Starting and running a nonprofit in New Hampshire

Forming your nonprofit corporation

The state creates your organization; the IRS separately recognizes it as tax-exempt. This is the state part.

Where you file

Corporation Division, New Hampshire Department of State (Secretary of State). You can file online through NH QuickStart or fill in the form, print it and mail it. After it's filed with the state, you also file a copy with the clerk of the town or city where your corporation's mailing address is.

Official source · checked October 22, 2026

Form

Form NP-1, Articles of Agreement of a New Hampshire Nonprofit Corporation (RSA 292:2). At least five people must sign it.

Official source · checked October 22, 2026

501(c)(3) language

If you plan to apply for 501(c)(3) status, your articles need a purpose clause and a dissolution-of-assets provision.

Official source · checked October 22, 2026

Filing fee

$25. Fees paid electronically carry an extra $2.00 handling charge. Checks are payable to "State of New Hampshire".

Official source · checked October 22, 2026

Nonprofit report

Once every five years: a nonprofit report listing your officers and directors, with a $25 filing fee, due by December 31 in years ending in 0 and 5 (2025, 2030, and so on). Nonprofits that don't file it are administratively dissolved.

Official source · checked October 22, 2026

Then get your EIN and apply to the IRS for 501(c)(3) status: the formation stage walks through both.

Registering to ask for donations

Many states want charities to register before they ask residents for money. Here's what this state says.

Do you have to register?

Yes. Any nonprofit that will apply to the IRS for 501(c)(3) status, will ask for donations or distribute funds in New Hampshire, or is formed for a charitable purpose listed in RSA 7:21, II must register with and report to the Attorney General's Charitable Trusts Unit, on Form NHCT-11 (online or on paper).

Official source · checked October 22, 2026

Before you register

Form your entity first. The Charitable Trusts Unit also requires your bylaws.

Official source · checked October 22, 2026

Exempt

Religious organizations that hold property for charitable or religious purposes, their integrated auxiliaries, and conventions or associations of churches are outside these rules, as are government bodies (RSA 7:19).

Official source · checked October 22, 2026

Fee

$25, sent with Form NHCT-11 (checks payable to "State of New Hampshire").

Official source · checked October 22, 2026

Renewal

Every year: file an annual report (Form NHCT-12) with a $75 fee within 4 months and 15 days after your fiscal year ends (May 15 for a December 31 year-end). Include your Form 990 or 990-EZ, or Schedule A if you don't file one (a 990-N isn't accepted). Your first due date is in the letter that comes with your certificate of registration. Organizations with less than $10,000 in assets may apply to suspend annual reports.

Official source · checked October 22, 2026

Financial statements

Charities with revenue of $500,000 or more must also send GAAP financial statements; at $2,000,000 or more they must be audited (RSA 7:28).

Official source · checked October 22, 2026

State tax exemption

IRS approval doesn't automatically exempt you from state taxes. Here's how this state handles them.

Income tax

New Hampshire taxes business income through its Business Profits Tax, and that tax doesn't apply to organizations exempt from federal income tax under the Internal Revenue Code (RSA 77-A:1, I).

Official source · checked October 22, 2026

Business Enterprise Tax

501(c)(3) organizations are also outside New Hampshire's Business Enterprise Tax, except to the extent they carry on unrelated business activity (RSA 77-E:1, III).

Official source · checked October 22, 2026

Sales tax

New Hampshire has no general sales tax on goods, so there's no sales tax exemption to apply for. The Department of Revenue Administration doesn't issue resale or exemption certificates.

Official source · checked October 22, 2026

Property tax

Your city or town's assessors decide any real estate tax exemption. You file Form BTLA A-9 with the municipality each year by April 15.

Official source · checked October 22, 2026

Your board

The smallest board the state's nonprofit law allows. Many charities choose more.

Minimum directors

Five or more voting members for a charitable nonprofit corporation, who can't be from the same immediate family or related by blood or marriage; an employee can't chair the board (RSA 292:6-a). Private foundations and churches are exempt, and the Director of Charitable Trusts can grant a waiver.

Official source · checked October 22, 2026

Every year

• New Hampshire Attorney General: charitable trust annual report (NHCT-12)

  Charities registered with the Attorney General's Charitable Trusts Unit file Form NHCT-12 every year, 4 months and 15 days after the fiscal year ends (May 15 for a calendar year). This covers charities based in New Hampshire and outside charities with real ties to the state. Religious organizations and government bodies are exempt. The fee is $75 and is not refundable. You can get a 6-month extension by filing Form NHCT-14 with the $75 fee by the due date. Confirm with the Charitable Trusts Unit.

  Official source · checked October 17, 2026

• New Hampshire Secretary of State: nonprofit report (every 5 years)

  New Hampshire nonprofit corporations (RSA 292) file a renewal report with the Secretary of State once every five years, in years ending in 0 and 5 (2025, 2030 and so on), by December 31 of that year. It lists your principal address and your officers and directors. The fee is $25. A nonprofit that does not file loses its charter. It is not a yearly filing. Confirm with the New Hampshire Secretary of State.

  Official source · checked October 17, 2026

Federal deadlines (the Form 990 family) depend on your fiscal year and size. The compliance calendar puts them and New Hampshire's in date order.

Make my New Hampshire calendar

Who to ask

We don't list a free legal help program for New Hampshire charities yet. The directory has the programs we know of.