New Hampshire
Please refer to your local statutes for the most up-to-date requirements.
Articles of incorporation
While incorporation is not explicitly required, we strongly
recommend that your organization incorporate to protect your volunteers
from personal liability. Sample articles of incorporation
are available to our clients.
| https://quickstart.sos.nh.gov/online/Account/LandingPage |
| Link: | https://quickstart.sos.nh.gov/online/Account/LoginPage?LoginType=CreateNewBusiness |
| Fee: | $25 |
| Processing: | 20 business days (estimate) |
| Signatures: | Original signature required |
Corporate annual report
Notes
Business entity search
Form (e-file)
| Nonprofit corporations are required to file an annual report. Failure to file an annual report will result in being dissolved by the state. |
| https://quickstart.sos.nh.gov/online/Account/LandingPage |
| Link: | https://quickstart.sos.nh.gov/online/Account/LoginPage?LoginType=FileAnnualReport |
| Due: | Every 5 years, by December 31 |
| Fee: | $10.00 |
Charity registration
Filing exemption available!
Initial form
Renewal form
| Rule: |
Gross receipts of less than $10,000.00
Exemption only available for renewal. Be aware that if you file this form and then receive more than $10,000 in a year, you are once again obligated to file an annual report. Not eligible if using a professional fundraiser. |
| Link: | http://www.doj.nh.gov/charitable-trusts/documents/application-suspend-annual-report.pdf |
| Due: | Annually, same day as 990 (15th day of 5th month after fiscal year end) |
| Fee: | None, to the best of our knowledge |
| Link: |
Form NHCT-11 https://onlineforms.nh.gov/app/#/formversion/cc62d164-7d21-44bf-859c-5434926c9ab2?FormTag=nhct11_app |
| Due: | Prior to soliciting funds (unless exempt from filing) |
| Fee: | $25.00 |
Required attachments:
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| Link: |
NHCT-12 — Annual Financial Report https://onlineforms.nh.gov/app/#/formversion/56d19f9d-8296-49d2-b435-2c35186112cd?FormTag=nhct12_report |
| Due: | Annually, same day as 990 (15th day of 5th month after fiscal year end) (unless exempt from filing) |
| Fee: | $75.00 |
Income/franchise tax exemption
Not required for New Hampshire.
| Exemption not available. |
Sales tax exemption
Not required for New Hampshire.
| Exemption not available. |
Tax department
Not required for New Hampshire.
Raffle (games of chance)
Filings related to raffles and other games of chance are not included
in our covered services.
We may be able to assist you for an additional service fee.
Reach out to your state representative for more information.
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Bingo, raffles and charitable gaming are available only to charitable organizations that have been in existence for more than two years. Raffles require a local permit bingo and charitable gaming both require a permit from the New Hampshire Lottery Commission. www.nhlottery.com. |
| Link: | http://www.gencourt.state.nh.us/rsa/html/NHTOC/NHTOC-XXIV-287-D.htm |
| Due: | Before event |
| Fee: | $25.00 |