New Hampshire Department of Justice- Charitable Trusts Unit


Please Note

We are a service company that can help you file with the New Hampshire Department of Justice- Charitable Trusts Unit. We are not associated with this nor any other government agency. We offer paid services and software to help you file. You are not required to purchase our service to file - you may file directly with this agency without using our service.


Contact Information

Physical address:
33 Capitol St.
Concord, NH 03301

Phone: (603) 271-3591

Web: Home Name search
Email: charitabletrusts2@doj.nh.gov

Licenses

We track the following licenses with the New Hampshire Department of Justice- Charitable Trusts Unit in order to provide compliance services to our clients. As a client, you see this and other reference data in License Manager in-line with your licenses.

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New Hampshire Charitable Gift Annuity Registration

Agency:New Hampshire Department of Justice- Charitable Trusts Unit
Law:

NH Stat. Title XXXVII § 403-E:1 et seq.

Organization Age Requirement:

3 years of continuous existence immediately preceeding licensure.

Minimum Unrestricted Cash or Cash Equivalent Requirement:

$300,000

Initial Registration

Form:

Certification Required by Charitable Organizations That Issue Charitable Gift Annuities

Agency Fee:

$0

Notes:

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.

New Hampshire Charitable Organization Registration

Agency:New Hampshire Department of Justice- Charitable Trusts Unit
Law:

1 NH Stat § 7:28

Foreign Qualification is Prerequisite:No
Registered Agent (Special Agency) Required?No

Automatic Exemption

Exemption Eligible Organizations:
  • 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
Law:

1 NH Stat § 7:19

Notes:
  • 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.

Initial Registration

Form:

Form NHCT-11: Application for Registration

Instructions:

Instructions for NHCT-11, Application for Registration

Filing Method:

Mail or online.

Agency Fee:

$25

Turnaround:

4-6 weeks

Notes:
  • 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.
Before you Apply:

Domestic Applicants:

  • Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement.
  • Appoint a registered agent to receive legal documents in New Hampshire.
  • 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.
  • Appoint a registered agent to receive legal documents in New Hampshire.
  • 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.
How to Apply:

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.
Required Attachments:

  • 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

Registration Renewal

Form:

Form NHCT-12: Annual Report

Instructions:

Instructions for NHCT-12, Annual Report

Filing Method:

Mail or online.

Agency Fee:

$75

Due:
  • 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 Date Extension:

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.

Notes:
  • 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.
Required Attachments:

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

Contract Filing

Form:

Form NHCT-23: Notice of Contract

Filing Method:

Online

Agency Fee:

$0

Turnaround:

1-2 business days.

Due:

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

Notes:

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.
How to Apply:

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

Change of Fiscal Year

Agency Fee:

$0

Turnaround:

1-2 business days

Notes:

Email charitabletrusts2@doj.nh.gov to update fiscal year.

Cancellation

Filing Method:

Online

Agency Fee:

$0

Notes:

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.

Fund Raising Counsel are individuals or entities that are hired by a charitable organization to plan a fundraising campaign, but who do not solicit or collect funds for the charity. Fund Raising Counsel are required to register with the Charitable Trusts Unit annually, pay a filing fee, and submit copies of any contracts between the Fund Raising Counsel and the charitable organization.

New Hampshire Fundraising Counsel Registration

Agency:New Hampshire Department of Justice- Charitable Trusts Unit

Initial Registration

Form:

Application for Registration of Fund Raising Counsel

Agency Fee:

$150

Original Ink:Not required
Notarize:Required

Registration Renewal

Form:

Application for Renewal of Fund Raising Counsel

Agency Fee:

$150

Due:

Annually

Original Ink:Not required
Notarize:Required

Contract Filing

Form:

Notice of Contract

Agency Fee:

$0

Due:

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

Paid Solicitors are individuals or entities that are hired by a charitable organization to conduct a fundraising campaign on behalf of the charity. Paid Solicitors generally retain a percentage of the funds raised as payment for their services. Paid Solicitors are required to register with the Charitable Trusts Unit annually, post a $20,000 bond, and pay a filing fee. Paid Solicitors seeking to conduct a telemarketing or fundraising campaign on behalf of a charitable organization must first obtain a permit from the Charitable Trusts Unit. The Paid Solicitor must file an application and pay a filing fee for each campaign.

New Hampshire Paid Solicitor Registration

Agency:New Hampshire Department of Justice- Charitable Trusts Unit
Bond Requirements:

$20,000

Initial Registration

Form:

Form NHCT-21: Application for Registration of Paid Solicitor

Filing Method:

Mail or online.

Agency Fee:

$500

Notarize:Required
Before you Apply:
  • Telemarketers: 
    • Do you intend to use an “automatic telephone dialing system” as defined in NH RSA 359-E:1, I
    • Do you intend to engage in solicitation as defined in NH RSA 359-E:1, II
    • If yes to either of these, you must register separately as a telemarketer

Registration Renewal

Form:

Form NHCT-21: Application for Registration of Paid Solicitor (Renewal)

Filing Method:

Mail or online.

Agency Fee:

$500

Due:

Annually

Notarize:Required

Contract Filing

Form:

Solicitation Notice

Agency Fee:

$200

Due:

Prior to the commencement of each solicitation campaign, the paid solicitor shall file with the attorney general a completed "solicitation notice'' on forms prescribed by the attorney general.

Financial Reporting

Form:

Paid Solicitor Joint Financial Report

Agency Fee:

$0

Due:

Within 90 days after a campaign has ended and on the anniversary of commencement for campaigns lasting more than a year.

Notarize:Required

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