How to Start a Nonprofit in New Hampshire
New Hampshire nonprofit formation is more complex than most states, requiring coordination between the Secretary of State and the Attorney General, plus a mandatory two-agency filing system. The state uniquely requires at least 5 incorporators, a minimum 5-member board for charitable nonprofits, and board member non-relation requirements. Ongoing compliance involves multiple agencies and strict deadlines.
Formation Requirements
Step 1: Gather 5 Incorporators
Unique to New Hampshire: You must have at least 5 individuals, each age 18 or older, to serve as incorporators. These must be natural persons (not entities). This is higher than most states' 1-3 incorporator requirements.
Your incorporators will sign your Articles of Agreement, but they don't need to remain involved in the organization's governance after formation.
Step 2: Choose Your Name
Your nonprofit name must be unique and not confusingly similar to other New Hampshire entities. Names cannot suggest purposes outside those allowed by law. Use the NH Secretary of State QuickStart portal to verify availability.
Note: New Hampshire does NOT allow name reservation in advance—your name is checked at filing time.
Step 3: Prepare Your Articles of Agreement
New Hampshire uses Form NP-1 (Articles of Agreement) for nonprofit formation. Your Articles must include:
- Your nonprofit organization name (must be unique and distinguishable)
- Detailed description of organization's purposes (including NAICS code)
- Membership provisions (if applicable)
- Asset distribution upon dissolution clause (required for 501(c)(3))
- Names and post office addresses of each incorporator (minimum 5 individuals, age 18+)
- Names and addresses of initial directors/trustees
- For 501(c)(3) applicants: Charitable purpose clause and asset dissolution provision (mandatory for federal tax exemption eligibility)
Step 4: File with Secretary of State
Submit your Articles of Agreement to:
New Hampshire Secretary of State Corporate Division 25 Capitol Street Concord, NH 03301
- Paper filing fee: $25
- Online filing fee: $28 ($25 + $3 processing)
- Processing time: Approximately 20 business days
Step 5: File with Local Town/City Clerk
This is critical and often overlooked: After Secretary of State approval, you MUST file your Articles with the clerk of the town/city where your organization's mailing address is located. This is a mandatory second filing requirement for legal authority to operate locally.
Step 6: Register with Attorney General
File Form NHCT-11 (Application for Registration with Charitable Trusts Unit) with the New Hampshire Attorney General's Charitable Trusts Unit.
- Fee: $25
- When: File BEFORE you begin soliciting contributions
- Required documentation:
- Copy of Articles of Agreement
- Board member list
- Financial information
- IRS Determination Letter (if you've received 501(c)(3) approval)
Submit to: New Hampshire Attorney General Charitable Trusts Unit 33 Capitol Street Concord, NH 03301
Governance Requirements
Board of Directors
For charitable nonprofits: Minimum 5 voting members required. For non-charitable nonprofits: Minimum 5 directors unless Articles specify lower (but never below 3).
Critical restriction: Board members of charitable nonprofits cannot be related to each other by blood or marriage. This is unique and limits family-controlled nonprofit structures.
Additionally, no employee can serve as board chairperson or presiding officer.
Directors do not need to be New Hampshire residents.
Officers
Standard positions include President, Vice President, Treasurer, and Secretary. Specific officer roles are determined by bylaws.
Bylaws
Bylaws are not filed with the Secretary of State but are required by law. They govern:
- Election and removal of members
- Meeting procedures and timing
- Number of officers and their election/powers
- Committee structure (if applicable)
- Amendment procedures
- Member voting procedures
Registered Agent
Your organization must appoint a registered agent who is a New Hampshire resident or authorized business entity with a physical NH address (no P.O. boxes).
State Tax Exemption
Income Tax
Upon receipt of federal 501(c)(3) determination letter, you are automatically exempt from New Hampshire's Business Profits Tax (corporate income tax). No separate state application required.
Property Tax
Property tax exemption is available for nonprofits that meet ALL four criteria:
- Established and administered for charitable purposes
- Obligation exists to perform stated purpose for PUBLIC benefit (not member benefit)
- Land is owned and occupied by organization, used directly for stated charitable purposes
- Organization's income/profits are used only for stated purposes
Many New Hampshire towns now require Payments in Lieu of Taxes (PILOT) agreements instead of outright exemption—the landscape is becoming more restrictive.
Sales Tax
New Hampshire has no general sales tax (only room and meals tax). Generally, nonprofits are not subject to the rooms and meals tax for exempt activities.
Ongoing Compliance
Annual Report (NHCT-12)
Deadline: 4 months and 15 days after end of fiscal year (April 15 for calendar year organizations)
- Fee: $75
- Agency: New Hampshire Attorney General, Charitable Trusts Unit
- Form: NHCT-12 (Annual Report)
- Contents: Copy of IRS Form 990, 990-EZ, or 990-PF (required if filed with IRS)
- Consequences: Non-filing triggers administrative dissolution
Five-Year Report with Secretary of State
Deadline: December 31 of years ending in 0 or 5 (2025, 2030, 2035, etc.)
- Fee: $25
- Form: Nonprofit Report (specific form number varies)
- Contents: Officers, directors, and governing board names and addresses
- Consequences: Non-filing triggers administrative dissolution and loss of good standing
Note: This is separate from annual reporting to the Attorney General and occurs only every 5 years.
Other Filings
Form NHCT-3 annual filing with Charitable Trusts Unit (separate from NHCT-12; specific deadline and fee NEEDS VERIFICATION).
Key Deadlines
- Formation year: 20 business days to Secretary of State approval, then immediate filing with local town/city clerk
- April 15: Attorney General annual report (NHCT-12)
- December 31 (every 5 years): Five-year report to Secretary of State due
- Ongoing: Annual board meetings (minimum required by law)
Important Considerations
5-Incorporator Requirement
This is uncommon nationwide. Many founders are surprised they need 5 people to sign the incorporation documents. The incorporators don't need to stay involved, but you must identify them at filing time.
Board Member Non-Relation Requirement
For charitable nonprofits, board members cannot be related by blood or marriage. This unusual restriction prevents family-controlled nonprofit structures, even for family-founded organizations. You'll need external board members from the start.
Dual Filing System
You must file with BOTH the Secretary of State AND your local town/city clerk. Missing the local filing can undermine your organization's legal authority in your jurisdiction.
Dual Annual Reporting
You file BOTH with the Attorney General (Form NHCT-12, April 15, $75 fee) AND with the Secretary of State (every 5 years, not annually). The April 15 deadline is strict.
Automatic Dissolution Risk
Missing either the April 15 Attorney General deadline or the December 31 five-year Secretary of State deadline triggers automatic administrative dissolution. These are not forgiving deadlines.
Get Started
New Hampshire's requirements for 5 incorporators, 5-member non-related boards, and dual-agency filing make this a more complex formation than many states. However, the process is manageable with careful planning and professional guidance.
For more information:
- New Hampshire Secretary of State - Nonprofit Corporations
- New Hampshire Attorney General - Charitable Trusts Unit
- Nonprofit Startup Navigator Service
Explore our complete formation guide to compare all 50 states, or use our Nonprofit Startup Navigator service for professional guidance through New Hampshire's multi-agency formation process.