How to start a nonprofit in New Hampshire
To start a nonprofit in New Hampshire you file the articles of incorporation with the New Hampshire Secretary of State, Corporation Division, meet New Hampshire’s minimum number of directors, keep a registered agent in the state, and register before asking the public for money. Each step below carries the form, the fee and the deadline, cited to New Hampshire’s own agencies.
99 facts · 92 source verified · 7 in progress · 56 official sources
On this page
- How to start a nonprofit in New Hampshire
- Start Here
- Compact Operational Reference
- Formation, entity, and service-of-process setup
- Governance and charitable board rules
- Corporate maintenance and foreign authority
- Charitable Trusts Unit registration and annual reporting
- Pecuniary-benefit and charity-governance safeguards
- Professional fundraising and charitable sales promotions
- State taxes and general business-license screening
- Property-tax exemption and local assessor filings
- Employment, payroll, unemployment, workers' compensation, wage and leave
- Raffles, bingo, Lucky 7, and games of chance
- Lobbying, campaign finance, and federal campaign boundary
- Dissolution, charitable assets, and account closure
- Official Sources
- Recent Compliance Updates
- What can we help with
- Methodology & Disclaimer
How to start a nonprofit in New Hampshire
- Pick the entity type: Use a Chapter 292 voluntary corporation for an ordinary New Hampshire charitable nonprofit
- File the articles: File Form NP-1 and pay the $25 state filing fee
- Name the board: Maintain at least five voting board members for an ordinary charitable nonprofit
- Appoint the officers: Do not publish a universal Chapter 292 officer roster or combination rule without further official confirmation
- Keep a registered agent: Do not treat a registered/service agent as mandatory; Chapter 292 permits a voluntary appointment
- File the initial report: Do not invent a separate post-formation initial report for Chapter 292 nonprofits
- Register before asking for money: Register with the Charitable Trusts Unit on Form NHCT-11 within the six-month charitable-property timing rule
- Claim the state tax exemption: Treat a federally section 501-exempt organization as exempt from BPT only within the current state rule
Start Here
These are the fifteen highest-priority New Hampshire nonprofit compliance decision points, in the order an organization normally meets them. Some apply at formation or come back on a cycle. Others apply only when the organization holds charitable property, hires employees, owns real estate, runs a regulated activity, operates across state lines, or winds down, so read each entry’s own applicability line before acting on it. Not every entry applies to every New Hampshire nonprofit. Two patterns underneath the list are worth knowing before you start. The Secretary of State nonprofit report is every five years, due December 31 in years ending in 0 or 5, while the Charitable Trusts Unit report is annual, so a nonprofit here has two reporting clocks running at different speeds. And an agent for service of process is voluntary under RSA 292:5-d, which is the opposite of the mandatory registered agent almost every other state imposes.
- Use a Chapter 292 voluntary corporation for an ordinary New Hampshire charitable nonprofit Applies to: Organizations forming an ordinary New Hampshire charitable nonprofit corporation and seeking or holding federal section 501(c)(3) recognition.
- File Form NP-1 and pay the $25 state filing fee Applies to: A new domestic Chapter 292 nonprofit corporation.
- After state filing, record a copy with the town or city clerk and pay the $5 local fee Applies to: A domestic Chapter 292 corporation after its state formation filing is recorded.
- Do not treat a registered/service agent as mandatory; Chapter 292 permits a voluntary appointment Applies to: A domestic or foreign Chapter 292 entity considering an appointed agent for service of process.
- Maintain at least five voting board members for an ordinary charitable nonprofit Applies to: An ordinary New Hampshire charitable nonprofit corporation subject to RSA 292:6-a and not within a statutory exception or granted waiver.
- File the Chapter 292 nonprofit report every five years by December 31; the next reporting year after 2025 is 2030 Applies to: Domestic and covered foreign Chapter 292 corporations subject to RSA 292:25.
- Register with the Charitable Trusts Unit on Form NHCT-11 within the six-month charitable-property timing rule Applies to: New Hampshire-based charitable trusts and charitable organizations within RSA 7:19-7:32-b that are not exempt.
- File Form NHCT-12 annually, generally four months and fifteen days after fiscal-year close, and pay $75 Applies to: Registered charitable trusts and organizations required to file periodic reports with the CTU.
- Do not create a New Hampshire nonprofit sales-tax exemption application; the state has no general sales and use tax Applies to: Nonprofits buying or selling goods/services in New Hampshire.
- Apply New Hampshire unemployment coverage when the one-worker/20-week or $1,500-quarter test is met Applies to: A nonprofit employer with services that are not excluded from RSA 282-A.
- Register a covered employer with New Hampshire Employment Security within 30 days after providing employment Applies to: A nonprofit that becomes an employer under New Hampshire Employment Security rules.
- Secure workers' compensation coverage when the nonprofit has one or more covered employees Applies to: A nonprofit employer with one or more employees covered by RSA Chapter 281-A.
- Approve Chapter 292 dissolution under the statutory voting rule and file Form NP-5; the current SOS dissolution filing has no fee Applies to: A domestic Chapter 292 nonprofit corporation voluntarily dissolving.
- File the final Charitable Trusts Unit report and withdrawal/termination materials when closing a registered charity Applies to: A charity registered with the CTU that is terminating or withdrawing from New Hampshire.
- Close tax, unemployment, workers' compensation, gaming, lobbying/campaign, and local accounts separately after corporate dissolution Applies to: A nonprofit ceasing operations after or alongside corporate dissolution/withdrawal.
Compact Operational Reference
A summary and navigation device only. Start Here above carries all fifteen primary decision points, and these twelve rows are the highest value verified operational actions. Every row links to the complete requirement below, where the applicability line, the responsible agency, the official sources, the exceptions and the full deadline and fee wording appear without abbreviation. Every row rests on a fact that is SOURCE VERIFIED and on sources that are active, which is why some things you might expect are absent. The officer roster, the separate initial report, the formation publication question, the statewide general business license, the property rules effective August 31, 2026 and the Chapter 664 treatment of a section 501(c)(3) organization have no rows, because all seven remain VERIFICATION IN PROGRESS. Local raffle permits, bingo and games of chance, lobbying and pecuniary-benefit approval sit below rather than here, because each one turns on the exact activity.
| Operational matter | Fee or threshold | Deadline or formula | Form or portal |
|---|---|---|---|
| Domestic formation. File the nonprofit Articles/Application with the Secretary of State. The current state filing fee is $25; an electronic transaction can also carry the separate statutory $2 electronic handling charge.File Form NP-1 and pay the $25 state filing fee | $25 state filing | Before corporate existence | Form NP-1 — NH Nonprofit Application; NH QuickStart. |
| Local Articles copy. After the Secretary of State filing, file a copy with the clerk of the town or city where the corporation's mailing address is located. The local recording fee is $5.After state filing, record a copy with the town or city clerk and pay the $5 local fee | $5 local recording | After state filing; no fixed day count | State-filed Articles/Agreement copy; local clerk recording process. |
| Ordinary charitable board. The board generally must have at least five voting members.Maintain at least five voting board members for an ordinary charitable nonprofit | >=5 voting members | Continuous | Bylaws; board records; five-year nonprofit report; NHCT filings as applicable. |
| Five-year nonprofit report. File the nonprofit corporate report in years ending in 0 or 5, by December 31. The report states the principal business address and names/addresses of officers, directors, or governing-board members and is signed by the president or another officer. The fee is $25. Because 2025 has passed, the next statutory reporting year is 2030.File the Chapter 292 nonprofit report every five years by December 31; the next reporting year after 2025 is 2030 | $25 | Dec 31 in years ending 0/5; next 2030 | Nonprofit Report / NH QuickStart. |
| CTU initial registration. Register by filing NHCT-11. RSA 7:28 ties the registration deadline to six months after any part of charitable income or principal is authorized or required to be expended, rather than using a generic copied 'before solicitation' rule. The registration fee is $25.Register with the Charitable Trusts Unit on Form NHCT-11 within the six-month charitable-property timing rule | $25 | Within 6 months after charitable-property trigger | Form NHCT-11 — Application for Registration. |
| NHCT-12 annual report. File the annual/periodic NHCT-12. The recurring statutory deadline is four months and fifteen days after the close of the fiscal year (with the first report tied to the first applicable fiscal/calendar year), and the periodic-report fee is $75.File Form NHCT-12 annually, generally four months and fifteen days after fiscal-year close, and pay $75 | $75 | FY end + 4 months + 15 days | Form NHCT-12 — Annual Report. |
| Charity financial statement. Current RSA 7:28 requires the latest GAAP financial statement at the $500,000-or-more threshold under the statutory conditions.At $500,000 or more of covered revenue, gains, and support, preserve the current GAAP financial-statement requirement | >=$500,000 threshold branch | With annual CTU report | NHCT-12 and required financial statement. |
| Charity audit. At the current $2,000,000-or-more threshold, RSA 7:28 requires audited GAAP financial statements, subject to statutory relief provisions.At $2,000,000 or more of covered revenue, gains, and support, obtain the current statutory audit | >=$2,000,000 | With annual CTU report | NHCT-12 and audited financial statements. |
| BET filing threshold. For taxable periods beginning on or after January 1, 2025, DRA states the filing threshold as gross business receipts over $298,000 OR enterprise value tax base over $298,000.Preserve the current $298,000 BET filing threshold and exact OR operator for periods beginning on or after January 1, 2025 | >$298,000 receipts OR >$298,000 EV tax base | Per taxable period | Form BET; DRA business-tax guidance. |
| Property A-9 current rule. Under law in effect on August 9, 2026, file the list of exempt real and personal property on or before April 15.File Form A-9 on or before April 15 under current law | No statewide fee stated | On or before Apr 15 through Aug 30, 2026 | Form A-9 — List of Real Estate and Personal Property on Which Exemption is Claimed. |
| UI coverage. New Hampshire's general employer definition reaches an employer that has one or more workers for some portion of a day in each of 20 different weeks in the current or preceding calendar year OR pays at least $1,500 in gross wages in a calendar quarter, subject to nonprofit/religious exclusions.Apply New Hampshire unemployment coverage when the one-worker/20-week or $1,500-quarter test is met | 1 worker/20 weeks OR >=$1,500 quarter wages | When either test met | NHES employer registration; WebTax. |
| Workers' compensation. New Hampshire workers' compensation generally applies beginning with one or more covered employees, subject to statutory exclusions, and the employer must secure payment of compensation.Secure workers' compensation coverage when the nonprofit has one or more covered employees | One or more covered employees | Before first covered employment / continuous | Workers' compensation insurance policy; DOL coverage records. |
Formation, entity, and service-of-process setup
New Hampshire builds the state entity under RSA Chapter 292, Voluntary Corporations and Associations, and the chapter is unusual in two ways that a multistate template gets wrong. Formation takes five or more incorporators of lawful age, and it happens at two levels: Form NP-1 goes to the Secretary of State for $25, and after that filing a copy of the Articles of Agreement is recorded with the town or city clerk for a separate $5. That local step is a recording, not a newspaper publication. The second unusual rule is the agent for service of process, which RSA 292:5-d makes voluntary rather than mandatory, and failing to maintain one does not affect the validity of the charter. Federal section 501(c)(3) recognition is a separate federal process and completes none of these eight requirements.
New Hampshire forms the state-law entity under RSA Chapter 292, titled Voluntary Corporations and Associations. Federal section 501(c)(3) recognition is separate from state incorporation, CTU registration, tax, employment, gaming, and local obligations.
- Deadline
- At formation and whenever exempt status is represented.
- Fee
- No separate classification fee.
- Filing agency
- New Hampshire Secretary of State, Corporation Division
- Responsible party
- New Hampshire Secretary of State, Corporation Division; Internal Revenue Service
- Frequency
- Continuous
- How to comply
- Form and maintain the corporation under RSA Chapter 292 and complete each separate federal, state, and local process that applies.
- Official form or portal
- Form NP-1; NH QuickStart where available.
Applies to: Organizations forming an ordinary New Hampshire charitable nonprofit corporation and seeking or holding federal section 501(c)(3) recognition.
- Trusts, unincorporated associations, and special-purpose entities may use different legal structures.
- Conflating incorporation with tax or regulatory status can cause unsupported exemption claims or missed filings.
- Vermont nonprofit corporation type required
- Connecticut nonprofit corporation type required
Last verified: 2026-08-09
View official source
Five or more persons of lawful age may associate to form the corporation.
- Deadline
- At formation.
- Fee
- Included in the formation filing fee.
- Filing agency
- New Hampshire Secretary of State, Corporation Division
- Frequency
- One time
- How to comply
- Use at least five qualifying incorporators and include their required information and signatures in the Articles of Agreement.
- Official form or portal
- Form NP-1 — Nonprofit Application.
Applies to: A new domestic Chapter 292 corporation.
- The five-person rule is an incorporator rule, not the separate charitable-board minimum.
- A filing that does not satisfy the statutory formation requirements can be rejected or fail to establish the intended corporation.
Last verified: 2026-08-09
View official source
The Articles must include the legal name; objects/purposes; membership criteria and procedures; dissolution asset-disposition/priority provisions; business address; any capital-stock or membership-certificate provisions; and the incorporators' names, signatures, and post-office addresses.
- Deadline
- With the formation filing.
- Fee
- Included in the formation fee.
- Filing agency
- New Hampshire Secretary of State, Corporation Division
- Frequency
- One time; amend filed provisions when lawfully changed
- How to comply
- Complete the statutory provisions in the Articles and add tailored charitable/federal language when needed.
- Official form or portal
- Form NP-1 — Nonprofit Application.
Applies to: A new domestic Chapter 292 corporation.
- Federal section 501(c)(3) organizational language is a separate tax-qualification consideration and should not be inferred from minimum state contents alone.
- Omitted required provisions may cause rejection or create later governance and charitable-asset problems.
Last verified: 2026-08-09
Official sources: New Hampshire General Court and 1 more
View official sources (2)
File the nonprofit Articles/Application with the Secretary of State. The current state filing fee is $25; an electronic transaction can also carry the separate statutory $2 electronic handling charge.
- Deadline
- Before relying on New Hampshire corporate existence.
- Fee
- $25 state filing fee; plus $2 electronic handling charge when the statutory electronic-charge provision applies.
- Filing agency
- New Hampshire Secretary of State, Corporation Division
- Frequency
- One time
- How to comply
- File NP-1 through an accepted SOS method, including online filing where available.
- Official form or portal
- Form NP-1 — NH Nonprofit Application; NH QuickStart.
Applies to: A new domestic Chapter 292 nonprofit corporation.
- The $5 municipal recording fee is a separate post-state-filing step and must not be folded into the Secretary of State fee.
- The organization cannot safely rely on the intended Chapter 292 entity before the filing is accepted.
- Vermont articles of incorporation required
- Connecticut articles of incorporation required
Last verified: 2026-08-09
Official sources: New Hampshire General Court and 3 more
View official sources (4)
Electronic filing can add a $2 handling charge on top of the substantive filing fee.
- Deadline
- With the covered electronic transaction.
- Fee
- $2 electronic handling charge in addition to the underlying filing fee.
- Filing agency
- New Hampshire Secretary of State
- Frequency
- Event-triggered
- How to comply
- Pay through the electronic filing workflow when assessed.
- Official form or portal
- NH QuickStart or other SOS electronic filing workflow.
Applies to: A filer using an electronic Secretary of State transaction to which RSA 5:10-a applies.
- Do not treat this processor/handling charge as the statutory fee for the underlying corporate filing.
- Ignoring the handling charge can make a quoted all-in filing amount inaccurate.
Last verified: 2026-08-09
Official sources: New Hampshire General Court and 1 more
View official sources (2)
After the Secretary of State filing, file a copy with the clerk of the town or city where the corporation's mailing address is located. The local recording fee is $5.
- Deadline
- After the Secretary of State filing; the statute does not state a fixed number of days.
- Fee
- $5 local recording fee.
