To start a nonprofit in New Hampshire, you file articles of agreement (Form NP-1) with the Secretary of State under RSA Chapter 292, register with the Attorney General’s Charitable Trusts Unit, and apply to the IRS for 501(c)(3) tax-exempt status. The state filing costs $25 and requires at least five incorporators.1New Hampshire General Court. New Hampshire Revised Statutes Section 292:1 – Incorporators; Purposes The federal application is where timing matters most: file within 27 months of formation and your exemption can reach back to day one.
Pick a Name and Line Up Five Incorporators
Two things have to be in place before any paperwork makes sense: a name the state will accept and the people who will sign for it.
Your corporate name must be distinguishable from every other entity registered in New Hampshire, and RSA 292:3 bars names that suggest a purpose different from what your articles actually describe.2New Hampshire General Court. New Hampshire Revised Statutes 292:3 – Name Search the Secretary of State’s QuickStart database at quickstart.sos.nh.gov before you commit. A close match is a reason to pick something more distinctive, not to roll the dice.
New Hampshire requires at least five people of lawful age to form a voluntary corporation.1New Hampshire General Court. New Hampshire Revised Statutes Section 292:1 – Incorporators; Purposes Each incorporator signs the articles of agreement and appears on the public record with a full name and mailing address.
If the nonprofit will be a charitable corporation, the board carries its own rules under RSA 292:6-a. You need at least five voting directors, they can’t all come from one immediate family or be related by blood or marriage, and no employee can serve as board chair.3New Hampshire General Court. New Hampshire Revised Statutes Section 292:6-a – Board of Directors of Charitable Nonprofit Corporations Private foundations, religious organizations, and churches are exempt from these restrictions. The Charitable Trusts Unit can grant waivers in limited situations, but build the board correctly from the start. Directors don’t have to be New Hampshire residents.
File the Articles of Agreement
Formation happens on Form NP-1, available from sos.nh.gov.4New Hampshire Secretary of State. Form NP-1 NH Nonprofit Application Three parts of the form deserve real attention because they affect both state approval and the IRS review that follows.
Purpose Clause
State the purpose clearly enough that the IRS can confirm it fits one of the categories allowed under Section 501(c)(3): charitable, educational, religious, scientific, or similar. “To do good in the community” will not survive federal review. Write it broad enough to cover planned programs but narrow enough to read as an exempt purpose.
Dissolution Clause
Include a clause stating that if the nonprofit dissolves, any remaining assets go to another tax-exempt organization or to a government entity. The IRS requires this language, and RSA 292:2-a adds extra provisions for charitable corporations that are private foundations, including limits on activities and minimum annual distributions.5New Hampshire General Court. New Hampshire Revised Statutes Section 292:2-a – Charitable Corporations; Required Provisions Putting the dissolution language in now saves an amendment later.
Registered Agent
Every New Hampshire corporation must name a registered agent located in the state with a physical street address. A P.O. box is not acceptable.6New Hampshire Secretary of State. Registered Agents A board member, officer, or employee can serve, as long as someone is reachable at that address during business hours. Letting the registered agent lapse can trigger administrative dissolution.
Where and How to File
Submit the signed form with a $25 fee to the Corporation Division, either through the QuickStart portal (credit card) or by mail with a check to 107 N. Main St., Room 204, Concord, NH 03301.4New Hampshire Secretary of State. Form NP-1 NH Nonprofit Application Processing typically runs five to ten business days. The state issues a certificate of incorporation, and the nonprofit can then sign contracts, hold property, and open bank accounts in its own name.
Hold the Organizational Meeting and Adopt Bylaws
Once the certificate arrives, the initial directors meet to adopt bylaws, elect officers, and record minutes. The minutes should reflect the board’s decision to register with the Charitable Trusts Unit and apply for federal exemption.
Bylaws govern how the organization actually operates: how meetings are called, how directors and officers are elected and removed, what the fiscal year is, and how amendments happen. New Hampshire does not require you to file bylaws with the Secretary of State, but you will need to submit them to the Charitable Trusts Unit. Draft them with care, because changing them later takes a formal vote.
Register with the Charitable Trusts Unit
Most New Hampshire nonprofits that hold property or solicit funds for charitable purposes must register with the Attorney General’s Charitable Trusts Unit under RSA 7:19.7New Hampshire General Court. New Hampshire Revised Statutes Section 7:19 – Authority; Register Authorized; Pecuniary Benefit Limited Religious organizations, churches, and their integrated auxiliaries are exempt. Everyone else is required.
File Form NHCT-11 with a $25 non-refundable fee, a copy of your bylaws, and a list of current officers.8Cornell Law School. N.H. Admin. Code Jus 402.04 – Form NHCT-11 Application for Registration Submit online or by mail. Do it promptly after incorporation. The unit monitors whether charitable organizations are registered, and operating without registration can lead to penalties and inquiries into finances.
