New Hampshire Charity Registration and Nonprofit Compliance

New Hampshire expects charitable activity to sit under close oversight from the Attorney General’s Charitable Trusts Unit. Any charitable organization based in New Hampshire or raising funds or operating programs in the state registers with the Charitable Trusts Unit and files annual reports unless a narrow exemption applies, most often for religious organizations.

Churches, ministries, schools, and community nonprofits that treat New Hampshire as a home base or a key donor region need a clear plan for Charitable Trusts Unit filings, property tax exemptions, and event planning in a state with no general sales tax but an active system for charitable gaming and property review.

Donor Solicitation in New Hampshire

Registration expectations

Charitable organizations that raise funds or hold charitable assets in New Hampshire register with the Charitable Trusts Unit on Form NHCT-11 and then file an annual report on Form NHCT-12, either online or by mail. The Attorney General’s guidance explains that this duty reaches both New Hampshire entities and out-of-state organizations that conduct fundraising or other operations in the state, not only those with a physical office.

Annual reports reach the Charitable Trusts Unit within four and a half months after the close of the fiscal year and include a filing fee along with financial information. Smaller charities rely on Form 990 or an internal financial schedule, mid-sized organizations submit GAAP financial statements, and once revenue, gains, and other support reach two million dollars or more, New Hampshire expects audited financial statements with the report. That structure turns financial reporting thresholds into key planning points for boards and finance teams.

Religious organizations at the level of houses of worship and closely integrated congregational bodies do not register or file annual reports with the Charitable Trusts Unit under RSA 7:19, so those groups often focus instead on property tax and charitable gaming questions. Faith based charities and schools that sit beside a church rather than under it follow the general charitable registration framework.

Online giving and digital outreach

Donation pages, recurring gift links, peer fundraising tools, email campaigns, and social media efforts bring New Hampshire residents into contact with national and local charities every day. The Charitable Trusts Unit treats this activity as fundraising in New Hampshire once an organization directs appeals to residents, receives a regular stream of support from New Hampshire addresses, or operates programs in the state while asking for support from the public.

Many boards view the Charitable Trusts Unit directory of registered charities as a public accountability point. Executive directors and development leaders who expect foundations, major donors, and watchdog groups to review that directory often treat registration as a basic step before any meaningful campaign aimed at New Hampshire supporters.

Events and campaigns in New Hampshire

Fundraising dinners, breakfasts, conferences, concerts, golf outings, and regional campaigns in Manchester, Nashua, the Seacoast, and the Lakes Region bring together sponsorships, ticket sales, auction revenue, and direct asks. Those efforts sit inside the charitable trust framework whenever they support a charitable purpose and reach the public, even when a national organization partners with a local host church or civic group.

New Hampshire also operates an extensive charitable gaming system under the Lottery Commission’s Racing and Charitable Gaming Division, with licenses for bingo, raffle activity, games of chance, Lucky 7 pull-tab games, and related events. Charities that rely on casino-style charitable gaming or regular bingo nights add a separate layer of licensing and accounting to their fundraising picture, along with Charitable Trusts Unit registration and reporting.

Tax Topics for New Hampshire Nonprofits

Income tax

New Hampshire imposes a Business Profits Tax and a Business Enterprise Tax rather than a traditional corporate income tax. Charitable organizations that qualify under section 501(c)(3) of the Internal Revenue Code receive relief from New Hampshire business tax on mission related income, and guidance notes that 501(c)(3) entities are exempt unless they engage in unrelated business activity that creates a separate filing duty. Boards still need a coordinated view of federal Form 990 reporting and any New Hampshire business tax exposure once revenue streams extend beyond core programs.

Sales and use tax

New Hampshire has no general state sales or use tax, and the Department of Revenue does not issue resale or blanket exemption certificates for nonprofits. Vendors from other states often request a “New Hampshire sales tax exemption certificate” as a matter of habit; the Department advises organizations to share the state’s own statement that no such tax exists instead of a form certificate.

Separate from sales tax, New Hampshire imposes an 8.5 percent Meals and Rentals Tax on hotel stays, prepared meals, and certain room rentals. Retreats, conferences, camps, and events that involve lodging or catered meals must factor this tax into budgets and pricing even when the sponsor is a tax-exempt charity.

Property tax

Property tax exemption in New Hampshire rests on RSA 72:23 and related provisions, which recognize relief for religious, educational, and charitable organizations when property is owned, used, and occupied by the organization for exempt purposes as of April 1 of the tax year. Religious, educational, and charitable entities file Form A-9 and Form A-12 annually with the municipality, along with a recent financial statement, to maintain exemption or partial exemption.

Local assessors review mixed use sites closely, especially where leased commercial space, investment holdings, or unrelated programs share a parcel with a sanctuary, school, clinic, or community facility. Boards that track each parcel, current exemption status, and filing dates in a single schedule for New Hampshire avoid surprises during property revaluations.

Entity Types with Special Questions in New Hampshire

Churches and religious ministries

New Hampshire’s exemption for religious organizations at the Charitable Trusts Unit level reduces registration and reporting work for congregations that fit the statutory definition of houses of worship and integrated religious bodies. At the same time, those churches still rely on property tax exemptions for sanctuaries, parsonages, and ministry facilities and still navigate charitable gaming requirements for bingo, raffles, and other events tied to fundraising.

Many churches and ministries face special exemption questions in this state once they form separate corporations for schools, camps, counseling centers, or mission agencies. Those related entities generally register with the Charitable Trusts Unit, build their own board structure, and follow the same property tax rules as other charitable organizations.

Faith based and community nonprofits

Faith based charities, rescue missions, campus ministries, and neighborhood organizations in New Hampshire often organize as voluntary corporations and pursue 501(c)(3) status along with registration with the Director of Charitable Trusts. State law highlights conflict of interest expectations and calls for at least five independent directors for many New Hampshire charitable corporations, so governance structure receives significant attention alongside fundraising and property questions.

Hospitals and health organizations

Nonprofit hospitals, health systems, and community clinics in New Hampshire sit under the same Charitable Trusts Unit registration and annual reporting structure as other charities, while also pursuing property tax exemptions under the charitable provisions of RSA 72:23. Separate foundations that hold endowments, run grateful patient campaigns, or manage capital funding streams register and report in their own name so the Attorney General sees each charitable entity’s financial picture.

Educational institutions

Independent schools, colleges, universities, and related foundations rely on New Hampshire property tax exemptions for educational property and often hold 501(c)(3) status along with Charitable Trusts Unit registration. Classroom buildings, libraries, and core academic facilities fit more naturally within the exemption structure than leased commercial space, auxiliary retail operations, or unrelated revenue projects, so many institutions review their campus map and legal entities before filing local forms each year.

Next Steps

New Hampshire ties charitable registration, financial reporting thresholds, property tax filings, and charitable gaming licenses together in ways that shape decisions about donors, events, facilities, and corporate structure. Leadership groups that treat New Hampshire as a distinct compliance project, rather than a simple extension of another state’s rules, place their organizations on stronger ground.

For guidance tailored to your New Hampshire footprint, use the consultation form below and share a brief summary of donors, events, entities, and property connected with this state. A member of the team will follow up to schedule a private consultation with your board, executive staff, or leadership team and recommend practical steps for New Hampshire charitable, tax, and entity questions.