- Responsible party
- Clerk of the applicable New Hampshire town or city
- Frequency
- One time for formation; amendments use a related local-recording step
- How to comply
- File a copy of the state-filed agreement with the applicable municipal clerk and pay the local fee.
- Official form or portal
- State-filed Articles/Agreement copy; local clerk recording process.
Applies to: A domestic Chapter 292 corporation after its state formation filing is recorded.
- This is a local filing required by state statute; the correct clerk is determined by the corporation's mailing address, not by an assumed registered office.
- Skipping the local statutory recording step leaves the Chapter 292 formation workflow incomplete.
Last verified: 2026-08-09
View official source
Current law prohibits covered unauthorized filings and listing a person or address without the knowledge/consent required by RSA 293-A:1.39, as extended to Chapter 292 by the 2025 amendments.
- Deadline
- For each covered filing on or after January 1, 2026.
- Fee
- No separate compliance fee.
- Filing agency
- New Hampshire courts
- Responsible party
- New Hampshire Secretary of State; New Hampshire courts
- Frequency
- Event-triggered
- How to comply
- Obtain the required knowledge/consent before submitting names or addresses and do not submit unauthorized records.
- Official form or portal
- Applicable Chapter 292 filing form or portal.
Applies to: Persons submitting Chapter 292 filings on or after January 1, 2026.
- These are filing-integrity controls; they do not create a mandatory registered-agent rule.
- Unauthorized filings can trigger statutory remedies and penalties.
Last verified: 2026-08-09
Official sources: New Hampshire General Court and 1 more
View official sources (2)
A Chapter 292 entity may voluntarily file a statement appointing an agent for service of process. Failure to appoint and maintain that agent does not affect the validity of the charter.
- Deadline
- Optional at any time.
- Fee
- Current separate fee not established from the controlling subsection; use the current SOS filing workflow if filing.
- Filing agency
- New Hampshire Secretary of State, Corporation Division
- Frequency
- Event-triggered
- How to comply
- Use the current SOS statement/process only if the entity chooses to appoint an agent.
- Official form or portal
- SOS statement appointing agent for service of process, as currently provided.
Applies to: A domestic or foreign Chapter 292 entity considering an appointed agent for service of process.
- Other statutes or a foreign entity's separate legal posture may create service arrangements, but RSA 292:5-d itself is voluntary.
- Importing another state's mandatory-agent rule would create a nonexistent obligation; omitting a voluntary agent can still affect practical service handling.
- Maine registered agent required
- Hawaii registered agent required
Last verified: 2026-08-09
Official sources: New Hampshire General Court and 1 more
View official sources (2)
Governance and charitable board rules
The board floor for an ordinary New Hampshire charitable nonprofit is five voting members, not one and not three, and it comes with conditions rather than standing alone. The board may not be composed of a single immediate family or of persons related by blood or marriage, and a paid employee may not serve as board chair or presiding officer where RSA 292:6-a applies. Read the private-foundation, religious and church branches and the Charitable Trusts Unit waiver authority before concluding the five-member rules bind a particular organization. Membership itself is optional. One question in this group stays open: the reviewed authority does not establish a universal officer roster or a universal rule on combining offices, so that entry is published as VERIFICATION IN PROGRESS.
Initial bylaws are adopted by a two-thirds vote of the signers of the Articles; later bylaw authority follows RSA 292:6 and any lawful member reservation.
- Deadline
- Promptly after formation and before relying on internal governance procedures.
- Fee
- No state filing fee.
- Responsible party
- Internal corporate governance
- Frequency
- One time; later amendments as needed
- How to comply
- Adopt and retain bylaws and organizational action in the corporate records.
- Official form or portal
- Bylaws; organizational minutes or written action.
Applies to: A newly formed Chapter 292 corporation.
- The bylaws are internal governance records unless a separate filing or regulatory program requires a copy.
- Operating without validly adopted governance rules can impair later approvals and records.
Last verified: 2026-08-09
View official source
The board generally must have at least five voting members.
- Deadline
- At organization and continuously while the rule applies.
- Fee
- No state fee.
- Filing agency
- New Hampshire Department of Justice, Charitable Trusts Unit
- Responsible party
- Internal corporate governance; New Hampshire Department of Justice, Charitable Trusts Unit
- Frequency
- Continuous
- How to comply
- Elect or appoint enough voting board members under the governing documents and maintain current records/reporting.
- Official form or portal
- Bylaws; board records; five-year nonprofit report; NHCT filings as applicable.
Applies to: An ordinary New Hampshire charitable nonprofit corporation subject to RSA 292:6-a and not within a statutory exception or granted waiver.
- Private foundations and specified religious/church organizations are excepted; the Director of Charitable Trusts may waive the rule.
- A board below the statutory minimum can violate the charity-governance rule and may require a CTU waiver before operating with fewer members.
- Maine minimum number of directors required
- New Jersey minimum number of directors required
Last verified: 2026-08-09
View official source
The voting board may not consist solely of persons from the same immediate family or persons related by blood or marriage within the statutory rule.
- Deadline
- At board selection and continuously.
- Fee
- No state fee.
- Filing agency
- New Hampshire Department of Justice, Charitable Trusts Unit
- Responsible party
- Internal corporate governance; New Hampshire Department of Justice, Charitable Trusts Unit
- Frequency
- Continuous
- How to comply
- Screen relationships when electing or appointing voting board members and preserve an independent board composition.
- Official form or portal
- Board roster and conflict/relationship disclosures.
Applies to: A charitable nonprofit corporation subject to RSA 292:6-a's relationship restriction.
- Apply the exact statutory relationship language; private-foundation/religious exceptions and waiver authority must remain attached.
- A noncompliant board composition can violate the statutory charitable-governance safeguard.
Last verified: 2026-08-09
View official source
An employee of the charitable nonprofit may not chair the board or act as its presiding officer.
- Deadline
- When selecting the chair/presiding officer and continuously.
- Fee
- No state fee.
- Filing agency
- New Hampshire Department of Justice, Charitable Trusts Unit
- Responsible party
- Internal corporate governance; New Hampshire Department of Justice, Charitable Trusts Unit
- Frequency
- Continuous
- How to comply
- Choose a nonemployee chair/presiding officer unless a statutory exception or valid waiver applies.
- Official form or portal
- Board officer records and bylaws.
Applies to: A charitable nonprofit corporation subject to the ordinary RSA 292:6-a governance rules.
- Private-foundation/religious exceptions and CTU waiver authority can change application.
- Using an employee as chair can violate the state charitable-governance requirement.
Last verified: 2026-08-09
View official source
RSA 292:6-a contains explicit exceptions and authorizes the Director of Charitable Trusts to waive the ordinary board requirements.
- Deadline
- Before relying on fewer than five voting board members, related-member composition, or an employee chair.
- Fee
- No universal waiver fee established by the statute.
- Filing agency
- New Hampshire Department of Justice, Charitable Trusts Unit
- Frequency
- Event-triggered
- How to comply
- Document the statutory exception or obtain the CTU waiver before relying on a governance structure that otherwise conflicts with RSA 292:6-a.
- Official form or portal
- CTU waiver request/process as applicable; governing records.
Applies to: A charitable nonprofit that may be a private foundation, church, integrated auxiliary, convention/association of churches, other specified religious organization, or waiver applicant.
- The exception analysis is entity-specific; federal private-foundation status is relevant only where the state statute makes it relevant.
- Assuming an exception without fitting its terms can leave the board noncompliant.
Last verified: 2026-08-09
View official source
Membership is optional. If the Articles do not provide for members, the corporation has none, and member-required actions use the statutory board substitute unless the governing documents lawfully provide another mechanism.
- Deadline
- At formation and before actions whose approval path depends on membership.
- Fee
- No state fee unless a filed provision is amended.
- Responsible party
- Internal corporate governance
- Frequency
- Continuous/event-triggered
- How to comply
- State the membership structure in the Articles/bylaws and use the correct approval path.
- Official form or portal
- Articles; bylaws; member or board records.
Applies to: Chapter 292 corporations choosing a member or nonmember governance structure.
- No member or board member may have more than one vote under the statutory provision.
- Using a member vote where no statutory members exist, or omitting a required member vote where members exist, can invalidate or challenge action.
Last verified: 2026-08-09
View official source
The reviewed Chapter 292 provisions use officer titles in particular filings and governance contexts but do not clearly establish one universal officer roster or one universal rule on combining offices for all Chapter 292 entities.
- Deadline
- Before publishing or implementing a purported statewide minimum officer roster.
- Fee
- No universal appointment fee confirmed.
- Filing agency
- New Hampshire Secretary of State, Corporation Division
- Responsible party
- Internal corporate governance; New Hampshire Secretary of State, Corporation Division
- Frequency
- Continuous
- How to comply
- Use the corporation's Articles/bylaws and any transaction-specific statute or form; do not invent a universal roster from another state's law.
- Official form or portal
- Bylaws; board resolutions; applicable SOS forms.
Applies to: Ordinary Chapter 292 nonprofit corporations establishing internal officer positions.
- The five-year report requires information for officers/directors/governing board, but a report field does not by itself establish the minimum internal roster.
- An invented officer requirement can force unnecessary positions; an overbroad permission to combine offices can also misstate governance duties.
Verification in progress. Safe approach: Use the Articles/bylaws and transaction-specific forms; do not state a statewide minimum officer roster or universal combination rule. Unresolved: Universal Chapter 292 minimum officer roster and office-combination rule are not affirmatively resolved. Why the official evidence is insufficient: Chapter 292 uses officer titles in filings but the reviewed official authority lacks a universal minimum-office section comparable to the board rule. Needed to resolve: New Hampshire Secretary of State / Charitable Trusts Unit or controlling Chapter 292 provision. Risk if this is treated as settled: A categorical statement could invent offices or authorize an unsupported office combination.
- Vermont required officers required
- Rhode Island required officers required
Last verified: 2026-08-09
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: New Hampshire General Court and 1 more
View official sources (2)
Corporate maintenance and foreign authority
The single most misread fact about New Hampshire is here. The Secretary of State nonprofit report is filed every five years, not annually: it is due December 31 in years ending in 0 or 5, it costs $25, and because 2025 has passed the next ordinary statutory reporting year is 2030. Nonfiling can revoke or annul the charter, and revival is its own path with a $50 fee plus arrears. Amendments, restatements and mergers have their own filings and their own local recording step, and a nonprofit incorporated elsewhere registers separately before relying on New Hampshire foreign authority. Three entries in this group remain VERIFICATION IN PROGRESS: the live filing channel for the next five-year cycle, whether any separate post-formation initial report exists, and whether a newspaper-publication step ever applies to ordinary formation.
Use the approval required by RSA 292:7, file the certified amendment with the Secretary of State, and complete the related local recording. The 2026 version expressly includes restatements.
- Deadline
- After required corporate approval and before relying on the filed change.
- Fee
- $25 state amendment fee; $5 local recording fee; $2 electronic charge may apply online.
- Filing agency
- New Hampshire Secretary of State, Corporation Division
- Responsible party
- New Hampshire Secretary of State, Corporation Division; applicable town/city clerk
- Frequency
- Event-triggered
- How to comply
- File Form NP-3 or the current amendment filing, then record the required copy locally.
- Official form or portal
- Form NP-3 — NH Nonprofit Amendment; local clerk filing.
Applies to: A Chapter 292 corporation changing filed charter provisions.
- Approval route depends on the corporation's member/board structure; the January 1, 2026 amendment added restatement authority.
- An unfiled amendment can leave public records and legal authority inconsistent with internal action.
Last verified: 2026-08-09
Official sources: New Hampshire General Court and 3 more
View official sources (4)
Obtain the statutory approval and file the required certified action with the Secretary of State; the current SOS fee listing states $25 for a nonprofit merger.
- Deadline
- Before the merger is relied upon as effective.
- Fee
- $25 current state filing fee; any related local/electronic charges remain separate.
- Filing agency
- New Hampshire Secretary of State, Corporation Division
- Responsible party
- New Hampshire Secretary of State, Corporation Division; internal governance
- Frequency
- Event-triggered
- How to comply
- Use the SOS nonprofit merger filing instructions; there is no standard nonprofit merger form listed on the current forms page.
- Official form or portal
- Nonprofit Merger — no standard form listed; submit required statutory documentation.
Applies to: A Chapter 292 corporation entering a merger or acquisition within RSA 292:7.
- Charitable assets, CTU status, and federal tax consequences require separate analysis.
- A merger without required approval or filing can be ineffective or challengeable and can mishandle charitable assets.
Last verified: 2026-08-09
Official sources: New Hampshire General Court and 1 more
View official sources (2)
Chapter 292 sends foreign nonprofit qualification to RSA 293-A:15.03 and subjects registered foreign nonprofits to Chapter 292's specified periodic rules. The current FNP-1 fee is $25.
- Deadline
- Before conducting activities that require foreign qualification.
- Fee
- $25 current foreign nonprofit registration fee; $2 electronic handling charge may apply online.
- Filing agency
- New Hampshire Secretary of State, Corporation Division
- Frequency
- One time; maintain status thereafter
- How to comply
- File FNP-1 with the required home-jurisdiction evidence and information through the accepted SOS channel.
- Official form or portal
- Form FNP-1 — Foreign Nonprofit Application; NH QuickStart where available.
Applies to: A foreign nonprofit corporation whose New Hampshire activities require registration under the incorporated foreign-corporation framework.
- Foreign corporate authority is separate from CTU registration, tax accounts, and activity licensing.
- Failure to qualify when required can impair state standing and access to ordinary corporate remedies.
Last verified: 2026-08-09
Official sources: New Hampshire General Court and 2 more
View official sources (3)
Foreign amendments/mergers require the required home-state certification; current SOS forms list FNP-3 amendment and FNP-5 withdrawal at $25 each.
- Deadline
- After a covered home-jurisdiction change or when withdrawing.
- Fee
- FNP-3: $25; FNP-5: $25; electronic handling charge may apply.
- Filing agency
- New Hampshire Secretary of State, Corporation Division
- Frequency
- Event-triggered
- How to comply
- File the applicable foreign nonprofit form and separately address CTU withdrawal if the organization is registered as a charitable trust.
- Official form or portal
- Forms FNP-3 and FNP-5.
Applies to: A registered foreign nonprofit whose charter information changes or that withdraws from New Hampshire.
- Secretary of State withdrawal does not itself terminate CTU registration or tax/employer accounts.
- Leaving corporate and charity records inconsistent can cause continued filing duties or standing problems.
Last verified: 2026-08-09
Official sources: New Hampshire General Court and 2 more
View official sources (3)
File the nonprofit corporate report in years ending in 0 or 5, by December 31. The report states the principal business address and names/addresses of officers, directors, or governing-board members and is signed by the president or another officer. The fee is $25. Because 2025 has passed, the next statutory reporting year is 2030.
- Deadline
- December 31 in each calendar year ending in 0 or 5; next ordinary cycle: December 31, 2030.
- Fee
- $25 report fee; electronic handling charge may apply if filed electronically.
- Filing agency
- New Hampshire Secretary of State, Corporation Division
- Frequency
- Every five years
- How to comply
- File the statutory nonprofit report through an accepted SOS channel and keep entity information current.
- Official form or portal
- Nonprofit Report / NH QuickStart.
Applies to: Domestic and covered foreign Chapter 292 corporations subject to RSA 292:25.
- This is not an annual report and must remain completely separate from the annual NHCT-12 charitable-trust report.
- Failure to renew causes the charter to be repealed, revoked and annulled and the corporation loses title to its corporate name, subject to revival law.
Last verified: 2026-08-09
Official sources: New Hampshire General Court and 4 more
View official sources (5)
A revoked Chapter 292 corporation may apply for revival at any time using the statutory sworn application and must pay arrears plus the $50 revival fee.
- Deadline
- After revocation and before resuming reliance on active corporate status.
- Fee
- $50 revival fee plus arrears and other amounts due.
- Filing agency
- New Hampshire Secretary of State, Corporation Division
- Frequency
- Event-triggered
- How to comply
- Submit the statutory revival application and cure required filings/amounts.
