES

• 26 U.S.C. §§ 5841–5872 (National Firearms Act)
• 27 C.F.R. Part 479 (NFA regulations)
• ATF Rule 41F, 81 Fed. Reg. 2658 (Jan. 15, 2016), effective July 13, 2016
• 18 U.S.C. § 922(g), (n), (o) (federal firearms prohibitions)
• 760 ILCS 3/ (Illinois Trust Code)
• 430 ILCS 65/ (FOID Card Act); §§ 65/2, 65/3, 65/4, 65/8, 65/8.5, 65/9.5, 65/14
• 430 ILCS 66/ (Firearm Concealed Carry Act); § 66/65 (prohibited areas)
• 720 ILCS 5/24-1(a)(6), (a)(7) (Illinois prohibition on silencers, machine guns, SBSs, SBRs, conversion devices)
• 720 ILCS 5/24-1.9 (Protect Illinois Communities Act — assault weapons, .50 caliber rifles)
• 720 ILCS 5/24-1.10 (large-capacity magazine ban)
• Public Act 102-1116 / HB 5471 (Protect Illinois Communities Act, eff. January 10, 2023)
• Illinois State Police PICA endorsement portal: https://isp.illinois.gov/Home/AssaultWeapons (deadline January 1, 2024)

This document is provided as a legal template and does not constitute legal advice. Illinois law substantially restricts civilian possession of NFA items. Consult a licensed Illinois firearms attorney before execution. Federal NFA violations are felonies punishable by up to ten years' imprisonment and a $250,000 fine per offense; Illinois firearms violations under 720 ILCS 5/24-1 and 5/24-1.9 carry additional state felony penalties.