 |
|
 |
 |
| State-By-State Annual Compliance - New Hampshire
|
| |
| |
Annual Filings
for New Hampshire Nonprofit Organizations
|
| |
1.
New Hampshire Attorney General
Form: Form 990, Form 990-EZ, or Form NHCT-2A
|
Due
Date: 4 ½ months after end of fiscal year
| N.H. Department of Justice |
| Charitable Trusts Unit |
| 33 Capitol Street |
| Concord, NH 03301 |
| |
| Information: (603) 271-3591 |
| Fax: (603) 271-2110 |
| Web Site: www.state.nh.us/nhdoj/charitable
|
| Filing Fee: $75 |
| |
| Notes: |
If the organization is not required
to file Form 990 or 990-EZ due |
|
to asset level, then it
must file Form NHCT-2A. Otherwise, the organization should file
a copy of the Form 990 or 990-EZ. |
| |
|
| |
Charitable organizations with revenues between $500,000-$1,000,000 must also submit a financial statement that complies with GAAP (Generally Accepted Accounting Principles). Private foundations are exempt from this requirement. |
| |
|
| |
Charitable organizations with revenues of $1,000,000 or more must also submit their audited financial statements. Private foundations are exempt from this requirement. |
|
|
2.
Internal Revenue Service
Form: Annual Return Form 990 |
Due
Date: 4 ½ months after end of fiscal year
| Internal Revenue Service |
| Ogden, UT 84201-0027 |
| |
| Information: (800) 829-1040 |
| Forms: (800) 829-3676 |
| Web Site:http://www.irs.gov/charities |
| Filing Fee: $0 |
| |
| Public Charities: |
If revenues under $25,000, no filing due. |
 |
If revenues between $25,000 and $100,000, |
 |
submit Form 990EZ. |
| Private Foundations: |
Submit Form 990PF, regardless of revenues . |
|
|
3.
New Hampshire Department of Revenue Administration
501(c)(3) tax-exempt organizations
are exempt from this tax and filing. |
| Other 501(c) organizations
must file: |
| Form: BET (Business
Enterprise Tax) |
Due
Date: 5 ½ months after end of fiscal year
| NH Department of Revenue
Administration |
| Document Processing Division |
| PO Box 637 |
| Concord, NH 03302-0637
|
| |
| Information: (603) 271-2186 |
| Forms: (603) 271-2192 |
| Web Site: www.state.nh.us/revenue
|
| Filing Fee: N/A |
| |
| Amount Due: |
Tax is .0075 times the
enterprise value tax base. |
| |
|
| Notes: |
a. If gross business receipts are under
$150,000 and the |
| |
enterprise value tax base is less than
$75,000, then no filing is due. |
| |
|
| |
b. If the annual estimated tax exceeds
$200, quarterly estimated tax payments must be filed (Form NH-1120-ES). |
|
4.
New Hampshire Secretary of State
Form: 5 Year Return |
Due
Date: All nonprofit corporations are required to file a return during
the first calendar year ending with a 5 or a 0 after the date of
incorporation, and every 5 years thereafter. The form to be filed
will be mailed by the Corporation Division to the principle address
of the organization.
| Secretary of State |
| Corporations Division |
| State House |
| 107 North Main Street |
| Concord, NH 03301-4989 |
| |
| Info. Line: (603) 271-3246 |
| Main Line: (603) 271-3244 |
| Web Site: www.state.nh.us/sos/
|
| Filing Fee: $25 |
|
|
| |
|
| |
| |
1150 Walnut Street,
Newton, Massachusetts 02461  (617)
630-6900 |
|
 |
Copyright © 2004
Hurwit & Associates. All Rights Reserved. |
| |