- Official form or portal
- SOS revival process for Chapter 292 corporations.
Applies to: A Chapter 292 corporation whose charter has been revoked or annulled and that is eligible for revival.
- Charitable corporations also remain subject to charitable-asset and CTU rules during winding up/revival.
- Operating while revoked can impair corporate standing, name rights, contracts, and regulatory compliance.
Last verified: 2026-08-09
View official source
The five-year duty, date, fee, and contents are statutory. The exact live QuickStart screens and any online-only/paper options should be rechecked when the filing window is active because the current portal is dynamic and some SOS instructions use mixed annual/nonprofit-report terminology.
- Deadline
- Recheck before the next filing cycle or whenever filing now for a delinquent period.
- Fee
- Statutory report fee $25; live electronic charge/workflow to be confirmed at filing.
- Filing agency
- New Hampshire Secretary of State, Corporation Division
- Frequency
- Every five years or delinquency-driven
- How to comply
- Use the current SOS portal/instructions at the time of filing; do not hard-code hidden fields or online-only claims from the present dynamic portal.
- Official form or portal
- NH QuickStart; SOS nonprofit report instructions.
Applies to: A Chapter 292 corporation preparing the five-year report, especially for the 2030 cycle.
- The legal five-year rule is source-verified in NH-F020; only the live workflow mechanics are unresolved here.
- Hard-coding stale portal mechanics can direct users to an unavailable path even when the legal deadline remains correct.
Verification in progress. Safe approach: The five-year report is due by December 31 in years ending 0 or 5; use the current SOS filing channel at the time of filing. Unresolved: Exact live QuickStart/nonprofit-report screens and channel options for the next five-year filing cycle are not fully inspectable now. Why the official evidence is insufficient: The dynamic portal is access-limited and current SOS instructions use mixed report terminology; the statute resolves the legal duty but not future interface details. Needed to resolve: New Hampshire Secretary of State / NH QuickStart live workflow. Risk if this is treated as settled: Hard-coding present portal behavior could produce an obsolete 2030 filing instruction.
Last verified: 2026-08-09
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: New Hampshire Secretary of State and 2 more
View official sources (3)
The reviewed formation statute, forms, and five-year reporting provisions do not identify a separate ordinary post-formation initial corporate report, but a categorical statewide negative is not affirmatively stated in a current SOS source.
- Deadline
- No separate initial-report deadline affirmatively confirmed.
- Fee
- No separate fee confirmed.
- Filing agency
- New Hampshire Secretary of State, Corporation Division
- Frequency
- Not established
- How to comply
- Complete the formation/foreign filing and inspect the accepted entity record and current SOS task list for any entity-specific requirement.
- Official form or portal
- NP-1/FNP-1; NH QuickStart entity record.
Applies to: New domestic and newly qualified foreign Chapter 292 nonprofits.
- The verified five-year report remains independently required.
- A false negative could omit a filing; a false positive would invent a requirement.
Verification in progress. Safe approach: No separate initial report was identified in the reviewed ordinary workflow; verify the accepted entity record/current SOS task list. Unresolved: No current official source expressly states that a separate ordinary initial corporate report never applies. Why the official evidence is insufficient: Silence in formation and five-year-report materials cannot establish a categorical negative under the Master. Needed to resolve: New Hampshire Secretary of State, Corporation Division. Risk if this is treated as settled: A false negative can cause a missed early filing; a false positive invents a requirement.
- Maine initial report not yet confirmed
- California initial report required
Last verified: 2026-08-09
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: New Hampshire General Court and 2 more
View official sources (3)
The ordinary formation workflow includes Secretary of State filing and a mandatory local clerk copy. The reviewed sources do not identify newspaper publication, but omission is not enough to publish a categorical statewide negative.
- Deadline
- No ordinary newspaper-publication deadline affirmatively established.
- Fee
- No universal newspaper fee confirmed.
- Filing agency
- Clerk of the applicable New Hampshire town or city
- Responsible party
- New Hampshire Secretary of State; applicable municipal clerk
- Frequency
- Not established
- How to comply
- Follow the verified state filing and local-clerk recording steps; separately screen any special-purpose or judicial notice rule that applies.
- Official form or portal
- NP-1 and local clerk recording; no ordinary newspaper form identified.
Applies to: Ordinary domestic Chapter 292 nonprofit corporations.
- The local clerk copy under RSA 292:4 is verified and must not be mislabeled as newspaper publication.
- Overstating a negative could miss a special notice; overstating a positive would invent a publication burden.
Verification in progress. Safe approach: Follow the verified state and local-clerk filing steps; no ordinary newspaper step was identified in the reviewed workflow. Unresolved: No current source expressly states an unqualified statewide 'no newspaper publication' rule for ordinary formation. Why the official evidence is insufficient: The statute affirmatively requires state filing and local-clerk recording but silence as to newspapers is not proof of a universal negative. Needed to resolve: New Hampshire Secretary of State / controlling RSA Chapter 292 authority. Risk if this is treated as settled: Overstatement can either invent a publication cost or hide a special-purpose notice.
Last verified: 2026-08-09
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: New Hampshire General Court and 1 more
View official sources (2)
Charitable Trusts Unit registration and annual reporting
This is a charitable-trust system, not a copy of another state’s solicitation registry, and the trigger is what makes it different. RSA 7:28 ties initial registration on Form NHCT-11 to six months after any part of charitable income or principal is authorized or required to be expended, so a generic "register before you solicit" rule is the wrong test here. Registration costs $25. Reporting afterwards is annual on Form NHCT-12, due four months and fifteen days after fiscal-year close, for $75, and it is a wholly separate filing from the five-year corporate report above. Two financial thresholds sit on top of the report and must not be merged: $500,000 or more of covered revenue, gains and support brings the GAAP financial-statement requirement, and $2,000,000 or more brings the audit.
Register by filing NHCT-11. RSA 7:28 ties the registration deadline to six months after any part of charitable income or principal is authorized or required to be expended, rather than using a generic copied 'before solicitation' rule. The registration fee is $25.
- Deadline
- Within six months after charitable income or principal is first authorized or required to be expended for charitable purposes under RSA 7:28.
- Fee
- $25 registration fee.
- Filing agency
- New Hampshire Department of Justice, Charitable Trusts Unit
- Frequency
- One-time initial registration; update/annual duties follow
- How to comply
- File NHCT-11 through the CTU online/paper process with the required organizational documents and information.
- Official form or portal
- Form NHCT-11 — Application for Registration.
Applies to: New Hampshire-based charitable trusts and charitable organizations within RSA 7:19-7:32-b that are not exempt.
- Religious and other statutory exclusions must be screened before filing; foreign organizations use minimum-contacts analysis.
- A charity that misses the CTU rule's registration timing can lose the ability to operate/solicit in New Hampshire until registration is completed under the administrative rule.
- Massachusetts charitable solicitation registration required
- New York charitable solicitation registration required in some cases
Last verified: 2026-08-09
Official sources: New Hampshire General Court and 3 more
View official sources (4)
Out-of-state charities are brought into the CTU system when they have the reasonable minimum contacts described by Jus 400; targeted New Hampshire solicitation is material, while a passive internet presence should not be converted into a categorical rule absent the rule's facts.
- Deadline
- Before or as New Hampshire contacts create the registration obligation.
- Fee
- $25 initial registration fee when registration is required.
- Filing agency
- New Hampshire Department of Justice, Charitable Trusts Unit
- Frequency
- Continuous/event-triggered
- How to comply
- Evaluate New Hampshire contacts under current Jus 400 and file NHCT-11 if the rule applies.
- Official form or portal
- Form NHCT-11; CTU online forms.
Applies to: A charity organized outside New Hampshire that has or solicits for sufficient New Hampshire contacts.
- Do not equate Secretary of State foreign authority with CTU registration; internet solicitation remains fact-specific.
- An unregistered foreign charity that falls within the rule can face CTU enforcement and solicitation restrictions.
Last verified: 2026-08-09
Official sources: New Hampshire Department of Justice, Charitable Trusts Unit and 2 more
View official sources (3)
Certain religious/church organizations and other statutorily excluded organizations are outside portions of the charitable-trust registration/reporting system.
- Deadline
- Before concluding NHCT-11 or recurring CTU reports are required.
- Fee
- No exemption fee established for exclusions that apply by law.
- Filing agency
- New Hampshire Department of Justice, Charitable Trusts Unit
- Frequency
- Event-triggered
- How to comply
- Document the statutory basis for the exclusion and retain supporting organization/governance records.
- Official form or portal
- CTU guidance; no universal exemption application identified for every statutory exclusion.
Applies to: Churches, religious organizations and other entities potentially within RSA 7:19 exclusions.
- The precise exclusion must be matched to the entity; 'religious' is not a universal label that automatically resolves every CTU obligation.
- Misclassifying an organization can create either unnecessary filings or unregistered-charity risk.
Last verified: 2026-08-09
Official sources: New Hampshire General Court and 1 more
View official sources (2)
Current Jus 400 provides a stricter posture after delinquency: the organization may not operate in New Hampshire or solicit New Hampshire residents until it has obtained its certificate of registration.
- Deadline
- After the registration deadline has been missed and before resuming covered New Hampshire operations/solicitation.
- Fee
- Initial registration fee $25; any enforcement amounts depend on the case.
- Filing agency
- New Hampshire Department of Justice, Charitable Trusts Unit
- Frequency
- Event-triggered
- How to comply
- Complete NHCT-11 and obtain the CTU certificate before resuming covered activity.
- Official form or portal
- Form NHCT-11; CTU certificate of registration.
Applies to: A charitable organization that is required to register and has missed the applicable Jus 400 registration deadline.
- This is not the same as saying every charity must have a certificate before its first solicitation; the timing posture matters.
- Operating or soliciting after missing the rule's deadline can violate the CTU administrative rule.
Last verified: 2026-08-09
Official sources: New Hampshire Department of Justice, Charitable Trusts Unit and 1 more
View official sources (2)
New Hampshire's CTU system uses the six-month charitable-property rule for initial registration and a separate no-operation/no-solicitation consequence once a required deadline has been missed. Public guidance must preserve both timing postures.
- Deadline
- At initial registration analysis and whenever delinquency affects solicitation.
- Fee
- No separate fee beyond the registration/periodic fees.
- Filing agency
- New Hampshire Department of Justice, Charitable Trusts Unit
- Frequency
- Continuous
- How to comply
- Use the RSA/Jus timing branch instead of copying another state's 'before any solicitation' formula.
- Official form or portal
- NHCT-11; CTU rules.
Applies to: Charities determining when New Hampshire registration affects solicitation.
- Foreign charities must also pass the minimum-contacts analysis.
- A compressed rule can incorrectly delay legitimate activity or authorize solicitation after delinquency.
Last verified: 2026-08-09
Official sources: New Hampshire General Court and 2 more
View official sources (3)
Use the Jus 407 withdrawal/final-report procedure; Secretary of State corporate withdrawal does not by itself terminate Charitable Trusts Unit obligations.
- Deadline
- When ceasing New Hampshire charitable activity and before treating CTU registration as closed.
- Fee
- No separate withdrawal fee confirmed in the reviewed sources; final periodic-report fee may still apply when due.
- Filing agency
- New Hampshire Department of Justice, Charitable Trusts Unit
- Frequency
- Event-triggered
- How to comply
- File the CTU withdrawal/final materials, including the final NHCT-12/Schedule E as required by the rule.
- Official form or portal
- NHCT-12 with applicable final/withdrawal schedule; CTU withdrawal process.
Applies to: An out-of-state charitable organization registered with the CTU that is ceasing New Hampshire activity.
- Corporate FNP-5 withdrawal and CTU withdrawal are separate.
- Failure to close the CTU record can leave reporting obligations or enforcement exposure outstanding.
Last verified: 2026-08-09
Official sources: New Hampshire Department of Justice, Charitable Trusts Unit and 1 more
View official sources (2)
File the annual/periodic NHCT-12. The recurring statutory deadline is four months and fifteen days after the close of the fiscal year (with the first report tied to the first applicable fiscal/calendar year), and the periodic-report fee is $75.
- Deadline
- Four months and fifteen days after the end of the applicable fiscal year; first-report timing follows RSA 7:28's first applicable year rule.
- Fee
- $75 periodic-report fee.
- Filing agency
- New Hampshire Department of Justice, Charitable Trusts Unit
- Frequency
- Annual
- How to comply
- File NHCT-12 through the current CTU filing method with the applicable federal return/financial statements and state schedules.
- Official form or portal
- Form NHCT-12 — Annual Report.
Applies to: Registered charitable trusts and organizations required to file periodic reports with the CTU.
- This annual CTU report is completely separate from the Secretary of State's five-year corporate report.
- Late/nonfiling can trigger delinquency and enforcement; two successive years of nonfiling constitute a statutory breach.
Last verified: 2026-08-09
Official sources: New Hampshire General Court and 2 more
View official sources (3)
Current CTU rules allow/require the applicable federal information return in the periodic-report package and instruct filers not to submit the donor-identifying federal Schedule B; New Hampshire's own required schedules remain separate.
- Deadline
- With each NHCT-12 for which the federal return is part of the filing package.
- Fee
- Included in the $75 periodic-report filing.
- Filing agency
- New Hampshire Department of Justice, Charitable Trusts Unit
- Frequency
- Annual
- How to comply
- Attach or substitute the applicable Form 990/990-EZ/990-PF/5227 as the rule permits and omit donor-identifying federal Schedule B; complete New Hampshire schedules A/B/C when applicable.
- Official form or portal
- NHCT-12; federal return; New Hampshire Schedules A, B, C.
Applies to: A CTU-reporting organization that files Form 990, 990-EZ, 990-PF, or Form 5227 as applicable.
- The federal Schedule B donor list is not the same as New Hampshire's separately named state Schedule B.
- An incomplete or privacy-inappropriate filing can be rejected or expose protected donor information.
Last verified: 2026-08-09
Official sources: New Hampshire Department of Justice, Charitable Trusts Unit and 1 more
View official sources (2)
File NHCT-14 to obtain the CTU's six-month extension under the current rule; do not assume a federal Form 990 extension automatically changes the New Hampshire due date.
- Deadline
- By the applicable CTU deadline under the current extension rule.
- Fee
- No separate extension fee confirmed in the reviewed CTU form index.
- Filing agency
- New Hampshire Department of Justice, Charitable Trusts Unit
- Frequency
- Annual as needed
- How to comply
- Submit NHCT-14 through the CTU process and preserve confirmation.
- Official form or portal
- Form NHCT-14 — Application for Extension.
Applies to: A CTU-reporting organization that needs more time to file its annual charitable-trust report.
- A suspension/exemption from reporting is a different discretionary procedure.
- Relying only on a federal extension can leave the New Hampshire report delinquent.
Last verified: 2026-08-09
Official sources: New Hampshire Department of Justice, Charitable Trusts Unit and 1 more
View official sources (2)
The Attorney General may suspend the periodic-report requirement after written application and the required finding; this is not an automatic small-charity exemption.
- Deadline
- Before relying on relief from an otherwise due report.
- Fee
- No universal fee confirmed.
- Filing agency
- New Hampshire Department of Justice, Charitable Trusts Unit
- Frequency
- Event-triggered
- How to comply
- Apply in writing and retain the CTU determination before omitting an otherwise required report.
- Official form or portal
- CTU written application/process.
Applies to: A charitable trust seeking relief from annual CTU reporting under the statutory discretionary standard.
- The Attorney General's discretion and statutory conditions must be preserved.
- Skipping reports without an actual suspension can produce delinquency and breach consequences.
Last verified: 2026-08-09
Official sources: New Hampshire General Court and 1 more
View official sources (2)
Two successive years of required-report nonfiling constitute a breach under RSA 7:28 and can support Attorney General action.
- Deadline
- Upon two successive years of nonfiling.
- Fee
- Enforcement consequences are case-specific; no flat penalty amount substituted.
- Filing agency
- New Hampshire Department of Justice, Charitable Trusts Unit
- Frequency
- Event-triggered
- How to comply
- Cure outstanding reports and communicate with CTU rather than assuming corporate standing cures charity delinquency.
