INITIAL FILING REQUIREMENTS TO BECOME A NEW HAMPSHIRE NONPROFIT

  1. HOW TO INCORPORATE IN NEW HAMPSHIRE STATE:
    1. File Articles of Incorporation (nonprofits that consist of at least 5 members)
    2. Send it to: Secretary of State Corporations Division State House 107 North Main Street Concord, NH 03301-4989
      1. The organization must also submit this filing to the clerk of the town or city in which the business will be located. (Filing Fee: $5)
    3.  The filing fee is $25
    4. For more information, go to the website: sos.nh.gov or call: (603) 271-3246; (603) 271-3244
  2. HOW TO OBTAIN 501(c) (3) TAX-EXEMPT STATUS:
    1. Form 1023 must be submitted to: Internal Revenue Service P.O. Box 12192 Covington, KY 41012-0192
    2. Filing fee is $850 ($275 for 1023-EZ Form, as of July 1st, 2016)
    3. For further information go to: www.irs.gov/charities or call: (800) 829–3676 (Form related questions) (800) 829–1040 (general information)
  3. HOW TO REGISTER WITH THE NEW HAMPSHIRE STATE’S ATTORNEY GENERAL:
    1. File Form NHCT-1, together with:
      1. The Articles of Agreement, Bylaws, a financial statement (or copy of recent bank statement if newly formed), and the organization’s mission statement.
    2. Send them to: N.H. Department of Justice Charitable Trusts Unit 33 Capitol Street Concord, NH 03301
    3. The filing fee is $25
    4. For more information, go to the website: www.doj.nh.gov or call: (603) 271-3591

ANNUAL FILING REQUIREMENTS TO MAINTAIN A NEW HAMPSHIRE NONPROFIT

  1. NEW HAMPSHIRE STATE’S DEPARTMENT OF REVENUE ADMINISTRATION:
    1. File Business Enterprise Tax Form BET (501(c)(3) tax-exempt organizations are exempt from this tax and filing unless they engage in unrelated business activities)
      1. Note that the due date is 2 and a half months after the end of the fiscal year.
    2.  Send it to: NH Department of Revenue Administration PO Box 637 Concord, NH 03302-0637
    3. There is no filing fee
    4. Tax: If the annual estimated tax is higher than $200, quarterly estimated tax payments must be filed (Form NH-1120-ES). Tax is .0075 times the enterprise value tax base.
    5. For more information, go to the website: state.nh.us.revenue or call: (603) 230-5000; (603) 271-2192
  2. NEW HAMPSHIRE STATE’S ATTORNEY GENERAL:
    1. File Form 990, 990-EZ, 990-PF, or Form NHCT-2A
      1. Note that the due date is 4 and a half months after the end of fiscal year
    2.  Send it to: N.H. Department of Justice Charitable Trusts Unit 33 Capitol Street Concord, NH 03301
    3. The filing fee is $75
    4. Audit: Charitable organizations with revenues of $1,000,000 or more must also submit their audited financial statements. Private foundations are exempt from this requirement
    5. Financial Statement: Charitable organizations with revenues between $500,000 and $1,000,000 must also submit a financial statement that complies with GAAP (Generally Accepted Accounting Principles). Private foundations are exempt from this requirement.
    6. Alternative filings: If the organization is not required to file Form 990 or 990-EZ due to asset level, then it must file Form NHCT-2A. Otherwise, the organization should file a copy of the Form 990 or 990-EZ.
    7. For more information, go to the websites: state.nh.us/nhdoj/charitable and http://doj.nh.gov/charitable-trusts/publications.htm or call: (603) 271-3591
  3. INTERNAL REVENUE SERVICE:
    1. File the Annual Return Form 990
      1. Note that the due date is 4 and a half months after the end of fiscal year.
    2.  Send it to: Internal Revenue Service 1160W 12th Street Ogden, UT 842201
    3. There is no filing fee.
    4. For more information, go to the website: irs.gov/charities or call (800) 829-3676 (Form related questions) (800) 829-1040 (general information)
    5. For Public Charities: Please go to the IRS website to determine which of the three forms to file: Form 990, Form 990-EZ, or Form 990-N.
    6. For Private Foundations: You are required to submit the Form 990-PF.
  4. NEW HAMPSHIRE STATE’S SECRETARY OF STATE:
    1. File 5 Year Return Form
      1. Note that return must be filed during the first calendar year ending with a 5 or a 0 after the date of incorporation, and every 5 years thereafter. The form to be filed will be mailed by the Corporation Division to the principle address of the organization.
    2.  Send it to: Secretary of State Corporations Division State House 107 North Main Street Concord, MA 03301-4989
    3. The filing fee is $25
    4. For more information, go to the website: state.nh.us/sos/ or call: (603) 271-3246; (603) 271-3244