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.

A smiling woman in front of her computer.
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:

By the 15th day of the 5th 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:

Every 5 years between January 1 and December 31. Reports are due in years that end with '0' or '5' (2025, 2030, 2035, etc.).

Law:

New Hampshire Statutes Title 27 Ch. 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:

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
  • The United States; any state, territory or possession of the United States; the District of Columbia; the Commonwealth of Puerto Rico or to any of their agencies or governmental subdivisions
  • 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

Original Ink:Not required
Notarization Required?:Not required
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.
  • 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.
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 by the 15th day of the 5th month 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.

Original Ink:Not required
Notarization Required?:Not required
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-22: Notice of Charitable Sales Promotion

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

Filing Method:

Online

Agency Fee:

$0

Notes:

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. 

Cancelation

Form:

NHCT-16: Withdrawal of Registration of Foreign Nonprofit Corporation

Filing Method:

Mail or 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.
  • 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. 
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 Derry , 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.



Contact Our Team

Complete the form and we will reach out within one business day.

Continue reading

Fundraising Compliance

Learn how to stay compliant with charitable solicitation laws.

Read the guide