- Official form or portal
- NHCT-12 delinquent reports; CTU correspondence.
Applies to: A charitable trust required to file annual reports that fails to file for two successive years.
- This consequence applies to required CTU reports, not the five-year corporate report.
- The organization faces statutory breach/enforcement risk independent of Secretary of State corporate status.
Last verified: 2026-08-09
View official source
Current RSA 7:28 requires the latest GAAP financial statement at the $500,000-or-more threshold under the statutory conditions.
- Deadline
- With the applicable annual CTU report.
- Fee
- Professional preparation cost varies; no separate CTU surcharge beyond the periodic-report fee.
- Filing agency
- New Hampshire Department of Justice, Charitable Trusts Unit
- Frequency
- Annual
- How to comply
- Prepare and submit the financial statement required by the current statute with the NHCT-12 package.
- Official form or portal
- NHCT-12 and required financial statement.
Applies to: A reporting charitable trust meeting the current statutory $500,000 threshold and related Form 990 conditions.
- Use the exact statutory revenue/gains/support metric and related federal-return condition; do not substitute gross receipts or contributions.
- An annual report missing a threshold-triggered financial statement can be incomplete or delinquent.
- Maine audit and financial statements not yet confirmed
- North Carolina audit and financial statements required
Last verified: 2026-08-09
View official source
At the current $2,000,000-or-more threshold, RSA 7:28 requires audited GAAP financial statements, subject to statutory relief provisions.
- Deadline
- With the annual CTU report for a year in which the threshold applies.
- Fee
- Audit cost varies; no separate CTU audit filing fee stated beyond the $75 report fee.
- Filing agency
- New Hampshire Department of Justice, Charitable Trusts Unit
- Frequency
- Annual
- How to comply
- Engage a qualified independent auditor and submit the audited statements with the NHCT-12 package.
- Official form or portal
- NHCT-12 and audited financial statements.
Applies to: A reporting charitable trust meeting the current $2,000,000 statutory threshold.
- The Attorney General may grant burden relief for the statutory period/conditions; preserve the exact $2,000,000 operator.
- Failure to obtain/submit the required audit can make the report noncompliant and trigger CTU enforcement.
Last verified: 2026-08-09
View official source
Pecuniary-benefit and charity-governance safeguards
RSA 7:19-a is more specific than the ordinary conflict-of-interest standard most states publish, and each of its branches is an independent decision point. An insider financial interest above $500 in the statutory aggregate is what makes a transaction a pecuniary benefit at all. Written conflict and pecuniary-benefit policies are required. A covered transaction needs approval by at least two thirds of all disinterested board members, and it has to be disclosed annually. At $5,000 or more the organization publishes notice and notifies the Attorney General before the transaction is consummated. Loans to covered insiders are prohibited outright, and specified insider real-estate transactions need prior probate-court approval. The private-foundation and other statutory exceptions come last, not first.
RSA 7:19-a's financial-interest threshold is more than $500 in the relevant annual aggregate; covered transactions become pecuniary-benefit transactions subject to special governance safeguards.
- Deadline
- Before approving a covered transaction.
- Fee
- No state filing fee at the $500 trigger itself.
- Filing agency
- New Hampshire Department of Justice, Charitable Trusts Unit
- Responsible party
- New Hampshire Department of Justice, Charitable Trusts Unit; internal governance
- Frequency
- Event-triggered
- How to comply
- Identify covered financial interests and route the transaction through the statutory policy, approval, and disclosure process.
- Official form or portal
- Conflict/pecuniary-benefit disclosure and board records.
Applies to: Charitable organizations entering transactions with directors, officers, trustees, or other persons within RSA 7:19-a.
- Apply the statutory definitions and aggregation rule; not every ordinary reimbursement or de minimis interest is necessarily a covered transaction.
- Failing to identify a covered transaction can invalidate governance safeguards and expose insiders/charity to remedies.
Last verified: 2026-08-09
Official source: New Hampshire General Court — RSA 7:19-a — Pecuniary Benefit Transactions
View official source
Adopt and follow written policies addressing conflicts and pecuniary-benefit transactions rather than treating conflict procedures as only a best practice.
- Deadline
- Adopt before covered transactions and maintain continuously.
- Fee
- No state fee.
- Filing agency
- New Hampshire Department of Justice, Charitable Trusts Unit
- Responsible party
- New Hampshire Department of Justice, Charitable Trusts Unit; internal governance
- Frequency
- Continuous
- How to comply
- Approve the written policies and retain them with governance records; update as needed.
- Official form or portal
- Written conflict-of-interest and pecuniary-benefit policies.
Applies to: Charitable organizations subject to RSA 7:19-a.
- Private-foundation and other statutory exceptions must be screened.
- A missing policy can violate a specific New Hampshire charity-governance requirement and weaken transaction approval.
Last verified: 2026-08-09
Official sources: New Hampshire General Court and 1 more
View official sources (2)
Approval requires at least two-thirds of all disinterested board members, with the statutory quorum condition; the interested person must make disclosure and remain absent from deliberation/vote except as permitted for questions.
- Deadline
- Before consummating the covered transaction.
- Fee
- No state filing fee for the board approval itself.
- Filing agency
- New Hampshire Department of Justice, Charitable Trusts Unit
- Responsible party
- Internal governance; New Hampshire Department of Justice, Charitable Trusts Unit
- Frequency
- Event-triggered
- How to comply
- Disclose the interest, establish the disinterested quorum, document the two-thirds approval and the interested person's nonparticipation in the minutes.
- Official form or portal
- Board minutes and transaction records.
Applies to: A charitable organization proposing a pecuniary-benefit transaction under RSA 7:19-a.
- The denominator is all disinterested board members, not merely those present; preserve the statute's separate quorum language.
- An improperly approved insider transaction can be challengeable and can trigger Attorney General remedies.
Last verified: 2026-08-09
Official source: New Hampshire General Court — RSA 7:19-a — Pecuniary Benefit Transactions
View official source
The statute requires annual disclosure/reporting of covered pecuniary-benefit transactions.
- Deadline
- With the applicable annual charitable report.
- Fee
- Included in the annual CTU filing fee.
- Filing agency
- New Hampshire Department of Justice, Charitable Trusts Unit
- Frequency
- Annual
- How to comply
- Complete the applicable NHCT-12 schedule/disclosure and maintain transaction documentation.
- Official form or portal
- NHCT-12 and applicable state schedule.
Applies to: A charitable organization that engaged in reportable pecuniary-benefit transactions during the reporting period.
- Use the statutory definition and exceptions to determine which transactions are reportable.
- Omitting required insider-transaction disclosure can make the annual report incomplete and expose the charity to enforcement.
Last verified: 2026-08-09
Official sources: New Hampshire General Court and 1 more
View official sources (2)
Before consummation, the organization must satisfy the statute's newspaper-publication and written Attorney General notice requirements for the $5,000-or-more branch.
- Deadline
- Before consummating the transaction.
- Fee
- Publication cost varies; no separate Attorney General notice fee stated.
- Filing agency
- New Hampshire Department of Justice, Charitable Trusts Unit
- Responsible party
- New Hampshire Department of Justice, Charitable Trusts Unit; qualifying newspaper
- Frequency
- Event-triggered
- How to comply
- Complete the statutory public notice and written Attorney General notice before closing the transaction.
- Official form or portal
- Written AG notice; newspaper publication.
Applies to: A charitable organization entering a covered transaction that reaches the statutory $5,000 threshold individually or in the relevant aggregate with the same person.
- Preserve the statutory aggregation and exact $5,000 operator; this publication duty is transaction-specific, not a formation publication rule.
- Closing first can violate the special pre-transaction transparency rule.
Last verified: 2026-08-09
Official source: New Hampshire General Court — RSA 7:19-a — Pecuniary Benefit Transactions
View official source
New Hampshire charity law prohibits the covered insider loans and provides liability until repayment.
- Deadline
- Before any proposed insider loan; continuous prohibition while applicable.
- Fee
- No state filing fee.
- Filing agency
- New Hampshire Department of Justice, Charitable Trusts Unit
- Responsible party
- Internal governance; New Hampshire Department of Justice, Charitable Trusts Unit
- Frequency
- Continuous/event-triggered
- How to comply
- Reject prohibited loan arrangements and document ordinary authorized reimbursements/transactions under the correct rule instead.
- Official form or portal
- Board records and accounting records.
Applies to: Charitable organizations and persons within the RSA 7:19-a loan prohibition.
- Do not confuse a prohibited loan with lawful compensation or reimbursement that is independently authorized.
- Covered persons can face joint and several liability until the loan is repaid.
Last verified: 2026-08-09
Official source: New Hampshire General Court — RSA 7:19-a — Pecuniary Benefit Transactions
View official source
Certain sales, purchases, conveyances, or leases for more than five years involving covered insiders require prior probate-court approval.
- Deadline
- Before consummating the covered real-estate transaction.
- Fee
- Court filing/legal costs vary; no universal amount stated here.
- Filing agency
- New Hampshire Department of Justice, Charitable Trusts Unit
- Responsible party
- New Hampshire Circuit Court, Probate Division; New Hampshire Department of Justice, Charitable Trusts Unit
- Frequency
- Event-triggered
- How to comply
- Obtain the required court approval before closing and preserve the order with transaction records.
- Official form or portal
- Probate-court petition/order as applicable.
Applies to: A charitable organization entering the real-estate transaction described by RSA 7:19-a with a covered insider.
- The statute contains exceptions, including qualifying bona fide gifts; screen the exact transaction.
- Closing without required prior approval can expose the transaction and fiduciaries to challenge.
Last verified: 2026-08-09
Official source: New Hampshire General Court — RSA 7:19-a — Pecuniary Benefit Transactions
View official source
The pecuniary-benefit statute contains exceptions that can change whether a transaction follows the ordinary policy/approval/publication/court branches.
- Deadline
- Before applying or bypassing a pecuniary-benefit requirement.
- Fee
- No separate fee.
- Filing agency
- New Hampshire Department of Justice, Charitable Trusts Unit
- Responsible party
- New Hampshire Department of Justice, Charitable Trusts Unit; internal governance
- Frequency
- Event-triggered
- How to comply
- Document the exact statutory exception before using a different approval path.
- Official form or portal
- Transaction and tax-status records.
Applies to: A charity or transaction potentially within an express RSA 7:19-a exception.
- Federal private-foundation status matters only to the extent incorporated by the state exception.
- Overbroad exception language can authorize an insider transaction that the statute regulates.
Last verified: 2026-08-09
Official source: New Hampshire General Court — RSA 7:19-a — Pecuniary Benefit Transactions
View official source
Professional fundraising and charitable sales promotions
Applies when someone outside the organization is paid to help raise money, and New Hampshire splits that into three systems rather than one. Fund raising counsel registers annually for $150, files the written contract before material services begin, and follows five-day deposit and campaign-accounting rules when it receives or controls contributions. The paid solicitor regime in RSA 7:28-c is narrow: it reaches police, law-enforcement and firefighter associations, and it must not be generalized to ordinary charities. Where it does apply, registration is $500 a year with a $20,000 bond, and a covered campaign needs a $200 pre-campaign filing plus a later report. A charitable sales promotion or commercial co-venture is the third system, with its own notice, written agreement, advertising disclosure and final accounting.
Fund raising counsel must register annually with the CTU and pay the $150 registration/renewal fee before acting in that regulated role.
- Deadline
- Before providing regulated fund raising counsel services and annually thereafter.
- Fee
- $150 annual registration/renewal fee.
- Filing agency
- New Hampshire Department of Justice, Charitable Trusts Unit
- Frequency
- Annual
- How to comply
- File the current fundraising-counsel registration/renewal through the CTU.
- Official form or portal
- Form NHCT-20 — Application for Registration or Renewal of Fund Raising Counsel.
Applies to: A person or entity acting as 'fund raising counsel' within RSA 7:21 and Jus 408.
- Employees/volunteers and other roles must be classified under the statutory definitions rather than labels used in a contract.
- Unregistered regulated services can trigger CTU enforcement and make associated campaigns noncompliant.
Last verified: 2026-08-09
Official sources: New Hampshire General Court and 2 more
View official sources (3)
A written contract containing the required terms must be filed with the CTU before the counsel performs material services.
- Deadline
- Before material services begin.
- Fee
- Contract-filing fee not separately stated beyond registration in the reviewed controlling provision.
- Filing agency
- New Hampshire Department of Justice, Charitable Trusts Unit
- Frequency
- Per contract/campaign
- How to comply
- Execute the required written agreement and file it with CTU before material performance.
- Official form or portal
- Fund raising counsel written contract; CTU filing process.
Applies to: A registered fund raising counsel and charity entering a covered engagement.
- This is separate from the counsel's annual registration and from a paid solicitor campaign filing.
- Beginning material services before the contract filing can violate the professional-fundraising rule.
Last verified: 2026-08-09
Official sources: New Hampshire General Court and 1 more
View official sources (2)
Covered contributions must be deposited within five days into a charity-controlled federally insured account, and the counsel must provide the required campaign accounting within 90 days after the campaign (and annually for campaigns lasting more than one year), with records retained for the statutory period.
- Deadline
- Deposit within five days; accounting within 90 days after campaign end and annually for campaigns over one year.
- Fee
- No separate state fee stated for deposit/accounting.
- Filing agency
- New Hampshire Department of Justice, Charitable Trusts Unit
- Frequency
- Event-triggered
- How to comply
- Use a charity-controlled account and deliver/retain the required accounting and campaign records.
- Official form or portal
- Campaign accounting and bank records.
Applies to: A covered fund raising counsel engagement involving contribution custody/control and campaign accounting.
- Apply only when the role/campaign falls within the counsel provisions.
- Improper custody or untimely accounting can expose contributions and trigger CTU enforcement.
Last verified: 2026-08-09
View official source
RSA 7:28-c is a specialized paid-solicitor provision tied to specified police/law-enforcement/firefighter associations. It should not be rendered as a universal paid-solicitor law for every New Hampshire charity.
- Deadline
- At role/campaign classification.
- Fee
- No fee merely for classification.
- Filing agency
- New Hampshire Department of Justice, Charitable Trusts Unit
- Frequency
- Continuous/event-triggered
- How to comply
- Determine whether the association and solicitor fall within RSA 7:28-c before applying its registration, bond, notice, and reporting rules.
- Official form or portal
- CTU paid-solicitor forms if the section applies.
Applies to: Organizations and solicitors evaluating whether RSA 7:28-c applies.
- Other fundraising roles may be regulated under different provisions.
- Overgeneralization would impose a specialized $500/bond/campaign system on charities outside the statute's scope.
Last verified: 2026-08-09
View official source
A covered paid solicitor must register annually, pay $500, and maintain the statutory $20,000 bond.
- Deadline
- Before covered solicitation and annually while acting in the role.
- Fee
- $500 annual registration fee; $20,000 bond amount.
- Filing agency
- New Hampshire Department of Justice, Charitable Trusts Unit
- Frequency
- Annual
- How to comply
- File the current paid-solicitor application and bond with CTU.
- Official form or portal
- Form NHCT-21 — Application for Registration of Paid Solicitor; bond documentation.
Applies to: A paid solicitor within the special RSA 7:28-c scope.
- Do not apply this fact to ordinary charities outside RSA 7:28-c's special association scope.
- Failure to register or bond can bar compliant covered solicitation and trigger enforcement.
Last verified: 2026-08-09
Official sources: New Hampshire General Court and 1 more
View official sources (2)
Before solicitation, file the statutory campaign notice and contract with the $200 fee. After the campaign, file the joint report within 90 days; campaigns over one year have the statutory annual reporting branch. Covered contribution deposits also follow the five-day rule.
- Deadline
- Before campaign solicitation; final joint report within 90 days after campaign end; annual branch for campaigns over one year; deposits within five days.
- Fee
- $200 pre-campaign filing fee in addition to annual paid-solicitor registration/bond.
