New Hampshire Department of Justice - Charitable Trusts Unit

Certification Required by Charitable Organizations That Issue Charitable Gift Annuities

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New Hampshire charities must provide notice on the day they first enter into a charitable gift annuity agreement. Notices must identify the organization, certify that the organization is a charity and that the annuities issued are limited to qualified charitable gift annuities, and be signed by an officer or director.

Certification Required by Charitable Organizations That Issue Charitable Gift Annuities

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Annually

• Any religious organization which holds property for charitable or religious purposes or their integrated auxiliaries or conventions or associations of churches
• Government agencies
• Colleges and universities funded by or associated with state government

1 NH Stat § 7:19

• Religious organizations that are exempt from IRS 990 filing requirements are automatically exempted.
• Organizations that are not automatically exempted may file a Request for Pre-Registration Review to see if their organization qualifies for exemption.

Form NHCT-11: Application for Registration

Instructions for NHCT-11, Application for Registration

Mail or online.

$25

4-6 weeks

• Any nonprofit organization that 1) will be applying to the IRS to be a 501(c)(3) organization and/or 2) will solicit donations or distribute funds in the state of N.H. and/or 3) is formed for any purpose enumerated in RSA 7:21, II is required to register with and report to the Attorney General, Charitable Trusts Unit.
• The president and treasurer must sign. Signatures need not be notarized.
• Upon approval, you will receive a Certificate of Registration.
• Some New Hampshire counties and municipalities may require charities that solicit in-person to register prior to fundraising.

Domestic Applicants:

• Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement.
• Look through the list of required attachments and make sure that you have each required document in hand before starting the registration application.

Foreign Applicants:

• Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement.
• Look through the list of required attachments and make sure that you have each required document in hand before starting the registration application.
• If you will foreign qualify in New Hampshire, obtain a certificate of good standing from your home state to submit during the foreign qualification process. The certificate cannot be more than 60 days old when filing foreign qualification documents.

Domestic Applicants:

1. File entity formation documents with the New Hampshire Secretary of State - Corporations Division.
2. Submit an Application for Registration and all required attachments to the New Hampshire Department of Justice- Charitable Trusts Unit.

Foreign Applicants:

1. Determine whether or not your charity will need to foreign qualify based on your activity in New Hampshire. If not required, skip to number 3.
2. File foreign qualification documents with the New Hampshire Secretary of State - Corporations Division.
3. Submit an Application for Registration and all required attachments to the New Hampshire Department of Justice- Charitable Trusts Unit.

• Either a copy of the most recent bank statement or IRS form 990
• Articles of incorporation
• Bylaws
• IRS determination letter
• List of officers and directors
• Conflict of interest policy

Form NHCT-12: Annual Report

Instructions for NHCT-12, Annual Report

Mail or online.

$75

• Annually within 4.5 months after the close of your fiscal year. So if your fiscal year ends December 31, renewal is due by May 15.
• There is no official start to the renewal period, so renewals may be submitted as soon as financials become available for the most recently completed fiscal year.

Due dates can be extended for 6 months beyond the original due date by submitting an Application for Extension of Time to File Annual Report along with the $75 renewal fee.

• Note the list attachments required. Large organizations may need to provide audited financial statements.
• The president and treasurer must sign. Signatured need not be notarized.
• The state does not provide confirmation.

• IRS form 990
• Audited financials (if applicable)
• List of officers and directors

Form NHCT-22: Notice of Charitable Sales Promotion

Online

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1-2 business days.

A notice of contract must be filed prior to the commencement of every charitable sales promotion.

The agreement must be signed by an authorized representative of the charitable trust and the commercial co-venturer and it must include, at a minimum, the following:

1. The goods or services to be offered to the public.
2. The geographic area where, and the starting and final date when, the offering shall be made.
3. The manner in which the charitable trust's name shall be used, including the representation to be made to the public as to the actual or estimated dollar amount or percent per unit of goods or services purchased or used that shall benefit the charitable trust.
4. If applicable, the maximum dollar amount that shall benefit the charitable trust.
5. The estimated number of units of goods or services to be sold or used.
6. A provision for a final accounting on a per unit basis to be given by the commercial co-venturer to the charitable trust and the date by which it shall be made.
7. A statement that the charitable sales promotion is subject to the requirements of this subdivision.
8. The date by, and the manner in which, the benefit shall be conferred on the charitable trust.

The charity must be registered to solicit charitable contributions or otherwise exempt for the contract to be accepted.

Online

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Fiscal year can be updated during the standard renewal process. You must file the annual report at the close of the previous fiscal year and again at the close of the new fiscal year. Make sure to submit both the short and long-form 990s. 

NHCT-16: Withdrawal of Registration of Foreign Nonprofit Corporation

Mail or Online

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• New Hampshire organizations are allowed to withdraw their registration because of merger, dissolution, etc. File will be closed once this form has been filed and a final annual report has been received.  Out-of-State organizations are allowed to withdraw their registrations if they no longer plan to solicit donations from New Hampshire citizens.
• Out-of-State organizations file Form NHCT-16, either online or on paper. Organizations based in New Hampshire can withdraw as part of the renewal on Form NHCT-12 by answering "Yes" on Question 5 and completing Schedule E. 

Application for Registration of Fund Raising Counsel

$150

Application for Renewal of Fund Raising Counsel

$150

Annually

Notice of Contract

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File a notice of contract or the contract prior to the start of the performance of a contract with a charity.