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New Hampshire

Legal Counsel for Philanthropy and the Nonprofit Sector

Information and resources on nonprofit law & regulation

New Hampshire Registration and Compliance

Welcome to the registration and compliance page for New Hampshire nonprofit organizations. Below you will find information on initial filings required to form a new 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. To navigate to one of these sections, click on the appropriate link on the left of this page.

Please feel free to call or email us if you have any registration, compliance or other legal needs or questions regarding your nonprofit organization. If you are forming a new organization, you may also be interested in the following additional resources:

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 1024 (other 501(c) organizations), Application for Recognition of Exemption to:

Note new address:
Internal Revenue Service
Attention: EO Determination Letters
Stop 31
P.O. Box 12192
Covington, KY 41012-0192

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: $850 ($400 if annual receipts will average not more than $10,000 in the first 4 years)

Note: 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 Filings for New Hampshire Nonprofit Organizations

1. New Hampshire Attorney General

Form: Form 990, 990-EZ, 990-PF, 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.

Refer to the Forms and Publications page and the Annual Report Instructions for information on other required attachment documents.

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.

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.

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.

Important note about unemployment insurance: Many states allow nonprofit organizations to fund unemployment insurance benefits on a reimbursable basis. This method of funding unemployment insurance may require additional filings not listed here. Furthermore, electing this method may require the organization to register and file in paper format. Organizations contemplating this method of funding their unemployment insurance obligations should check with the appropriate state office administering the unemployment insurance in that state.

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Registration & Compliance Services

Hurwit & Associates offers comprehensive compliance and reporting services to nonprofit organizations and charitable fundraisers. We help clients remain in good standing with state corporate, tax, charities and employment offices throughout the U.S.

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