- Filing agency
- New Hampshire Department of Justice, Charitable Trusts Unit
- Frequency
- Per campaign
- How to comply
- Submit the CTU campaign notice/contract and later joint report using current forms.
- Official form or portal
- Current CTU paid-solicitor campaign notice/report forms.
Applies to: A registered paid solicitor conducting a campaign within RSA 7:28-c.
- Only use this path after confirming RSA 7:28-c special scope.
- Untimely campaign filings or deposits can trigger enforcement and reporting delinquency.
Last verified: 2026-08-09
Official sources: New Hampshire General Court and 2 more
View official sources (3)
A covered charitable sales promotion requires advance CTU notice, a written agreement, advertising that states the actual or estimated benefit to the charity, and a final accounting after the promotion.
- Deadline
- Before the promotion for notice/agreement; advertising during promotion; final accounting after completion.
- Fee
- No universal promotion fee confirmed in the controlling statute reviewed.
- Filing agency
- New Hampshire Department of Justice, Charitable Trusts Unit
- Frequency
- Per promotion
- How to comply
- File the current CTU charitable-sales-promotion notice, execute the agreement, use required advertising disclosure, and complete the final accounting.
- Official form or portal
- CTU charitable sales promotion notice/form and written agreement.
Applies to: A charity and commercial participant conducting a charitable sales promotion within RSA 7:28-d/Jus 410.
- Do not merge this role with fund raising counsel or the special paid-solicitor provision.
- Treating a co-venture as ordinary charity solicitation can omit the commercial participant's distinct duties.
Last verified: 2026-08-09
Official sources: New Hampshire General Court and 2 more
View official sources (3)
State taxes and general business-license screening
New Hampshire has no general sales and use tax, and the Department of Revenue Administration issues no general nonprofit resale or exemption certificate, so there is no application to file and no certificate to renew. That is not the same as having no New Hampshire taxes. Business Profits Tax exemption for a federally exempt organization runs through the current state rule. Business Enterprise Tax excludes a section 501(c)(3) organization except to the extent of unrelated business activity, and where BET filing is reached the current threshold is gross business receipts over $298,000 OR an enterprise value tax base over $298,000. Meals and Rooms Tax has narrow statutory exemptions rather than a blanket nonprofit one. Whether any universal statewide general business license or nonprofit exemption exists is published as VERIFICATION IN PROGRESS rather than answered by inference.
New Hampshire has no general state sales and use tax, and DRA does not issue a general New Hampshire resale or nonprofit sales-tax exemption certificate.
- Deadline
- No general sales/use-tax filing deadline exists because the tax is not imposed statewide.
- Fee
- No general state sales/use-tax exemption application fee.
- Filing agency
- New Hampshire Department of Revenue Administration
- Frequency
- Continuous
- How to comply
- Do not apply for an invented general resale/exemption certificate; screen separate taxes such as Meals and Rooms and local/activity rules.
- Official form or portal
- No general resale or exemption certificate.
Applies to: Nonprofits buying or selling goods/services in New Hampshire.
- Meals and Rooms Tax and other specific taxes remain separate.
- Inventing a certificate creates a nonexistent filing; assuming all transactions are tax-free can miss separate taxes.
Last verified: 2026-08-09
Official source: New Hampshire Department of Revenue Administration — Resale & Exempt Certificates
View official source
Current Rev 301.16 recognizes qualifying section 501 organizations as exempt from BPT under the state rule; taxable or unrelated activity and filing facts still require separate screening.
- Deadline
- When determining BPT liability for each taxable period.
- Fee
- No exemption-application fee established by the cited rule.
- Filing agency
- New Hampshire Department of Revenue Administration
- Frequency
- Annual if a return is required
- How to comply
- Apply the current BPT exempt-entity rule and file only the returns required by the organization's actual taxable activity/posture.
- Official form or portal
- Granite Tax Connect; current DRA business-tax forms when required.
Applies to: An organization claiming exemption from New Hampshire Business Profits Tax based on federal exempt status.
- Federal exempt status must actually fit the state rule; BET is a separate tax.
- A blanket 'nonprofits never file' statement can miss taxable activity or other business-tax requirements.
- Vermont state income tax exemption required in some cases
- Hawaii state income tax exemption required
Last verified: 2026-08-09
Official sources: New Hampshire Department of Revenue Administration and 2 more
View official sources (3)
RSA 77-E excludes a section 501(c)(3) organization from the BET enterprise definition except to the extent of unrelated business activity under IRC section 513.
- Deadline
- For each taxable period in which unrelated business activity may exist.
- Fee
- No separate exemption application fee stated.
- Filing agency
- New Hampshire Department of Revenue Administration
- Frequency
- Annual if applicable
- How to comply
- Determine whether the organization has state-relevant unrelated business activity before deciding whether BET filing is required.
- Official form or portal
- Form BET when required; Granite Tax Connect.
Applies to: An organization described in IRC section 501(c)(3).
- The exception is tied to federal unrelated-business concepts; BPT treatment remains separate.
- Assuming universal BET exemption can omit tax on unrelated business activity.
Last verified: 2026-08-09
Official sources: New Hampshire General Court and 1 more
View official sources (2)
For taxable periods beginning on or after January 1, 2025, DRA states the filing threshold as gross business receipts over $298,000 OR enterprise value tax base over $298,000.
- Deadline
- Measured for each taxable period.
- Fee
- Tax amount depends on the BET base; threshold is not a filing fee.
- Filing agency
- New Hampshire Department of Revenue Administration
- Frequency
- Annual
- How to comply
- Test both threshold branches before concluding a BET return is required.
- Official form or portal
- Form BET; DRA business-tax guidance.
Applies to: A person/entity otherwise within BET filing rules, including a nonprofit's taxable unrelated-business branch.
- This threshold matters only after determining the organization/activity is within BET; section 501(c)(3) ordinary exempt activity remains excluded.
- Changing OR to AND or using an old threshold can misclassify filing duty.
Last verified: 2026-08-09
Official sources: New Hampshire Department of Revenue Administration and 1 more
View official sources (2)
New Hampshire's Meals and Rooms Tax has narrow statutory exemptions, not a blanket nonprofit exemption. Liquor-license status can affect the meal exemption analysis.
- Deadline
- Before making taxable sales and according to the ordinary Meals and Rooms filing/license cycle when applicable.
- Fee
- License/tax amounts follow current Meals and Rooms rules; no nonprofit blanket exemption fee.
- Filing agency
- New Hampshire Department of Revenue Administration
- Frequency
- Recurring when applicable
- How to comply
- Evaluate the specific statutory exemption and register/file through DRA when the activity is taxable.
- Official form or portal
- Granite Tax Connect — Meals and Rooms Tax license; current DRA returns.
Applies to: A nonprofit selling meals, rooms, or other transactions within the Meals and Rooms Tax system.
- RSA 78-A:6-c contains narrow nonprofit meal branches and liquor-license interactions.
- Treating all nonprofit food/event sales as exempt can produce unlicensed taxable activity, tax, interest and penalties.
Last verified: 2026-08-09
Official sources: New Hampshire Department of Revenue Administration and 2 more
View official sources (3)
The reviewed official sources establish entity, tax and activity-specific registration systems but do not affirmatively establish one universal statewide general business license for every nonprofit or one universal nonprofit exemption.
- Deadline
- Depends on activity; no universal statewide deadline confirmed.
- Fee
- No universal fee confirmed.
- Filing agency
- Applicable New Hampshire municipality
- Responsible party
- New Hampshire Secretary of State; applicable state/local licensing agency
- Frequency
- Varies by activity
- How to comply
- Screen the organization's actual activities and location for professional, meals, gaming, municipal, or other licenses; do not invent a generic statewide license.
- Official form or portal
- Activity-specific state or local portal as applicable.
Applies to: Ordinary nonprofits conducting activities that may require state or local business/activity licensing.
- Entity registration and tax registration are not themselves a universal general business license.
- An unsupported positive creates a nonexistent filing; an unsupported negative can hide an activity or local license.
Verification in progress. Safe approach: Screen the nonprofit's actual activity and location for specific state/local licenses; do not describe a generic statewide nonprofit business license. Unresolved: A single universal statewide general business-license requirement or nonprofit exemption was not affirmatively established. Why the official evidence is insufficient: Official sources show separate entity, tax and activity-specific systems but no controlling universal license proposition. Needed to resolve: New Hampshire Secretary of State and relevant state/local licensing authority. Risk if this is treated as settled: A false positive creates a nonexistent filing; a false negative hides activity/local licensing.
- Massachusetts local business license not yet confirmed
- Montana local business license required in some cases
Last verified: 2026-08-09
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: New Hampshire Secretary of State, Corporation Division and 1 more
View official sources (2)
Property-tax exemption and local assessor filings
Applies when the organization owns property in New Hampshire. Exemption depends on the ownership and charitable-use conditions in RSA 72:23 and is administered by local assessing officials, so federal section 501(c)(3) status is not sufficient by itself. Under the law in effect through August 30, 2026 the list of exempt real and personal property goes in on Form A-9 on or before April 15, and Form A-12, the charitable organization financial statement, goes in before June 1 where RSA 72:23 requires it. An authorized assessor information request gets a response within 30 days, and a missed filing has an accident, mistake or misfortune relief path. A change enacted for August 31, 2026 moves toward a permanent application, and it stays VERIFICATION IN PROGRESS here because its local mechanics are not yet reconciled. Use the current April 15 procedure until then.
Property-tax exemption depends on the statutory ownership and charitable-use conditions and is administered by local assessing officials.
- Deadline
- Apply and report on the statutory local schedule, including Form A-9 by April 15 under current law.
- Fee
- No statewide filing fee stated; local processes may vary.
- Filing agency
- New Hampshire Board of Tax and Land Appeals
- Responsible party
- Local city/town assessing officials; New Hampshire Board of Tax and Land Appeals
- Frequency
- Annual under current law through August 30, 2026; future law addressed separately
- How to comply
- File the required exemption property list with the municipality and provide supporting use/ownership information.
- Official form or portal
- Form A-9; local assessor process.
Applies to: A qualifying charitable organization owning property for exempt charitable use in a New Hampshire municipality.
- Mixed/nonexempt use and entity-specific facts require assessor analysis.
- Failure to satisfy substantive use or filing conditions can result in taxable assessment.
- Vermont property tax exemption required in some cases
- Maryland property tax exemption required
Last verified: 2026-08-09
Official sources: New Hampshire General Court and 3 more
View official sources (4)
Federal nonprofit/tax status alone does not establish the state/local property exemption; the property must satisfy New Hampshire statutory requirements.
- Deadline
- Whenever claiming or renewing local exemption.
- Fee
- No separate fee.
- Filing agency
- New Hampshire Board of Tax and Land Appeals
- Responsible party
- Local assessing officials; New Hampshire Board of Tax and Land Appeals
- Frequency
- Continuous/annual filing cycle
- How to comply
- Prove the statutory ownership/use conditions to the local assessor rather than relying only on the IRS determination letter.
- Official form or portal
- Form A-9 and supporting local exemption materials.
Applies to: A federally tax-exempt organization seeking local New Hampshire property-tax exemption.
- Federal evidence can still be relevant supporting documentation but is not independently dispositive.
- Relying only on federal status can cause denial or taxation.
Last verified: 2026-08-09
Official sources: New Hampshire General Court and 1 more
View official sources (2)
Under law in effect on August 9, 2026, file the list of exempt real and personal property on or before April 15.
- Deadline
- On or before April 15 each year under current law through August 30, 2026.
- Fee
- No statewide filing fee stated.
- Filing agency
- Local city or town assessing officials
- Responsible party
- Local city/town assessing officials
- Frequency
- Annual under current law
- How to comply
- Submit Form A-9 to the local assessing officials by the statutory date.
- Official form or portal
- Form A-9 — List of Real Estate and Personal Property on Which Exemption is Claimed.
Applies to: An organization claiming a charitable/religious/educational property exemption under the current RSA 72:23-c procedure.
- A separately enacted future-effective change begins August 31, 2026; do not apply it early.
- Late or omitted filing can jeopardize the exemption subject to statutory relief.
Last verified: 2026-08-09
Official sources: New Hampshire General Court and 2 more
View official sources (3)
File the annual financial-condition statement before June 1 with the municipality.
- Deadline
- Before June 1 each year when the statute applies.
- Fee
- No statewide filing fee stated.
- Filing agency
- Local city or town assessing officials
- Responsible party
- Local city/town assessing officials
- Frequency
- Annual
- How to comply
- Submit Form A-12 and the required financial information to the local assessing officials.
- Official form or portal
- Form A-12 — Charitable Organization Financial Statement.
Applies to: A covered charitable organization claiming property exemption and subject to RSA 72:23's financial-condition statement.
- The A-12 population is a covered charitable-organization subset; do not automatically impose it on every exempt property owner.
- Failure to provide the required financial statement can jeopardize the exemption or prompt assessor action.
Last verified: 2026-08-09
Official sources: New Hampshire General Court and 2 more
View official sources (3)
Local assessing officials may request additional information and the claimant must respond within the statutory 30-day period.
- Deadline
- Within 30 days after the authorized request.
- Fee
- No statewide response fee stated.
- Filing agency
- Local city or town assessing officials
- Responsible party
- Local city/town assessing officials
- Frequency
- Event-triggered
- How to comply
- Provide the requested supporting records to the local assessor and retain proof of response.
- Official form or portal
- Local assessor request/response; supporting property and organization records.
Applies to: An exemption claimant receiving an information request under RSA 72:23-c.
- Requests must be within the statutory authority; local form/content can vary.
- Failure to respond can impair the exemption claim and local assessment determination.
Last verified: 2026-08-09
View official source
Current law, effective April 1, 2025, permits local relief for a qualifying late exemption filing through the statutory accident/mistake/misfortune branch before the local tax rate is approved.
- Deadline
- After the missed filing and before the statutory local tax-rate approval cutoff.
- Fee
- No statewide relief filing fee stated.
- Filing agency
- Local city or town assessing officials
- Responsible party
- Local assessing officials
- Frequency
- Event-triggered
- How to comply
- Present the statutory grounds and requested exemption information to the local assessing officials within the available relief window.
- Official form or portal
- Local assessor relief request; A-9/A-12 as applicable.
Applies to: An otherwise qualifying exemption claimant that missed the filing because of accident, mistake, or misfortune within the statutory conditions.
- Relief is conditional and fact-specific; it is not an automatic extension.
- Missing the relief window can leave the property taxable for the year.
Last verified: 2026-08-09
Official sources: New Hampshire General Court and 1 more
View official sources (2)
Enacted 2026 Chapter 240/HB 1756 changes the exemption-application framework, including a permanent approved-application concept and periodic/local review features, but the final text must be reconciled with retained filing language and implementing local/BTLA instructions before production replaces the current annual A-9 workflow.
- Deadline
- Future effective date: August 31, 2026.
- Fee
- No new statewide fee confirmed.
- Filing agency
- New Hampshire Board of Tax and Land Appeals
- Responsible party
- Local assessing officials; New Hampshire Board of Tax and Land Appeals
- Frequency
- Future-effective
- How to comply
- Keep the current April 15 rule active through August 30, 2026; recheck BTLA/local instructions before implementing the post-August-31 workflow.
- Official form or portal
- Future A-9/BTLA/local workflow to be confirmed.
Applies to: Property-exemption claimants and municipalities preparing for the law effective August 31, 2026.
- The enacted law is real and active as evidence; only the post-effective operational reconciliation is unresolved.
- Applying the new regime before its effective date or hard-coding an unresolved interpretation can cause missed filings.
Verification in progress. Safe approach: Use the current April 15 A-9 procedure through August 30, 2026; recheck BTLA/local instructions for the law effective August 31, 2026. Unresolved: Post-August-31-2026 mechanics of the enacted permanent-application property-tax change are not fully reconciled with retained filing language. Why the official evidence is insufficient: The session law is enacted, but current BTLA/local forms still implement the pre-effective annual A-9 model and future operational guidance is incomplete. Needed to resolve: New Hampshire Board of Tax and Land Appeals and local assessing officials. Risk if this is treated as settled: Applying the future rule early or interpreting the retained language incorrectly can cause a missed exemption filing.
