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NEW HAMPSHIRE LEGAL COUNSEL FOR PHILANTHROPY AND THE NONPROFIT SECTOR

NEW HAMPSHIRE


INFORMATION AND RESOURCES ON NONPROFIT LAW & REGULATION
      NONPROFIT LAW LIBRARY     STATE-BY-STATE REGISTRATION & COMPLIANCE

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)

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.

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.

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