Apply to the IRS for 501(c)(3) Status
State incorporation does not make an organization tax-exempt. That is a separate federal process, and the clock is already running.
Get an EIN
Apply for an Employer Identification Number through the IRS website. It is free, immediate, and required for banking, hiring, and every federal filing the nonprofit will ever make.
File Form 1023 or 1023-EZ
Section 501(c)(3) recognition comes from filing either Form 1023 or the streamlined Form 1023-EZ through Pay.gov.9Internal Revenue Service. How to Apply for 501(c)(3) Status Form 1023-EZ is open to organizations projecting annual gross receipts of $50,000 or less with total assets under $250,000; the user fee is $275.10Internal Revenue Service. Instructions for Form 1023-EZ (Rev. January 2025) Organizations above those thresholds file the full Form 1023 with a $600 user fee.11Internal Revenue Service. Form 1023 and 1023-EZ: Amount of User Fee
The IRS reads your articles for two things: a purpose clause limited to activities permitted under 501(c)(3), and a dissolution clause directing assets to another exempt organization or government agency.12Internal Revenue Service. Instructions for Form 1023 Missing language means an amendment request before approval. Once approved, the IRS issues a determination letter.
Watch the 27-Month Deadline
File the exemption application within 27 months from the end of the month of formation and the IRS can recognize tax-exempt status retroactive to the formation date. File later and the exemption only takes effect from the actual filing date.13Internal Revenue Service. 14Internal Revenue Service. EO Operational Requirements: Private Foundations and Public Charities Private foundations face stricter operating rules and excise taxes.
Public charity status generally requires receiving more than a third of support from public sources (donations, grants, program revenue) and no more than a third from investment income, measured over five years.15Internal Revenue Service. EO Operational Requirements: Requirements for Publicly Supported Charities Churches, schools, and hospitals qualify automatically. If funding will come mostly from a handful of donors or from investments, plan for the heavier private-foundation compliance load.
New Hampshire Taxes
New Hampshire has no general income tax or sales tax, which simplifies things. The state does impose a Business Profits Tax on entities “organized for gain or profit.” A charitable corporation formed under RSA 292 generally falls outside that definition, but organizations with significant unrelated-business revenue should confirm their position with the Department of Revenue Administration.16NH Department of Revenue Administration. Business Profits Tax
Property tax exemption is handled by the municipality, not the state. File Form A-9 (listing real property) with the town by April 15 and Form A-12 (financial statement) by June 1.17Board of Tax and Land Appeals. Other Tax Relief A denial can be appealed to the Board of Tax and Land Appeals or Superior Court before September 1 after the tax bill arrives. Miss the deadlines and the property is taxable for the year regardless of charitable status.
Stay Compliant Each Year
Formation is the beginning. Ongoing filings at both levels are where exemptions get lost.
State
The Charitable Trusts Unit requires an annual report on Form NHCT-12, due four months and 15 days after fiscal year end. A December 31 year-end means a May 15 deadline. The filing fee is $75.18Office of the New Hampshire Attorney General. Annual Report Instructions Organizations with annual revenue between $500,000 and $2,000,000 must also submit GAAP financial statements; revenue above $2,000,000 requires an audit.19Cornell Law School. N.H. Admin. Code Jus 404.02 – Form NHCT-12 Annual Report Extensions are requested on Form NHCT-14 with the $75 fee, which is owed regardless.
Separately, the Secretary of State requires every RSA 292 nonprofit to file a Nonprofit Report every five years. The most recent cycle required filing by December 31, 2025, with the next report due in 2030.20New Hampshire Department of Justice. Attorney General Formella and Secretary of State Scanlan Provide Guidance – New Hampshire
Federal
Nearly every exempt organization files an annual IRS information return. Which form depends on size, with these thresholds applying to the 2025 tax year and forward:21Internal Revenue Service. Instructions for Form 990 Return of Organization Exempt From Income Tax
- Form 990-N (e-Postcard) for gross receipts of $50,000 or less.
- Form 990-EZ for gross receipts under $200,000 and total assets under $500,000.
- Form 990 for gross receipts of $200,000 or more, or total assets of $500,000 or more.
Late penalties for organizations with gross receipts under $1,208,500 run $20 per day up to the lesser of $12,000 or 5 percent of gross receipts. Larger organizations pay $120 per day up to $60,000.22Internal Revenue Service. Exempt Organizations Annual Reporting Requirements – Filing Procedures: Late Filing of Annual Returns The bigger risk is automatic revocation. Fail to file any required return or e-Postcard for three consecutive years and tax-exempt status is lost automatically.23Internal Revenue Service. Automatic Revocation of Exemption Reinstatement means a new application, another user fee, and often the loss of retroactive coverage. Small organizations sometimes treat the e-Postcard as too trivial to bother with. Three years later the exemption is gone.