Nonprofit Law Resource Library
State-By-State Initial Compliance - New Hampshire
Initial Filings for New Hampshire Nonprofit Organizations
For a general discussion on starting a nonprofit organization, please refer to our article, Starting a Nonprofit Organization.
To Incorporate in New Hampshire
Nonprofits consisting of 5 or more individuals should submit Articles of Agreement to:
Secretary of State
Corporations Division
State House
107 North Main Street
Concord, NH 03301-4989 Info. Line: (603) 271-3246
Main Line: (603) 271-3244
Web Site: www.sos.nh.gov/
Filing Fee: $25Note: The organization must also submit the Articles of Agreement to the clerk of the town or city in which the business of the nonprofit corporation will be carried out. (Filing Fee: $5) To Obtain 501(c)(3) Tax-Exempt Status
Submit Form 1023, Application for Recognition of Exemption to:
Note new address:
Internal Revenue Service
P.O. Box 12192
Covington, KY 41012-0192 Information: (800) 829-1040
Forms: (800) 829-3676
Web Site: www.irs.gov/charities
Filing Fee: $750 ($300 if revenues less than $10,000/year)Note: User fees will increase for all applications for exemption (Forms 1023, 1024, and 1028) postmarked after January 3, 2010:
$ 400 for organizations whose gross receipts are $10,000 or less annually over a 4-year period
$ 850 for organizations whose gross receipts exceed $10,000 annually over a 4-year period
$ 3,000 for group exemption letters.
For more information on filing fees and for information on the IRS' new web initiative "Cyber Assistant", see the IRS website.To Register with the New Hampshire Attorney General
Submit Form NHCT-1, along with the Articles of Agreement and Bylaws, a financial statement (or copy of recent bank statement if newly formed), and the organization's mission statement to:
N.H. Department of Justice
Charitable Trusts Unit
33 Capitol Street
Concord, NH 03301 Information: (603) 271-3591
Fax: (603) 271-2110
Web Site: doj.nh.gov/
Filing Fee: $25
