New Hampshire Nonprofits Registration, Tax Exemption, and Annual Report Filing Requirements
New Hampshire Nonprofits - A Guide to Registration and Tax Compliance
Understanding the guidelines and requirements set by the relevant state agency is essential for successfully establishing and operating a
nonprofit organization.
Here, you can find how to start and register a nonprofit in New Hampshire, obtain tax-exempt status, understand the annual report filing requirements for nonprofits in the state, and more.
| Requirements |
Registration
|
Annual Filing
|
||
|---|---|---|---|---|
| With the State of New Hampshire | With the NH Attorney General’s Office |
Annual Report | ||
Required Forms |
Form NHCT-11 - Application for Registration |
Form NHCT-12 - Annual Report |
||
Due Date |
Before establishing a Nonprofit entity. |
Before soliciting any contributions within the state. |
4 months and 15 days after the close of the organization’s fiscal year. | |
Filing Fee |
$25 | $25 | $75 | |
Frequently Asked Questions
How to Start a Nonprofit in New Hampshire?
To start a nonprofit in the state of New Hampshire, you must follow these
registration procedures.
Articles of Incorporation Registration:
To register your nonprofit in New Hampshire, you must submit the organization's name and Articles of Incorporation to the New Hampshire Department of Justice.
Typically, this submission must include the following information:
- Name and address of the corporation
- The purpose of the corporation
- Name and address of the incorporator’s
In addition to these details, you must pay the incorporation filing fee of $25.
Charitable Registration:
New Hampshire law mandates that nonprofit corporations must file Form NHCT-11 (Application for Registration) with the state before starting solicitation and pay a registration fee of $25.
How do you obtain tax-exempt status from the State of New Hampshire?
Any nonprofit that has obtained 510(c) tax-exempt status from the IRS through the submission of a 1023 or 1024 form is automatically qualified as tax-exempt under the State of New Hampshire as well. The state doesn’t require these organizations to submit a
separate application.
Note: The organization can attach the IRS determination letter along with their charitable registration form.
What are the annual filing requirements for nonprofits in New Hampshire?
The State of New Hampshire requires nonprofits to submit an Annual Report using Form NHCT-12 with the New Hampshire Attorney General, along with a copy of IRS Form 990, 990-EZ, or 990-PF and a filing fee of $75.
When is the deadline for submitting the annual report Form NHCT-12?
The deadline to file the annual report Form NHCT-12 with New Hampshire’s Attorney General’s Office is 4 months and 15 days after the close of the organization’s fiscal year.
This means the deadline for nonprofits that follow the calendar tax year is April 15.
Are there any penalties for late filing Form NHCT-12?
Yes, failing to file the annual report Form NHCT-12 by the due date will result in the organization's
administrative dissolution.
How do I file an annual report with the state of New Hampshire?
Annual Report Form NHCT-12 can be filed either electronically or on paper with the state of New Hampshire.
- You can file an annual report electronically through the online portal provided by New Hampshire State.
- If not, you can complete the annual report and mail it to the address
shown below:
Attn: Charitable Trusts Unit,
One Granite Place South,
Concord, NH 03301.
Article Sources:
- Articles of Incorporation
- Form NHCT-11 - Application for Registration
- Form NHCT-12 - Annual Report
- Charitable Forms
- Form NHCT-11 Instructions
- Form NHCT-12 Annual Report Instructions