Start a nonprofit · New Hampshire
How to Start a Nonprofit in New Hampshire
New Hampshire requires five or more incorporators to sign the articles of agreement, and the state fee is $25 plus $5 to record with the town or city clerk. Charitable nonprofit corporations also register with the Attorney General's Charitable Trusts Unit and need a board of at least five voting members who are not related.
Every fee and rule on this page was checked against the agency's own publication on November 8, 2026. Sources are linked under each item.
At a glance
The New Hampshire requirements in one table.
| Type of entity | A New Hampshire voluntary corporation, formed by recording Articles of Agreement (Form NP-1) with the Secretary of State. Sources: SOS fees, SOS nonprofit guide |
|---|---|
| Incorporators | Five or more people of lawful age sign the articles, each with a post office address (RSA 292:1 and 292:2). Sources: SOS nonprofit guide |
| State filing fee | $25 for Form NP-1, plus $5 to file a copy with the town or city clerk. Electronic filings carry an additional $2 handling charge. Sources: SOS fees, SOS nonprofit guide |
| Federal exemption | Form 1023 ($600) or Form 1023-EZ ($275), filed electronically on Pay.gov. Sources: IRS fee page, IRS e-filing notice |
| Periodic return | Every five years, $25, instead of an annual report (RSA 292:25). Sources: SOS nonprofit guide |
| Charity board | A charitable nonprofit corporation has at least five voting directors who are not related, unless the Director of Charitable Trusts waives it (RSA 292:6-a). Sources: AG Guidebook |
| Charity registration | Charities register with the Charitable Trusts Unit and file annual reports. The Guidebook does not state a registration fee. Sources: AG Guidebook |
The steps
Five steps, in the order they happen.
Gather five or more incorporators.
Five or more people of lawful age must sign the articles of agreement, and each signature appears with the signer's post office address.
Sources: SOS nonprofit guide
Record the articles with the Secretary of State.
Form NP-1 costs $25, and electronic filings add a $2 handling charge. The checks are payable to State of New Hampshire.
Sources: SOS fees, SOS nonprofit guide
File a copy with the town or city clerk.
The corporation then files a copy of the articles with the clerk of the town or city where its mailing address is located, for $5, under RSA 292:5.
Sources: SOS nonprofit guide
Apply to the IRS for 501(c)(3) status.
Forming a corporation does not make it tax-exempt. The federal application is Form 1023, with a $600 user fee, or the shorter Form 1023-EZ, with a $275 user fee, for smaller organizations that pass the eligibility worksheet in the form instructions. Both are filed electronically on Pay.gov, and the IRS returns paper applications. The IRS notes that the amounts can change.
The IRS answers with a determination letter, the written ruling that recognizes the exemption.
Sources: IRS fee page, IRS e-filing notice
Register with the Charitable Trusts Unit.
The Attorney General's Guidebook states that charitable organizations based in New Hampshire, or that fundraise or operate there, register with the Charitable Trusts Unit and file annual reports, whether or not they have 501(c)(3) status. Houses of worship and their integrated auxiliaries are exempt from registering under RSA 7:19. A program of a registered fiscal sponsor with no separate identity need not register separately.
Under RSA 292:6-a, the board of a charitable nonprofit corporation has at least five voting members who are not of the same immediate family or related by blood or marriage. The Director of Charitable Trusts may waive it on application. The Guidebook does not state a registration fee, so contact the Unit at 603-271-3591.
Sources: AG Guidebook
Annual filings
What the charity annual report requires, by revenue.
The annual report is Form NHCT-12, and the attachment depends on revenue.
$500,000 to $2,000,000.
A financial statement prepared under GAAP plus Form 990.
Sources: AG Guidebook
After you form
Staying in good standing.
Two things recur.
File the five-year return.
The corporation files a return with the Secretary of State every five years for $25. The Corporate Division's guide says the first return was due in 2010 and the statute excerpt refers to 1990, so confirm the corporation's own due year with the Corporate Division at (603) 271-3246. Not filing can lead to dissolution.
Sources: SOS nonprofit guide
File the charity annual report.
Annual reports are due within four and a half months after the fiscal year ends.
Sources: AG Guidebook
Common questions
Quick answers.
How much does it cost to start a nonprofit in New Hampshire?
The articles cost $25 plus $5 to the town or city clerk, plus the IRS user fee of $275 for Form 1023-EZ or $600 for Form 1023. That totals $305 or $630 as of the date this page was verified. Electronic filing adds $2.
How many incorporators does a New Hampshire nonprofit need?
Five or more people of lawful age sign the articles of agreement.
Does a New Hampshire nonprofit file an annual report?
The Secretary of State requires a return every five years for $25. A registered charity also files an annual report with the Charitable Trusts Unit.
After the filing
What comes next for a New Hampshire nonprofit.
The state filing is the short part. These are the next four jobs, and the book that handles each.
- Book I
Get the federal application and first-year budget right
The name, bylaws, the IRS application, a founding board and a first-year budget that balances.
- Book X
Start from finished documents
Forty annotated documents, including bylaws, budgets, policies, job descriptions and board papers, as editable Word files.
- Book VII
Build the board on purpose
What a board is for, recruiting for the skills you lack, working with the chair and running meetings that reach decisions.
- Book VIII
Stay in good standing
Charitable solicitation registration, operating in a second state, insurance and annual filings.
The complete set
All ten books and forty documents, $149.
All ten books in PDF and EPUB, plus the forty documents from Book X as editable Word files. The books are not sold separately.
Free when you join the list
Every Document a New Nonprofit Needs
Articles, bylaws, minutes, the exemption application, the policies and the filings: the whole sequence a new organization has to produce, in the order it arrives.
Sources
Where each figure comes from.
- New Hampshire Secretary of State, Nonprofit Corporations and Associations
- New Hampshire Secretary of State, New Hampshire Nonprofit Corporations (Corporate Division guide)
- New Hampshire Attorney General, Guidebook for New Hampshire Charitable Organizations, Fifth Edition (2022)
- IRS, Form 1023 and 1023-EZ: amount of user fee
- IRS, Changes to the exempt organization determinations process
Last verified November 8, 2026. Fees and rules change, so confirm with the agency before you file. This page is general information and not legal or tax advice.