Starting A Nonprofit Organization in New Hampshire

Welcome to the registration and compliance page for New Hampshire nonprofit organizations. Below you will find information on initial filings required when starting a nonprofit organization in New Hampshire, annual filing requirements for existing organizations, and employment filings for nonprofits with employees. This page also contains a link to the relevant nonprofit statute for the State of New Hampshire.

NONPROFIT FORMATION

Starting a Nonprofit Organization in New Hampshire: Initial Filings

1. To Incorporate in New Hampshire

Nonprofits consisting of 5 or more individuals should submit Articles of Agreement to:

Corporation Division
NH Dept. of State
107 North Main Street, Rm. 204
Concord, NH 03301-4989

Info. Line: (603) 271-3246
Web Site: sos.nh.gov/
Filing Fee: $25

Note: The organization must also submit the Articles of Agreement to the clerk of the town or city in which the business of the nonprofit corporation will be carried out. (Filing Fee: $5)

2. To Obtain 501(c) Tax-Exempt Status

a. Submit Form 1023 (501(c)(3) organizations) or Form 1024 (for other 501(c) organizations) electronically at Pay.gov.

Information: (800) 829-1040
Forms: (800) 829-3676
Web Site: www.irs.gov/charities
Form 1023 Filing Fee: $600 ($275 for IRS Form 1023-EZ)
Form 1024 Filing Fee: $600

Notes: As of January 31, 2020, the IRS requires that Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, be completed and submitted online through Pay.gov. Applicants must have a Pay.gov account and payment of the user fee must be made electronically. There is a 90-day grace period during which the IRS will continue to accept paper versions of Form 1023. Learn more about IRS Form 1023.

Certain 501(c)(3) organizations, including those with gross revenues at or below $50,000 annually, may qualify to file the online Form 1023-EZ, Streamlined Application for Recognition of Exemption. For more information and to determine if you are eligible for this form, refer to our Form 1023-EZ FAQ.

b. 501(c)(4) organizations formed after July 8, 2016 must file Form 8976, Notice of Intent to Operate Under Section 501(c)(4), electronically within 60 days of formation:

Web Site: services.irs.gov/datamart/login.do
Filing Fee: $50 (This fee must be paid through the pay.gov website)

Notes: This filing must be completed by all 501(c)(4) organizations – including “self-declaring” organizations that do not file IRS Form 1024-A. For more information about this filing, refer to the IRS website.

3. To Register with the New Hampshire Attorney General

Submit Form NHCT-1, along with the Articles of Agreement and Bylaws, a financial statement (or copy of recent bank statement if newly formed), and the organization's mission statement to:

N.H. Attorney General
Charitable Trust Unit
33 Capitol Street
Concord, NH 03301

Information: (603) 271-3591
Fax: (603) 271-2110
Web Site: doj.nh.gov/
Email: charitabletrusts2@doj.nh.gov
Filing Fee: $25

4. For Information about Exemption from New Hampshire Business Enterprise and Business Profits Taxes, Contact the New Hampshire Department of Revenue Administration

New Hampshire Department of Revenue Administration
Governor Hugh Gallen State Office Park
109 Pleasant Street (Medical & Surgical Building)
Concord, NH 03301

Information: (603) 230-5920
Web site: revenue.nh.gov

ANNUAL COMPLIANCE

Annual Filings for New Hampshire Nonprofit Organizations

1. New Hampshire Attorney General

Form: Annual Report
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: https://www.doj.nh.gov/charitable-trusts/index.htm
Filing Fee: $75

Notes: The annual report may be filed online. Some organizations with less than $10,000 in assets may be eligible for a suspension of the annual report filing requirement using the Application to Suspend Annual Report Filing Requirement.

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.

Refer to the Annual Report Instructions for information about this annual filing 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: www.irs.gov/charities
Filing Fee: $0

Public Charities: Refer to the IRS website to determine which form to file (Form 990, Form 990-EZ or Form 990-N).

Private Foundations: Submit Form 990PF, regardless of revenues.

Note: Effective for tax years that end July 31, 2020 and later, exempt organizations must now file their annual returns electronically, using an approved IRS 990 e-File provider. Note that some transitional relief is available to 990-EZ filers. In addition, some exceptions apply including when the organization is changing its name, filing a shortened period return due to a change in fiscal year, or has an exemption application pending. Refer to the Form 990 instructions for information on these and other exceptions. To learn more about this electronic filing requirement, read the IRS announcement. For a list of approved IRS 990 e-File providers, refer to the IRS’ Modernized e-file Providers list.

3. New Hampshire Department of Revenue Administration

Note: 501(c)(3) tax-exempt organizations are exempt from this tax and filing unless they engage in unrelated business activities. Other 501(c) organizations must file:

Form: BET (Business Enterprise Tax)
Due Date: 4 ½ months after end of fiscal year

NH Department of Revenue Administration
PO Box 637
Concord, NH 03302-0637

Information: (603) 230-5920
Forms: (603) 230-5001
Web Site: www.state.nh.us/revenue
Filing Fee: N/A

Notes: Tax is .0075 times the enterprise value tax base.

For fiscal years ending on or after December 31, 2015, if gross business receipts are under $207,000 and the enterprise value tax base is less than $103,000, then no filing is due.

If the annual estimated tax exceeds $260, 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 principal address of the organization.

Secretary of State
Corporations Division
State House
107 North Main Street
Concord, MA 03301-4989

Information: (603) 271-3246
Main Line: (603) 271-3244
Web Site: www.state.nh.us/sos/
Filing Fee: $25

Note: The nonprofit report can also be completed online.

EMPLOYMENT FILINGS

New Hampshire Employment Filings

If the organization will have employees, the following filing is required:

To Register with New Hampshire Employment Security

File the Employer Status Report (Form RSA 282-A) within 30 days of first providing employment.

New Hampshire Employment Security
45 South Fruit Street
Concord, NH 03301-4857

Information: 603-228-4142
Web Site: www.nhes.nh.gov/index.htm

Note: For more information, refer to the New Hampshire Employer Handbook.

STATE STATUTES

Click here for New Hampshire state statute information.

NEW HAMPSHIRE