Last verified: 2026-08-09
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: New Hampshire General Court and 2 more
View official sources (3)
Employment, payroll, unemployment, workers' compensation, wage and leave
Applies once the organization pays anyone, and these twelve entries turn on different tests. New Hampshire unemployment coverage is not another state’s four-worker nonprofit rule: the ordinary tests are one or more workers in each of 20 different weeks OR at least $1,500 in gross wages in a calendar quarter, subject to church, religious and minister exclusions. Coverage, registration with Employment Security within 30 days, quarterly reporting and the choice between contributions and reimbursement financing are four separate questions, and the reimbursement election carries a three-calendar-year lock. Workers’ compensation generally begins with one or more covered employees and is a Department of Labor system, with covered injuries reported no later than five days after the employer knows. New hires are reported within 20 days, and a contractor becomes reportable above $2,500. Paid family and medical leave is voluntary, and there is no state wage withholding account to open.
New Hampshire's general employer definition reaches an employer that has one or more workers for some portion of a day in each of 20 different weeks in the current or preceding calendar year OR pays at least $1,500 in gross wages in a calendar quarter, subject to nonprofit/religious exclusions.
- Deadline
- When either statutory coverage test is met.
- Fee
- Contribution rate varies unless an eligible nonprofit elects reimbursement financing.
- Filing agency
- New Hampshire Employment Security
- Frequency
- Continuous after coverage begins
- How to comply
- Register with NHES and report/pay under the applicable financing method.
- Official form or portal
- NHES employer registration; WebTax.
Applies to: A nonprofit employer with services that are not excluded from RSA 282-A.
- Do not import a four-worker nonprofit test from another state; religious exclusions are separate.
- Failure to register/report can create assessments, interest, penalties and benefit-charge exposure.
- Massachusetts unemployment insurance required in some cases
- Maine unemployment insurance required
Last verified: 2026-08-09
Official sources: New Hampshire General Court and 2 more
View official sources (3)
RSA 282-A excludes specified religious services/entities from covered employment; the exclusion must be matched to the statutory category.
- Deadline
- Before concluding unemployment coverage applies to the excluded service/entity.
- Fee
- No filing fee merely to apply an exclusion.
- Filing agency
- New Hampshire Employment Security
- Frequency
- Continuous
- How to comply
- Document the statutory exclusion and confirm account treatment with NHES if an employer account already exists.
- Official form or portal
- NHES employer account records.
Applies to: A church, convention or association of churches, certain primarily religious organizations, ministers, or members of religious orders.
- Not every nonprofit with a religious purpose fits every exclusion.
- Overbroad religious-exemption language can omit coverage for employees or services outside the statutory exclusion.
Last verified: 2026-08-09
Official source: New Hampshire General Court — RSA Chapter 282-A — Unemployment Compensation
View official source
Eligible section 501(c)(3) nonprofits may elect reimbursement in lieu of ordinary contributions. Elections/changes are subject to statutory timing and a three-calendar-year commitment before a later change can take effect.
- Deadline
- Make the initial or later financing election within the statutory NHES window; subsequent changes are tied to January 1 and the three-year rule.
- Fee
- Reimbursement equals chargeable benefits under the statutory method; contribution rates vary under the alternative.
- Filing agency
- New Hampshire Employment Security
- Frequency
- Election-driven
- How to comply
- Submit the NHES financing election/change and retain acceptance before budgeting as a reimbursing employer.
- Official form or portal
- NHES nonprofit employer financing election/process.
Applies to: A qualifying nonprofit employer eligible for the RSA 282-A reimbursement option.
- Church/religious exclusions and governmental employer rules are distinct.
- An invalid or untimely election can leave the organization on the prior financing method and create unexpected benefit charges.
Last verified: 2026-08-09
Official sources: New Hampshire General Court and 1 more
View official sources (2)
NHES instructs an employer to register its company within 30 days after providing employment in New Hampshire.
- Deadline
- Within 30 days after providing employment.
- Fee
- No registration fee stated by NHES.
- Filing agency
- New Hampshire Employment Security
- Frequency
- One time; update account as needed
- How to comply
- Register through the NHES employer-registration process and obtain the employer account information needed for quarterly filings.
- Official form or portal
- NHES Register Your Company; WebTax.
Applies to: A nonprofit that becomes an employer under New Hampshire Employment Security rules.
- Registration timing does not override statutory exclusions or financing choices.
- Late registration can delay account setup and contribute to reporting/assessment problems.
Last verified: 2026-08-09
Official sources: New Hampshire Employment Security and 1 more
View official sources (2)
Covered employers file quarterly wage/tax reports, generally due April 30, July 31, October 31, and January 31 for the preceding quarters.
- Deadline
- April 30, July 31, October 31, and January 31 for the preceding calendar quarters.
- Fee
- Contribution or reimbursement amounts vary; no flat quarterly filing fee stated.
- Filing agency
- New Hampshire Employment Security
- Frequency
- Quarterly
- How to comply
- File electronically through WebTax or the currently accepted NHES method.
- Official form or portal
- NHES WebTax; quarterly wage/tax report.
Applies to: A covered nonprofit employer with an NHES account.
- Reimbursing nonprofits still have reporting duties even though financing differs.
- Late or inaccurate reports can create assessments, interest/penalties and benefit-account errors.
Last verified: 2026-08-09
Official sources: New Hampshire Employment Security and 2 more
View official sources (3)
New Hampshire workers' compensation generally applies beginning with one or more covered employees, subject to statutory exclusions, and the employer must secure payment of compensation.
- Deadline
- Before or when the first covered employee begins work; maintain continuously.
- Fee
- Insurance premium varies by payroll/risk; no state filing fee stated for ordinary coverage.
- Filing agency
- New Hampshire Department of Labor
- Frequency
- Continuous
- How to comply
- Purchase qualifying workers' compensation insurance or use another authorized security method if eligible.
- Official form or portal
- Workers' compensation insurance policy; DOL coverage records.
Applies to: A nonprofit employer with one or more employees covered by RSA Chapter 281-A.
- Employee classification and statutory exclusions must be evaluated; volunteer status should not be assumed from a label.
- Failure to secure coverage can produce civil penalties up to the statutory amounts, per-employee daily penalties, and business/restraint consequences.
- Massachusetts workers compensation required
- Rhode Island workers compensation required in some cases
Last verified: 2026-08-09
Official sources: New Hampshire General Court and 1 more
View official sources (2)
The employer must report the covered injury as soon as possible and no later than five days after learning of it.
- Deadline
- As soon as possible, but no later than five days after knowledge of the covered injury.
- Fee
- No filing fee stated.
- Filing agency
- New Hampshire Department of Labor
- Frequency
- Event-triggered
- How to comply
- Submit the required first report/injury report through the current DOL/insurer process.
- Official form or portal
- Workers' Compensation First Report of Injury / current DOL reporting process.
Applies to: A covered employer that learns of an injury required to be reported under RSA 281-A.
- The five-day rule concerns the employer's state report and is separate from immediate emergency/insurer notice obligations.
- Late reporting can trigger statutory penalties and delay claim administration.
Last verified: 2026-08-09
Official source: New Hampshire General Court — RSA Chapter 281-A — Workers' Compensation
View official source
Report a new employee within 20 days of the reportable hiring event. The statute separately addresses an employee rehired after a 60-consecutive-day separation.
- Deadline
- Within 20 days of the reportable hire/rehire event.
- Fee
- No filing fee stated.
- Filing agency
- New Hampshire Employment Security
- Frequency
- Per hire/rehire
- How to comply
- Submit the required new-hire information through the state reporting process.
- Official form or portal
- NH New Hire reporting process/form.
Applies to: A New Hampshire employer hiring or rehiring reportable employees.
- Preserve the 60-day rehire operator; do not treat every short break as a new reportable hire without applying the statute.
- Late reporting can violate the state new-hire law and impair child-support enforcement data matching.
Last verified: 2026-08-09
Official sources: New Hampshire General Court and 1 more
View official sources (2)
For covered contracts for service beyond casual service, report the individual when remuneration is anticipated to exceed $2,500 in the calendar year or actually exceeds $2,500, using the statutory timing and break rules.
- Deadline
- Within 20 days after the statutory reportable contractor event.
- Fee
- No filing fee stated.
- Filing agency
- New Hampshire Employment Security
- Frequency
- Per reportable contractor/event
- How to comply
- Use the New Hire/independent contractor reporting process and retain contract/payment records.
- Official form or portal
- NHES new hire/independent contractor report.
Applies to: A business/nonprofit engaging an individual independent contractor within RSA 282-A's reporting rule.
- The rule applies to individuals and preserves the statutory casual-service and break conditions; $2,500 is an exact threshold.
- Failure to report a covered contractor can violate the reporting law; misclassification creates separate wage/UI/WC risk.
Last verified: 2026-08-09
Official sources: New Hampshire General Court and 1 more
View official sources (2)
New Hampshire's statutory minimum wage equals the federal minimum wage; as of August 9, 2026 that is $7.25 per hour. Covered employees generally receive overtime after 40 hours in a workweek under the state framework and applicable federal law.
- Deadline
- Each pay period/workweek.
- Fee
- No filing fee.
- Filing agency
- New Hampshire Department of Labor
- Responsible party
- New Hampshire Department of Labor; U.S. Department of Labor for federal minimum/overtime interaction
- Frequency
- Continuous
- How to comply
- Set payroll at or above the applicable minimum and calculate overtime for covered employees.
- Official form or portal
- Payroll records.
Applies to: Nonprofit employers with employees covered by RSA 279:21 and not within an exception.
- Tipped employees and statutory exemptions require separate classification; federal rules can be more protective in a specific case.
- Underpayment can produce wage claims, damages and penalties.
Last verified: 2026-08-09
Official sources: New Hampshire General Court and 1 more
View official sources (2)
New Hampshire PFML is a voluntary insurance program; employers are not universally required to purchase PFML coverage merely because they have employees.
- Deadline
- Optional enrollment/election under the program's current windows.
- Fee
- Premium depends on plan/election; no universal employer mandate fee.
- Filing agency
- New Hampshire Paid Family and Medical Leave
- Frequency
- Election/coverage-period driven
- How to comply
- Evaluate voluntary employer coverage and employee options through the state PFML program.
- Official form or portal
- NH PFML program portal/guidance.
Applies to: New Hampshire employers and workers evaluating the Paid Family and Medical Leave insurance program.
- Other federal/state leave or accommodation laws are separate and outside this narrow PFML fact.
- Calling PFML mandatory would invent a statewide employer obligation; ignoring voluntary benefits can miss an available program.
Last verified: 2026-08-09
Official source: New Hampshire Paid Family and Medical Leave — Paid Family and Medical Leave FAQs
View official source
DRA states that New Hampshire does not have an income tax on an individual's reported W-2 wages. Accordingly, there is no general New Hampshire wage-income-tax withholding system comparable to states that tax W-2 wages.
- Deadline
- No general state wage-withholding deadline for W-2 wage income.
- Fee
- No general W-2 wage withholding registration fee.
- Filing agency
- New Hampshire Department of Revenue Administration
- Frequency
- Continuous
- How to comply
- Handle federal payroll withholding and separate New Hampshire employer systems (UI, workers' compensation, new hire, BET as applicable) without inventing a state W-2 income-tax withholding account.
- Official form or portal
- No general New Hampshire W-2 wage-income withholding form.
Applies to: Nonprofit employers paying ordinary W-2 wages in New Hampshire.
- This fact is limited to New Hampshire income tax on W-2 wages and does not eliminate BET wage-base concepts or federal withholding.
- Inventing a state wage-withholding account creates a nonexistent filing; other payroll/employer taxes and reports remain independent.
Last verified: 2026-08-09
View official source
Raffles, bingo, Lucky 7, and games of chance
Applies only when the organization runs the activity, and these are three independent systems that share nothing but the word gaming. An ordinary raffle takes a permit from the municipality where the drawing will be held, unless the statutory exception for an event lasting 12 hours or less applies, and a raffle run with bingo carries its own $10 ticket cap and $1,200 wholesale prize cap. Bingo and Lucky 7 are licensed by the Lottery Commission under RSA Chapter 287-E on their own fee cycles. Games of chance under RSA Chapter 287-D are separate again: eligibility needs a year as a New Hampshire organization, the charitable license is $50 and the application generally goes in 60 days before the first game date, a written operator agreement is required, and the charity keeps at least 35 percent of gross revenues less prizes paid. A local raffle permit is never a Lottery Commission license.
RSA Chapter 287-A generally requires the raffle permit from the local selectmen or mayor of the municipality where the drawing is held.
- Deadline
- Before conducting the raffle/drawing.
- Fee
- Local permit fee, if any, varies; no universal state raffle-permit fee stated in RSA 287-A.
- Filing agency
- Applicable New Hampshire municipality
- Responsible party
- Selectmen or mayor of the applicable New Hampshire municipality
- Frequency
- Per raffle/event as locally administered
- How to comply
- Apply to the proper municipality and follow RSA 287-A raffle conditions.
- Official form or portal
- Local raffle permit.
Applies to: A charitable organization conducting an ordinary raffle that is not within a statutory permit exception.
- The 12-hour event exception and raffles connected with bingo are separate branches.
- Conducting a raffle without a required local permit can violate state/local charitable-gaming law.
Last verified: 2026-08-09
Official source: New Hampshire General Court — RSA Chapter 287-A — Raffles
View official source
RSA 287-A contains an exception from the ordinary local raffle permit when the statutory 12-hour-or-less event conditions are met.
- Deadline
- Before relying on the exception.
- Fee
- No ordinary local permit fee when the statutory exception applies.
- Filing agency
- New Hampshire Lottery Commission
- Responsible party
- Applicable municipality; New Hampshire Lottery Commission for related gaming systems
- Frequency
- Per event
- How to comply
- Document that the event and ticket sales fit the exact statutory exception before proceeding without the ordinary permit.
- Official form or portal
- Event/raffle records; no ordinary permit when exception applies.
Applies to: An otherwise qualifying raffle with tickets sold at an event of 12 hours or less that fits RSA 287-A's exception.
- Other gaming or bingo licensing remains separate even if this particular raffle permit exception applies.
- Assuming every short fundraiser qualifies can result in an unpermitted raffle.
Last verified: 2026-08-09
Official source: New Hampshire General Court — RSA Chapter 287-A — Raffles
View official source
Current RSA 287-A permits the bingo-connected raffle branch subject to a maximum $10 price for a ticket or multiple tickets sold together and a $1,200 maximum wholesale value for the raffle prize.
- Deadline
- During a licensed/authorized bingo event.
- Fee
- No separate ordinary local raffle-permit fee for this statutory bingo-connected branch; bingo fees are separate.
- Filing agency
- New Hampshire Lottery Commission
- Responsible party
- New Hampshire Lottery Commission; applicable local authority for the underlying bingo authorization
- Frequency
- Per bingo event/raffle
- How to comply
- Operate the raffle under the bingo-connected statutory branch and keep pricing/prize records within the current caps.
- Official form or portal
- Bingo license/event records; raffle records.
Applies to: An organization conducting a raffle in connection with bingo under the post-2025 current law.
- Do not merge these limits with ordinary raffles; 2025 amendments are now current law.
- Exceeding the pricing or prize caps can violate the special raffle authorization.
Last verified: 2026-08-09
Official sources: New Hampshire General Court and 2 more
View official sources (3)
A covered bingo organization applies to the Lottery Commission; the current statutory application fee is $25 per game date/day and the application generally must be submitted at least 15 days before the first game date in the month unless waived.
- Deadline
- Generally at least 15 days before the first game date in the month, absent statutory/agency waiver.
- Fee
- $25 per game date/day under the current statute.
- Filing agency
- New Hampshire Lottery Commission
- Frequency
- Per licensed game date/monthly application cycle
- How to comply
- Apply through the current Lottery Commission charitable bingo process and satisfy organization/CTU/federal-status conditions that apply.
