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New Hampshire Nonprofits State Tax Overview

- Updated May 09, 2020 - 8.00 AM - Admin, ExpressTaxExempt

Read through this page to explore everything related to the State of New Hampshire’s registration and reinstatement process of charity organizations.

To offer a comprehensive understanding, we have listed the filing methods the New Hampshire state accepts, details of the form to file, how an organization can extend its filing deadline, the penalty imposed, and other links to important resources.

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1. Registrations and Reinstatement of Charity Organizations for New Hampshire

New Hampshire Registration Form NP-1 Instructions

You are required to file the Articles of Agreement of a New Hampshire Nonprofit Corporation with the New Hampshire Secretary of State if you want to start a nonprofit corporation in New Hampshire. The submission of your nonprofit's articles can be done online or through the mail. Your articles of agreement will officially create your New Hampshire nonprofit corporation after you have filed with the state.

Filing Form: Form NP-1

Filing Method: Mail / Online

Filing Fee: $25 state fee + $5 city/town fee = $30 total

Note:

  • This article requires at least five signatures.
  • Submit signed originals to the state.
  • After filing with the Secretary of State, file a copy with the office of the clerk of town or city in which the mailing address of the corporation is located ($5 fee).
Mailing Address

Mail To:

Corporation Division
NH Dept. of State
107 North Main Street, Rm. 204
Concord, NH 03301-4989
Info. Line: (603) 271-3246

Reinstatement of Charity Organizations for New Hampshire

If you want to continue your business in New Hampshire after your New Hampshire corporation was administratively dissolved, you have to apply for reinstatement with the New Hampshire Department of State (DOS). The reinstatement procedures of New Hampshire are different and vary depending upon the time you reinstate.

Standard Reinstatement Processing: 120 days of the dissolution date

  • The user will open a reinstatement package request.
  • The user will re-print the package created at the time of the dissolution if it is within 120 days.

Filing Fee: $135

Late Reinstatement for Corporations: After 120 days of the dissolution

A user will manually create the Approval Letters outside of the system before the hearing, for the entities scheduled to attend the hearing. The application for the Reinstatement of a Dissolved Corporation under RSA 293-A: 1422-a from the Department of State, should be applied by you after the hearing.

Filing Fee: $500

Mailing Address

Mail To:

NH Dept. of State,
Corporation Division,
107 North Main Street,
Concord, NH 03301-4989

2. Nonprofits Annual Reports and Filings for New Hampshire

Anyone who has registered to do business with your company including the corporate officers and registered agents can file your annual report in the state of New Hampshire. It is very important for the companies to file annual reports with the New Hampshire Department of State. You have to provide information related to your business including your corporate structure and your registered agent while filing these documents. The annual reports can be used to report any changes that have happened during the past year, but cannot be used to report the changes in your business such as renaming your business. If you fail to file your annual report within the given time, your organization could be dissolved by the Department of State.

Filing Form: ANNUAL REPORT CERTIFICATE

Filing Method: Online / Mail

Due Date: Due December 31st every five years.

Filing Fee: $75

  • Anyone with authority may file.
  • Original signatures are not required.
Mailing Address

Send forms:

N.H. Department of Justice
Charitable Trusts Unit
33 Capitol Street
Concord, NH 03301
Information: (603) 271-3591

3. New Hampshire Nonprofits Filing Requirements

If the revenue of your charitable organization is between $500,000-$1,000,000 you will be required to submit a financial statement that complies with GAAP (Generally Accepted Accounting Principles). You will also be required to submit your audited financial statement, if the revenue of your charitable organization is $1,000,000 or more. Private foundations are exempt from both these requirements.

In the state of New Hampshire, a business owner who isn't satisfied with the registered agent currently representing his company can change his registered agent.

File the Required Change of Agent Paperwork with the New Hampshire Secretary of State – If a company wants to change its registered agent, they have to file a Statement of Change of Registered Office or Registered Agent form with the New Hampshire Secretary of State’s office. They can also update this change in the annual report.

E-File Form 990-N (e-Postcard), 990-EZ, 990, 990-PF, 1120-POL, 8868
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