New Hampshire

Please refer to your local statutes for the most up-to-date requirements.

Articles of incorporation

Business entity search
 
https://quickstart.sos.nh.gov/online/Account/LandingPage
Form
 
Link: https://quickstart.sos.nh.gov/online/Account/LoginPage?LoginType=CreateNewBusiness
Additional info
 
Fee: $27
Processing: 20 business days (estimate)
Signatures: Original signature required

Corporate annual report

Notes
 
Nonprofit corporations are required to file an annual report. Failure to file an annual report will result in being dissolved by the state.
Business entity search
 
https://quickstart.sos.nh.gov/online/Account/LandingPage
Form (e-file)
 
Link: https://quickstart.sos.nh.gov/online/Account/LoginPage?LoginType=FileAnnualReport
Due: Every 5 years, by December 31
Fee: $10.00

Charity registration

Filing exemption available!
 
Rule: Gross receipts of less than $10,000.00
Exemption only available for renewal. Be aware that if you file this form and then receive more than $10,000 in a year, you are once again obligated to file an annual report.
Not eligible if using a professional fundraiser.
Link: http://www.doj.nh.gov/charitable-trusts/documents/application-suspend-annual-report.pdf
Due: Annually, same day as 990 (15th day of 5th month after fiscal year end)
Fee: None, to the best of our knowledge
Initial form
 
Link: Form NHCT-11
https://onlineforms.nh.gov/app/#/formversion/f939bf69-8812-4d85-8305-21964f9c7b27
Due: Prior to soliciting funds (unless exempt from filing)
Fee: $25.00
Required attachments:

  • Proof of 501(c)(3) status
  • A recent bank statement or 990-series tax return
  • Articles of Incorporation
  • Bylaws: To register, your bylaws must have a conflict of interest policy and dissolution clause. See our Sample Bylaws for an example of a conflict of interest policy.
  • A list of all officers with titles and addresses (You must have at least 5 voting members, not related by blood)
  • Thoroughly check form instructions for any additional required documents
Renewal form
 
Link: NHCT-12 — Annual Financial Report
https://onlineforms.nh.gov/app/#/formversion/99704467-d357-458a-9661-4c6a5f9b292c
Due: Annually, same day as 990 (15th day of 5th month after fiscal year end) (unless exempt from filing)
Fee: $75.00

Income/franchise tax exemption

 
Notes
 
Exemption not available.

Sales tax exemption

 
Notes
 
Exemption not available.

Tax department

Raffle (games of chance)

Notes
 
Bingo, raffles and charitable gaming are available only to charitable organizations that have been in existence for more than two years. Raffles require a local permit

bingo and charitable gaming both require a permit from the New Hampshire Lottery Commission. www.nhlottery.com.
Filing information
 
Link: http://www.gencourt.state.nh.us/rsa/html/NHTOC/NHTOC-XXIV-287-D.htm
Due: Before event
Fee: $25.00

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