New Hampshire Nonprofit Compliance

Required annual filings

This guide covers the required filings to maintain a nonprofit corporation in New Hampshire. If you are looking to form nonprofit in New Hampshire, please visit our Start Your New Hampshire Nonprofit guide. The steps below apply to nonprofits that are both incorporated and foreign qualified in New Hampshire. Please note that this is a general list and may not be exhaustive or applicable to all nonprofits.

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1 File IRS Form 990
Agency:Internal Revenue Service (IRS)
Form:

IRS Form 990-N, 990-EZ, 990-PF or 990

Instructions:

See Form 990 Thresholds to determine which form to file.  Then see Current Form 990 Series for instructions.

Due:

The 15 day of the 5 month following the end of the taxable year.  For most organizations, the tax year ends December 31 so the Form 990 is due May 15.

2 File New Hampshire Corporate Tax Returns
Agency:New Hampshire Department of Revenue Administration
Form:

Form BET (Business Enterprise Tax)

Due:

2.5 months after fiscal year end. So if your fiscal year ends December 31, then the report is due February 15.  Quarterly payment must be filed if tax exceeds $200.

Notes:

501(c)(3) tax-exempt organizations are exempt unless they engage in unrelated business activities. All other 501(c) organizations must file. However, no filing is due for small organizations as defined by  gross business receipts and enterprise value tax base (see form / instructions).

3 File New Hampshire Corporate Tax Exemption Renewals

Not required



There is no renewal requirement for New Hampshire corporate income tax exemption.

More information: New Hampshire Department of Revenue Administration
4 File New Hampshire Sales Tax Exemption Renewals

Not required



New Hampshire does not currently have a state level sales tax.

5 File New Hampshire Return
Agency:New Hampshire Secretary of State - Corporations Division
Form:

Mailed from the New Hampshire Secretary of State to your principal address on record.

Filing method:

Mail or online.

Agency fee:

$25

Due:

By December 31 every 5 years following 2015. 

Law:

N.H. RSA 292:25

Penalties:

No late fee. Nonprofit may be dissolved or revoked.

6 Renew the Charitable Solicitation Registration

New Hampshire Charitable Organization Registration

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

New Hampshire Revised Statutes Annotated, Title 1, §7:21 through 7:32b

Automatic Exemption

Exemption Eligible Organizations:

Religious organizations

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:

URS or Form NHCT-1: Application for Registration

Filing method:

Mail

Agency fee:

$25

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.
  • Note the list attachments required. If filing the URS, attach your conflict of interest policy.
  • 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.

Registration Renewal

Form:

IRS Form 990 or Form NHCT-2A: Annual Report

Filing method:

Mail

Agency fee:

$75

Due:

Renewal is due annually 4.5 months after the close of your fiscal year. So if your fiscal year ends December 31, renewal is due May 15.

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.

Change of Fiscal Year

Agency fee:

$0

Turnaround:

1-2 business days

Notes:

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

7Maintain a New Hampshire Registered Agent

Maintain a registered agent that has a street address in New Hampshire. The registered agent is responsible for receiving legal documents such as service of process. Appointing a registered agent service is often preferable to listing an officer or director, as their information often changes. Consider using our registered agent service in Nashua , NH to maintain compliance with the state requirement.

Harbor Compliance® proudly partners with the NH Center for Nonprofits to provide insightful resources and compliance solutions to nonprofits in New Hampshire.



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