- Official form or portal
- Lottery Commission bingo application/license.
Applies to: A qualifying charitable organization conducting bingo under RSA Chapter 287-E.
- Local adoption and eligibility conditions remain separate; raffles and Lucky 7 use distinct rules.
- Unlicensed bingo can trigger gaming enforcement and loss of gaming privileges.
Last verified: 2026-08-09
Official sources: New Hampshire General Court and 1 more
View official sources (2)
Lucky 7 is separately regulated from bingo and raffles and uses its own licensing/operational provisions; the current statutory license fee is $10 per month when the branch applies.
- Deadline
- Before selling Lucky 7 tickets and for each licensed month.
- Fee
- $10 per month under the current statutory branch.
- Filing agency
- New Hampshire Lottery Commission
- Frequency
- Monthly when conducted
- How to comply
- Use the current Lottery Commission Lucky 7 licensing/process and keep required gaming records.
- Official form or portal
- Lottery Commission Lucky 7 application/license.
Applies to: A qualifying charitable organization selling Lucky 7 tickets under Chapter 287-E.
- Eligibility and permitted sales locations/operations must be checked under current Chapter 287-E rules.
- Treating Lucky 7 as merely a raffle or bingo add-on can omit a separate license and operational rules.
Last verified: 2026-08-09
Official sources: New Hampshire General Court and 1 more
View official sources (2)
A qualifying charitable organization generally must satisfy the Chapter 287-D definition, including the one-year New Hampshire organization/registration condition, the specified federal tax-exempt status condition, and CTU registration when required.
- Deadline
- Before applying for or conducting games of chance.
- Fee
- No fee merely to test eligibility; license fee is separate.
- Filing agency
- New Hampshire Department of Justice, Charitable Trusts Unit
- Responsible party
- New Hampshire Lottery Commission; New Hampshire Department of Justice, Charitable Trusts Unit
- Frequency
- One-time eligibility check and continuous maintenance
- How to comply
- Document the organization's New Hampshire tenure/registration, federal exempt status, and CTU posture before filing the gaming application.
- Official form or portal
- Lottery Commission games-of-chance application; CTU registration record; federal determination record.
Applies to: A charitable organization seeking to conduct games of chance under RSA Chapter 287-D.
- The eligibility definition is distinct from ordinary raffle and bingo eligibility.
- An ineligible organization cannot lawfully rely on the charitable games-of-chance license path.
Last verified: 2026-08-09
Official sources: New Hampshire General Court and 2 more
View official sources (3)
The organization generally applies at least 60 days before the first game date in the calendar year, subject to good-cause waiver. The charitable organization's license fee is $50 and the license expires December 31; current law allows up to 10 game dates under the ordinary annual authorization.
- Deadline
- At least 60 days before the first game date in the calendar year, unless waived for good cause.
- Fee
- $50 charitable-organization license fee.
- Filing agency
- New Hampshire Lottery Commission
- Frequency
- Annual/calendar-year license
- How to comply
- Submit the Lottery Commission application with the required supporting eligibility and event information.
- Official form or portal
- Games of Chance charitable organization license application.
Applies to: An eligible charitable organization planning games of chance under Chapter 287-D.
- Municipal prohibition authority and operator agreements can independently change whether/how games occur.
- Operating before licensure or beyond authorized dates can trigger gaming enforcement.
Last verified: 2026-08-09
Official sources: New Hampshire General Court and 1 more
View official sources (2)
Current Chapter 287-D requires the covered written operator/service agreement and Lottery Commission compliance/approval posture; the charity cannot simply delegate the fundraiser informally.
- Deadline
- Before operator-provided games begin.
- Fee
- Operator/provider fees are contract- and rule-governed; no universal charity filing amount substituted.
- Filing agency
- New Hampshire Lottery Commission
- Frequency
- Per agreement/relationship
- How to comply
- Execute and submit/maintain the agreement as required by current Lottery rules and statute.
- Official form or portal
- Lottery Commission operator agreement/process.
Applies to: A licensed charitable organization using a games-of-chance operator or service provider.
- Operator licensing is separate from the charity's own license.
- An unapproved or noncompliant operator arrangement can jeopardize the charitable gaming license and revenue protections.
Last verified: 2026-08-09
Official sources: New Hampshire General Court and 1 more
View official sources (2)
The charity/operator must complete the current monthly financial reporting required by Chapter 287-D within 15 days after a month in which games were conducted; municipalities retain statutory authority affecting whether games of chance may occur locally.
- Deadline
- Within 15 days after the end of a month in which games were conducted; local authorization/prohibition screened before event.
- Fee
- No separate monthly-report fee stated.
- Filing agency
- New Hampshire Lottery Commission
- Responsible party
- New Hampshire Lottery Commission; applicable New Hampshire municipality
- Frequency
- Monthly when games occur
- How to comply
- File the Lottery financial report and confirm the municipality has not prohibited the activity under its Chapter 287-D authority.
- Official form or portal
- Lottery Commission monthly financial report; municipal gaming records.
Applies to: A licensed charitable organization conducting games of chance in a month and the municipality in which games are proposed.
- This local overlay does not convert ordinary raffle permits into games-of-chance licenses.
- Late reporting can affect license compliance; ignoring municipal authority can make an otherwise state-licensed event impermissible locally.
Last verified: 2026-08-09
Official sources: New Hampshire General Court and 1 more
View official sources (2)
Lobbying, campaign finance, and federal campaign boundary
Applies when advocacy becomes compensated lobbying, state electoral activity, or both, and the three systems here answer to different law. Current 2026 lobbying registration comes before covered compensated lobbying and costs $50 per lobbyist for each client or employer, with reports due April 29, July 29 and October 28, 2026 and January 31, 2027. Read the statutory communication and proceeding exclusions before treating advocacy as registrable at all, and keep state funds out of lobbying. A separate enacted version of the lobbying law takes effect January 1, 2027 with electronic filing and a new report calendar, and it is not current law yet. How current RSA Chapter 664 classifies a section 501(c)(3) organization is published as VERIFICATION IN PROGRESS. The federal prohibition on candidate campaign intervention is a third system that no New Hampshire filing satisfies.
Current 2026 law requires registration before covered lobbying. The fee is $50 for each lobbyist for each client or employer, and the registration expires December 31.
- Deadline
- Before covered compensated lobbying begins; registration expires December 31.
- Fee
- $50 per lobbyist per client or employer.
- Filing agency
- New Hampshire Secretary of State
- Frequency
- Annual/calendar-year
- How to comply
- Register through the Secretary of State's current lobbyist process and identify each client/employer relationship.
- Official form or portal
- Lobbyist registration form/online process on SOS Lobbyists page.
Applies to: A person who will engage in compensated lobbying for a client or employer under current 2026 RSA Chapter 15.
- Communications and activities excluded by RSA 15:1 are not converted into lobbying merely because they concern government.
- Unregistered covered lobbying can trigger statutory enforcement and reporting failures.
Last verified: 2026-08-09
Official sources: New Hampshire General Court and 1 more
View official sources (2)
Current RSA 15 excludes specified public testimony, public/on-record proceedings, official-capacity activity, news gathering, mass/public communications, certain written responses to official requests, and other defined communications; adjudicative/procurement activity also has a separate statutory posture.
- Deadline
- Before deciding a communication requires lobbyist registration/reporting.
- Fee
- No fee for an excluded communication.
- Filing agency
- New Hampshire Secretary of State
- Frequency
- Event-triggered
- How to comply
- Classify the actual communication under current RSA 15 before registering or reporting it as lobbying.
- Official form or portal
- Internal advocacy records; SOS lobbying guidance.
Applies to: Nonprofits communicating with government, testifying, responding to requests, publishing public communications, or participating in proceedings.
- The exclusions are specific; general issue advocacy is not automatically excluded simply because the speaker is a nonprofit.
- Overbroad lobbying labels can create unnecessary registrations; overbroad exclusions can hide covered compensated lobbying.
Last verified: 2026-08-09
Official sources: New Hampshire General Court and 1 more
View official sources (2)
The Secretary of State's current calendar gives the 2026 report dates as April 29, July 29, October 28, 2026, and January 31, 2027 for the final period.
- Deadline
- April 29, 2026; July 29, 2026; October 28, 2026; January 31, 2027.
- Fee
- No separate report fee stated beyond registration.
- Filing agency
- New Hampshire Secretary of State
- Frequency
- Four reporting periods for 2026
- How to comply
- File each current report through the Secretary of State's accepted lobbying reporting method.
- Official form or portal
- SOS lobbyist reports/portal.
Applies to: Registered New Hampshire lobbyists/clients subject to current 2026 reporting.
- These are the current 2026 dates; the separate January 1, 2027 law changes future recurring dates and electronic filing.
- Missing a report can create lobbying compliance and enforcement problems.
Last verified: 2026-08-09
Official sources: New Hampshire General Court and 1 more
View official sources (2)
RSA 15:5 restricts use of state funds for lobbying/political activity and requires qualifying nonstate funds used for such purposes to be physically and financially segregated; bookkeeping alone is not sufficient.
- Deadline
- Before and during lobbying or political expenditures involving an organization that receives state funds.
- Fee
- No filing fee; funding/repayment consequences are fact-specific.
- Filing agency
- New Hampshire Secretary of State
- Responsible party
- Applicable New Hampshire funding agency; New Hampshire Secretary of State/Attorney General as applicable
- Frequency
- Continuous
- How to comply
- Establish a genuinely separate nonstate funding/account structure and maintain records demonstrating segregation.
- Official form or portal
- Separate account/fund records; grant/state-funding records.
Applies to: An organization receiving New Hampshire state funds and engaging in lobbying or political activity.
- This state funding restriction is separate from federal grant restrictions and section 501(c)(3) tax rules.
- Misuse or inadequate segregation can violate RSA 15:5 and jeopardize funds/contracts.
Last verified: 2026-08-09
Official source: New Hampshire General Court — RSA Chapter 15 — Lobbyists
View official source
Enacted 2024 Chapter 254/HB 1666 changes the lobbying filing system effective January 1, 2027, including mandatory electronic filing/reporting and recurring report dates January 31, May 31, and September 30.
- Deadline
- Future effective January 1, 2027; future recurring reports January 31, May 31, and September 30 under the enacted version.
- Fee
- Registration/report fees follow the future-effective statute; do not substitute them into 2026 operations.
- Filing agency
- New Hampshire Secretary of State
- Frequency
- Future recurring
- How to comply
- Continue using current 2026 law now; update production to the enacted 2027 electronic/reporting rules on the effective date.
- Official form or portal
- Future SOS electronic lobbying filing system.
Applies to: Lobbyists, clients, and employers preparing for reporting periods beginning after the future effective date.
- Current 2026 registration and report deadlines remain controlling until the future effective date.
- Applying the 2027 calendar in 2026 would create incorrect deadlines; failing to transition in 2027 will leave stale instructions.
Last verified: 2026-08-09
Official sources: New Hampshire General Court and 1 more
View official sources (2)
Current Chapter 664 includes a $1,000 election-cycle political-advocacy-organization threshold, while its definition of 'organization' excludes section 501(c)(3) entities; the current registration form and older official FAQ do not cleanly resolve every 501(c)(3) state-registration path. Do not publish a blanket registration trigger for ordinary public charities without reconciliation.
- Deadline
- Before making state-regulated election/ballot expenditures or communications that could fall within Chapter 664.
- Fee
- Current political-committee registration form states a $50 fee where the registration path applies.
- Filing agency
- New Hampshire Secretary of State, Elections Division
- Frequency
- Event-triggered
- How to comply
- Classify the proposed activity and entity under current Chapter 664 and seek Elections Division confirmation when the section 501(c)(3) exclusion/other committee definitions create ambiguity.
- Official form or portal
- 2026 Political Committee Registration Form; campaign-finance filing system.
Applies to: A section 501(c)(3) nonprofit considering state election, ballot, or political advocacy expenditures under RSA Chapter 664.
- Federal section 501(c)(3) candidate prohibition remains separate and does not by itself answer state ballot/issue reporting.
- An overbroad trigger can invent state registration; an overbroad exemption can miss a state campaign-finance duty.
Verification in progress. Safe approach: Before state electoral/ballot spending, classify the organization/activity under current Chapter 664 and obtain Elections Division confirmation when the section 501(c)(3) definitions matter. Unresolved: The application of current Chapter 664 registration classifications to section 501(c)(3) organizations is not cleanly reconciled. Why the official evidence is insufficient: Current statute uses a $1,000 political-advocacy threshold while an incorporated 'organization' definition excludes section 501(c)(3); the current form does not fully resolve the interaction and an older SOS FAQ used a superseded $5,000 threshold. Needed to resolve: New Hampshire Secretary of State, Elections Division. Risk if this is treated as settled: A blanket trigger can invent state registration; a blanket exemption can omit a real campaign-finance duty.
Last verified: 2026-08-09
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: New Hampshire General Court and 2 more
View official sources (3)
Federal tax law prohibits section 501(c)(3) organizations from participating or intervening in candidate campaigns. This federal rule does not replace New Hampshire lobbying registration or Chapter 664 analysis for other political/ballot activity.
- Deadline
- Continuous; screen before candidate-related activity.
- Fee
- No state fee.
- Filing agency
- Internal Revenue Service
- Frequency
- Continuous
- How to comply
- Apply the federal candidate-campaign restriction independently and then separately analyze New Hampshire lobbying/campaign rules for the contemplated activity.
- Official form or portal
- IRS exempt-organization guidance; internal advocacy policy.
Applies to: An organization recognized under IRC section 501(c)(3).
- Issue advocacy, ballot measures, and lobbying are not all treated identically under federal tax law or New Hampshire law.
- Candidate campaign intervention can jeopardize federal exempt status and trigger federal tax consequences.
Last verified: 2026-08-09
Official sources: Internal Revenue Service and 2 more
View official sources (3)
Dissolution, charitable assets, and account closure
Closing is a sequence, and Form NP-5 is only the first step in it. Dissolution is approved under the statutory voting rule and filed with the Secretary of State. Restricted and charitable assets then have to be protected, with the Attorney General and the probate court keeping their statutory roles. A registered charity files its final Charitable Trusts Unit report and its withdrawal or termination materials separately. Tax, unemployment, workers’ compensation, gaming, lobbying and campaign, and local accounts each close under their own rules afterwards, so a filed dissolution does not close them.
Ordinary voluntary dissolution requires the statutory two-thirds member/voting-stock approval and the statement under penalties of perjury by the treasurer and majority of directors/trustees describing the vote, obligations, and asset-distribution plan. The current SOS forms page lists Form NP-5 with no filing fee.
- Deadline
- After required approval and before treating the corporation as dissolved.
- Fee
- No current SOS filing fee for Form NP-5; electronic handling charge should be checked if filing electronically.
- Filing agency
- New Hampshire Secretary of State, Corporation Division
- Responsible party
- New Hampshire Secretary of State, Corporation Division; internal governance
- Frequency
- One time
- How to comply
- Adopt the dissolution action, prepare the statutory statement, and file NP-5 through the current SOS method.
- Official form or portal
- Form NP-5 — Nonprofit Dissolution.
Applies to: A domestic Chapter 292 nonprofit corporation voluntarily dissolving.
- Church corporations have a distinct unanimous-vote rule; charitable assets and CTU/tax/employer accounts are separate.
- A defective approval or filing can leave the corporation active or improperly wound up.
Last verified: 2026-08-09
Official sources: New Hampshire General Court and 1 more
View official sources (2)
The dissolution plan must honor liabilities and charitable/restricted asset requirements; Chapter 292 and the Attorney General's charitable-trust authority preserve state oversight and court roles for charitable corporations and assets.
- Deadline
- Before transferring or distributing charitable assets and throughout winding up.
- Fee
- Court/legal costs vary; no universal AG fee stated.
