Hurwit & Associates - Nonprofit Law - State-By-State - Annual Compliance - New Hampshire
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.