- Filing agency
- New Hampshire Department of Justice, Charitable Trusts Unit
- Responsible party
- New Hampshire Department of Justice, Charitable Trusts Unit; New Hampshire Circuit Court, Probate Division; internal governance
- Frequency
- Event-triggered
- How to comply
- Inventory restrictions, satisfy liabilities, obtain any required CTU/court involvement, and distribute remaining assets only under lawful charitable purposes/priority provisions.
- Official form or portal
- Dissolution plan; donor restriction records; CTU/court filings as applicable.
Applies to: A charitable Chapter 292 corporation winding up or distributing charitable assets.
- NP-5 filing alone does not approve every restricted-asset transfer.
- Improper distribution can breach charitable trusts and expose directors/trustees or recipients to remedies.
Last verified: 2026-08-09
Official sources: New Hampshire General Court and 1 more
View official sources (2)
Corporate dissolution or foreign withdrawal does not close the CTU record. Complete the final NHCT-12 and applicable final/withdrawal schedule/process and account for charitable assets.
- Deadline
- As part of termination/withdrawal under current Jus 407 and CTU reporting rules.
- Fee
- $75 periodic-report fee if the final report is a fee-bearing periodic report; no separate universal withdrawal fee confirmed.
- Filing agency
- New Hampshire Department of Justice, Charitable Trusts Unit
- Frequency
- One time at closure
- How to comply
- File the final NHCT-12 and applicable Schedule E/withdrawal materials through CTU and retain confirmation.
- Official form or portal
- Form NHCT-12; applicable final Schedule E/CTU withdrawal process.
Applies to: A charity registered with the CTU that is terminating or withdrawing from New Hampshire.
- Domestic dissolution and foreign CTU withdrawal use different corporate starting points but share the need for final charity accounting.
- Failure to close the CTU record can leave delinquent reports, enforcement exposure, or unresolved charitable assets.
Last verified: 2026-08-09
Official sources: New Hampshire Department of Justice, Charitable Trusts Unit and 2 more
View official sources (3)
Form NP-5 is only the corporate filing. Close or final-file every separate account that actually applies, including DRA tax accounts/certificates, NHES employer account/reporting, workers' compensation coverage, CTU registration, Lottery licenses/reports, lobbying/campaign filings, and local property/business/event accounts.
- Deadline
- At cessation and according to each account's final filing/cancellation rules.
- Fee
- Fees/taxes/premiums vary by account; no single closure fee.
- Filing agency
- New Hampshire Department of Justice, Charitable Trusts Unit
- Responsible party
- New Hampshire Secretary of State; Department of Justice; Department of Revenue Administration; Employment Security; Department of Labor; Lottery Commission; Elections/Lobbying authorities; local governments
- Frequency
- One time with final reports as applicable
- How to comply
- Use each agency's current closure/final-return process and retain confirmations.
- Official form or portal
- NP-5; NHCT final report; DRA dissolution/withdrawal certificates; NHES/WebTax; insurer/DOL; Lottery reports; SOS advocacy filings; local assessor/clerk processes.
Applies to: A nonprofit ceasing operations after or alongside corporate dissolution/withdrawal.
- Only close systems that actually apply; charitable restrictions survive the corporate filing until lawfully resolved.
- Leaving one account open can create future filing, tax, premium, reporting, or enforcement obligations after the corporation itself dissolves.
Last verified: 2026-08-09
Official sources: New Hampshire General Court and 7 more
View official sources (8)
Official Sources
56 official sources back the facts on this page.
| Agency / Authority | Source | Accessed | URL |
|---|---|---|---|
| New Hampshire Secretary of State | 2023 Campaign Finance Frequently Asked Questions | https://www.sos.nh.gov/sites/g/files/ehbemt561/files/inline-documents/sonh/2023-frequently-asked-questions-6-6-2023.pdf | |
| New Hampshire General Court | 2024 Chapter 183 — Property Tax Exemption Relief Amendments | https://gc.nh.gov/bill_status/legacy/bs2016/billText.aspx?id=1468&sy=2024&txtFormat=html | |
| New Hampshire General Court | 2024 Chapter 254 / HB 1666 — Lobbying Electronic Filing Amendments | https://gc.nh.gov/bill_status/legacy/bs2016/billText.aspx?id=1737&sy=2024&txtFormat=html | |
| New Hampshire General Court | 2025 Chapter 185 / HB 645 — Business Filing Integrity Amendments | https://gc.nh.gov/bill_status/legacy/bs2016/billText.aspx?id=859&sy=2025&txtFormat=html | |
| New Hampshire General Court | 2026 HB 1756 Final Text / Chapter 240 — Exempt Property Application Changes | https://gc.nh.gov/bill_Status/pdf.aspx?id=34073&q=billVersion | |
| New Hampshire Secretary of State | 2026 Political Committee Registration Form | https://www.sos.nh.gov/sites/g/files/ehbemt561/files/inline-documents/sonh/2026-registration-form_1.pdf | |
| New Hampshire Lottery Commission | Administrative and Game Rules | https://www.nhlottery.com/About-Us/Administrative-and-Game-Rules | |
| New Hampshire Secretary of State, Corporation Division | Business FAQs | https://www.sos.nh.gov/corporations-0/business-faqs | |
| New Hampshire Department of Revenue Administration | Business Taxes — Taxes at a Glance | https://www.revenue.nh.gov/taxes-glance/business-taxes | |
| New Hampshire Department of Revenue Administration | Certificates / Statements of Withdrawal, Dissolution and Good Standing | https://www.revenue.nh.gov/licenses-certifications/certificate-statements-withdrawal-dissolution-and-good-standing | |
| New Hampshire Department of Justice, Charitable Trusts Unit | Charitable Trusts Unit Frequently Asked Questions | https://www.doj.nh.gov/bureaus/charitable-trusts/frequently-asked-questions | |
| New Hampshire Department of Justice, Charitable Trusts Unit | CTU Forms | https://www.doj.nh.gov/bureaus/charitable-trusts/ctu-forms | |
| New Hampshire Department of Revenue Administration | Current Year Forms and Instructions | https://www.revenue.nh.gov/resource-center/current-year-forms-and-instructions | |
| New Hampshire Employment Security | Employer Claims & Taxes | https://www.nhes.nh.gov/employers/employer-claims-taxes | |
| New Hampshire Secretary of State, Corporation Division | File an Annual Report / Nonprofit Report Instructions | https://www.sos.nh.gov/corporations-0/file-annual-report | |
| New Hampshire Board of Tax and Land Appeals | Form A-12 — Charitable Organization Financial Statement | https://www.btla.nh.gov/sites/g/files/ehbemt601/files/inline-documents/sonh/a-12.pdf | |
| New Hampshire Board of Tax and Land Appeals | Form A-9 — List of Real Estate and Personal Property on Which Exemption is Claimed | https://www.btla.nh.gov/sites/g/files/ehbemt601/files/inline-documents/sonh/a-9.pdf | |
| New Hampshire Department of Justice, Charitable Trusts Unit | Free Trustee Training and Resources | https://www.doj.nh.gov/bureaus/charitable-trusts/free-trustee-training-and-resources | |
| New Hampshire Department of Revenue Administration | Granite Tax Connect | https://gtc.revenue.nh.gov/TAP/_/ | |
| New Hampshire Department of Revenue Administration | Interest & Dividends Tax — W-2 Wage Statement | https://www.revenue.nh.gov/taxes-glance/interest-dividends-tax | |
| New Hampshire Department of Justice, Charitable Trusts Unit | Jus 400 — Charitable Trusts Rules, Adopted Rule | https://mm.nh.gov/files/uploads/doj/remote-docs/jus-400-adopted-rule.pdf | |
| New Hampshire Secretary of State | Lobbyists | https://www.sos.nh.gov/lobbyists | |
| New Hampshire Department of Revenue Administration | Meals and Rooms (Rentals) Tax FAQs | https://www.revenue.nh.gov/resource-center/frequently-asked-questions/meals-rooms-rentals-tax | |
| U.S. Department of Labor, Wage and Hour Division | Minimum Wage | https://www.dol.gov/agencies/whd/minimum-wage | |
| New Hampshire Employment Security | New Hire / Independent Contractor Reporting Guidance | https://mm.nh.gov/files/uploads/nhes/documents/nhes0083.pdf | |
| New Hampshire Secretary of State | NH QuickStart | https://quickstart.sos.nh.gov/online | |
| New Hampshire Employment Security | NHES WebTax | https://www2.nhes.nh.gov/webtax/index.jsp | |
| New Hampshire Secretary of State, Corporation Division | Nonprofit Corporations and Associations — Forms and Fees | https://www.sos.nh.gov/corporations-0/forms-and-fees/nonprofit-corporations-and-associations | |
| New Hampshire Board of Tax and Land Appeals | Other Tax Relief — Charitable Exemption Forms | https://www.btla.nh.gov/jurisdiction/other-tax-relief | |
| New Hampshire Paid Family and Medical Leave | Paid Family and Medical Leave FAQs | https://www.paidfamilymedicalleave.nh.gov/frequently-asked-questions | |
| New Hampshire Employment Security | Register Your Company in NH | https://www.nhes.nh.gov/employers/register-your-company-nh | |
| City of Concord, New Hampshire, Assessing | Religious, Educational & Charitable Exemptions | https://concordnh.gov/1917/Religious-Educational-Charitable-Exempti | |
| New Hampshire Department of Revenue Administration | Resale & Exempt Certificates | https://www.revenue.nh.gov/licenses-certifications/resale-exempt-certificates | |
| Internal Revenue Service | Restriction of Political Campaign Intervention by Section 501(c)(3) Tax-Exempt Organizations | https://www.irs.gov/charities-non-profits/charitable-organizations/restriction-of-political-campaign-intervention-by-section-501c3-tax-exempt-organizations | |
| New Hampshire Department of Revenue Administration | Rev 2400 — Business Enterprise Tax Rules | https://www.gc.nh.gov/rules/state_agencies/rev2400.html | |
| New Hampshire Department of Revenue Administration | Rev 300 — Business Profits Tax Rules | https://www.gc.nh.gov/rules/state_agencies/rev300.html | |
| New Hampshire Department of Justice, Charitable Trusts Unit | Roadmap to Registration | https://www.doj.nh.gov/sites/g/files/ehbemt721/files/inline-documents/sonh/roadmap-to-registration.pdf | |
| New Hampshire General Court | RSA 279:21 — Minimum Wage and Overtime | https://www.gc.nh.gov/rsa/html/XXIII/279/279-21.htm | |
| New Hampshire General Court | RSA 293-A:1.39 — Filing Integrity | https://gc.nh.gov/rsa/html/XXVII/293-A/293-A-139.htm | |
| New Hampshire General Court | RSA 7:19-a — Pecuniary Benefit Transactions | https://www.gc.nh.gov/rsa/html/I/7/7-19-a.htm | |
| New Hampshire General Court | RSA 72:23 — Property Tax Exemptions | https://gc.nh.gov/rsa/html/V/72/72-23.htm | |
| New Hampshire General Court | RSA 72:23-c — Application and Information Requirements | https://www.gc.nh.gov/rsa/html/V/72/72-23-c.htm | |
| New Hampshire General Court | RSA 72:23-l — Federal Status Not Sufficient | https://gc.nh.gov/rsa/html/V/72/72-23-l.htm | |
| New Hampshire General Court | RSA 77-E:1 — Business Enterprise Tax Definitions | https://www.gc.nh.gov/rsa/html/V/77-E/77-E-1.htm | |
| New Hampshire General Court | RSA 78-A:6-c — Meals Tax Exemptions | https://www.gc.nh.gov/rsa/html/V/78-A/78-A-6-c.htm | |
| New Hampshire General Court | RSA Chapter 15 — Lobbyists | https://gc.nh.gov/rsa/html/I/15/15-mrg.htm | |
| New Hampshire General Court | RSA Chapter 281-A — Workers' Compensation | https://www.gc.nh.gov/rsa/html/XXIII/281-A/281-A-mrg.htm | |
| New Hampshire General Court | RSA Chapter 282-A — Unemployment Compensation | https://gc.nh.gov/rsa/html/XXIII/282-A/282-A-mrg.htm | |
| New Hampshire General Court | RSA Chapter 287-A — Raffles | https://gc.nh.gov/rsa/html/XXIV/287-A/287-A-mrg.htm | |
| New Hampshire General Court | RSA Chapter 287-D — Games of Chance | https://www.gc.nh.gov/rsa/html/XXIV/287-D/287-D-mrg.htm | |
| New Hampshire General Court | RSA Chapter 287-E — Bingo and Lucky 7 | https://gc.nh.gov/rsa/html/XXIV/287-E/287-E-mrg.htm | |
| New Hampshire General Court | RSA Chapter 292 — Voluntary Corporations and Associations | https://gc.nh.gov/rsa/html/XXVII/292/292-mrg.htm | |
| New Hampshire General Court | RSA Chapter 5 — Secretary of State Fees and Electronic Handling | https://gc.nh.gov/rsa/html/I/5/5-mrg.htm | |
| New Hampshire General Court | RSA Chapter 664 — Political Expenditures and Contributions | https://gc.nh.gov/rsa/html/LXIII/664/664-mrg.htm | |
| New Hampshire General Court | RSA Chapter 7 — Attorney General; Charitable Trusts Provisions | https://www.gc.nh.gov/rsa/html/I/7/7-mrg.htm | |
| New Hampshire Department of Labor | Workers' Compensation Insurance FAQs | https://www.dol.nh.gov/resource-center/frequently-asked-questions/workers-compensation-insurance-faqs |
Recent New Hampshire Compliance Updates
New Hampshire runs its nonprofit systems on separate clocks, and that is what catches founders out. The state entity is a voluntary corporation under RSA Chapter 292, formed by five or more incorporators, and formation is not finished at the state level because a copy of the Articles of Agreement is then recorded with the town or city clerk for $5. Chapter 292 does not impose the mandatory registered agent almost every other state imposes: RSA 292:5-d makes appointing an agent for service of process voluntary. The ordinary charitable board floor is five voting members. Then come the two clocks. The Secretary of State nonprofit report is filed every five years, due December 31 in years ending in 0 or 5, and the next ordinary reporting year is 2030. The Charitable Trusts Unit report is annual, due four months and fifteen days after fiscal-year close, for $75. Registration with that unit is a charitable-trust system with a six-month charitable-property trigger rather than a register-before-you-solicit rule. There is no general sales and use tax, which is not the same as no New Hampshire taxes. Property tax is local and application based. Raffles, bingo and games of chance are three independent systems. Seven of the guide’s 99 requirements remain VERIFICATION IN PROGRESS and are labeled as such rather than answered by inference.
A New Hampshire nonprofit has two reporting obligations that sound alike and are not. The Secretary of State nonprofit report under RSA 292:25 is filed every five years, due December 31 in years ending in 0 or 5, for $25, and the next ordinary reporting year is 2030. Form NHCT-12 goes to the Department of Justice Charitable Trusts Unit every year, four months and fifteen days after the close of the fiscal year, for $75. They have different agencies, different cycles, different fees and different consequences for missing them: a missed corporate report can cost the charter and take a $50 revival plus arrears to undo, while two successive years of missing required charitable-trust reports is a statutory breach. This article sets both calendars out side by side, adds the two financial thresholds that sit on top of the annual report, and gives a checklist for working out which one is due.
How we help
We put a mission into words, file the registration, claim the grant and benefit programs that open once the determination letter arrives, worth up to $329 a day of Google advertising alone, and get an operating nonprofit found by donors, sponsors and volunteers.
Which of that applies depends on where you are. Tell us, and we will say what is open to you in New Hampshire and in what order.
Either route reaches a person who reads it and answers, usually the same day. There is no charge for working out what fits you. We are not attorneys and not CPAs, and nothing here is legal or tax advice.
Methodology and Legal-Information Disclaimer
This guide is compiled from official state statutes, agency instructions, forms, and government guidance. Some entries are marked Verification in Progress where additional confirmation is underway. This material provides general information and does not replace legal, tax, or accounting advice.
Spotted an outdated fee, deadline, or citation? A dedicated correction-reporting channel for this guide is not live yet — check back soon.