At a Glance

New Hampshire nonprofits must complete three key annual filings: the federal IRS Form 990 (due by the 15th day of the 5th month after fiscal year end), the state NHCT-12 Annual Report with the Attorney General’s Charitable Trusts Unit (due 4 months and 15 days after fiscal year end), and a 5-Year Corporate Report with the Secretary of State (due December 31 in years ending in “0” or “5”). Missing these deadlines can result in penalties, loss of good standing, or even dissolution of your nonprofit corporation.

Introduction

Running a nonprofit in New Hampshire comes with many rewards, but it also means staying on top of various compliance deadlines throughout the year. Whether you’re a seasoned administrator or new to managing your organization’s paperwork, keeping track of all these requirements can feel overwhelming.

From your federal IRS Form 990 to the state-specific NHCT-12 Annual Report, each filing serves a crucial purpose in maintaining your nonprofit’s good standing. Additionally, you’ll need to navigate the 5-Year Corporate Report with the Secretary of State and understand your Business Enterprise Tax obligations.

With the right guidance and preparation, nonprofit compliance becomes manageable. This step-by-step guide breaks down everything you need to know about maintaining your nonprofit corporation through proper annual filings in New Hampshire. We’ll help your organization achieve perfect compliance while avoiding costly penalties and administrative headaches.

Federal Filing: IRS Form 990 Requirements

Filing your federal tax forms correctly is the cornerstone of nonprofit compliance. Every tax-exempt organization in New Hampshire must submit an annual information return to the Internal Revenue Service (IRS), however, the specific requirements vary based on your organization’s size and financial activity.

Which version of Form 990 to file

The IRS requires different versions of Form 990 based on your nonprofit’s financial profile. Your filing obligation depends primarily on your gross receipts and total assets:

• Form 990-N (e-Postcard): For organizations with gross receipts normally ≤ $50,000.
• Form 990-EZ: For organizations with gross receipts < $200,000 and total assets < $500,000.
• Form 990: For organizations with gross receipts ≥ $200,000 or total assets ≥ $500,000.
• Form 990-PF: Required for private foundations regardless of financial status.

Consequently, even the smallest nonprofits must file something. Under the Pension Protection Act of 2006, organizations that previously had no filing requirements now must submit at least the Form 990-N if their gross receipts are normally $50,000 or less.

Deadlines based on fiscal year end

The submission timeline depends on when your fiscal year ends. Generally, Form 990 is due by the 15th day of the 5th month after your organization’s accounting period ends. For instance, if your fiscal year ends December 31, your deadline is May 15 of the following year.

Furthermore, if the due date falls on a Saturday, Sunday, or legal holiday, the deadline shifts to the next business day. Should you need more time, Form 8868 provides an automatic 6-month extension for Forms 990, 990-EZ, and 990-PF. Nevertheless, Form 990-N filers cannot extend their deadline, though there’s no penalty for late submission.

Perhaps most importantly, failing to file any required Form 990 for three consecutive years will result in automatic revocation of your tax-exempt status (see the NH DOJ Roadmap to Registration). This happens on the filing due date of the third consecutively missed year.

How to file electronically

The Taxpayer First Act, enacted July 1, 2019, mandates electronic filing for tax-exempt organizations. Specifically:

• Form 990-N must be completed and filed electronically—no paper form exists.
• Forms 990, 990-EZ, and 990-PF can be filed through an IRS Authorized e-File Provider.
• Organizations can access the Form 990-N Electronic Filing system using Login.gov or ID.me accounts.

Meanwhile, electronic filing offers several advantages, including faster acknowledgment of receipt and reduced processing time. For Form 990-N specifically, the IRS has created a simple internet-based process, eliminating the need for purchased software.

Common mistakes to avoid

When preparing your Form 990, be vigilant about these frequent errors:

First, missing the filing deadline or failing to file altogether represents the most serious mistake. The IRS may assess per‑day late‑filing penalties; amounts depend on your organization’s gross receipts and can be substantial.

Second, incomplete forms often occur when organizations fail to complete Schedule B or other required attachments. Similarly, narrative responses that don’t fully address required information can cause problems.

Third, many nonprofits incorrectly assume their tax-exempt status exempts them from taxes on all income sources, overlooking Unrelated Business Income reporting requirements. Form 990-T may be required if your organization has unrelated business income exceeding $1,000.

Lastly, improper allocation of expenses between program services, management, and fundraising can trigger scrutiny. Accurate classification allows potential donors and grantors to understand how your organization utilizes its funding. Proper documentation supporting these allocations becomes essential during any IRS review.

Proper preparation well before deadlines helps ensure complete, accurate filings that maintain your nonprofit’s good standing with the IRS. We recommend starting your Form 990 preparation at least 60 days before the deadline to allow adequate time for gathering documentation and reviewing accuracy.

State Filing: NHCT-12 Annual Report

Beyond federal requirements, your New Hampshire nonprofit must comply with state-level filing obligations. The NHCT-12 Annual Report is a critical document that helps the Attorney General’s Charitable Trusts Unit monitor your organization’s activities and finances.

Who must file the NHCT-12

All charitable organizations and charitable trusts in New Hampshire must file the NHCT-12 Annual Report, regardless of size. This includes:

• New Hampshire-based charitable organizations
• Out-of-state organizations conducting fundraising or operations in New Hampshire
• Private foundations (with slightly different requirements)
• Charitable trusts established in New Hampshire

Essentially, if your organization is registered with the NH Charitable Trusts Unit, you must submit this annual report to maintain good standing. Certain entities are exempt from registration or reporting under RSA 7:19 (for example, some religious or governmental entities). The deadline falls 4 months and 15 days after your fiscal year end, making this one of the most time-sensitive state filings.

Required attachments and documents

1. Financial Report – one of the following:
   • Schedule A (for organizations not filing IRS Forms)
   • Copy of IRS Form 990, 990-EZ, or 990-PF (Note: 990-N is not acceptable)
   • Probate accounting (for testamentary trusts)
2. Schedule B (Governing Board List) – must list all board members with complete contact information (see the NHCT-12 instructions).
3. Schedule C (Conflict of Interest and Governance Report) – required for NH-based organizations except private foundations (see the NHCT-12 instructions).
4. Financial statements may be required in GAAP or audited form based on revenue thresholds set by the Charitable Trusts Unit (see the NHCT-12 instructions).

Notably, organizations issuing charitable gift annuities must additionally complete Schedule D, while dissolving entities must submit Schedule E (see the NHCT-12 instructions). These specialized schedules ensure proper oversight of complex charitable arrangements and dissolution procedures.

Filing fees and payment methods

The NHCT-12 Annual Report requires a non-refundable filing fee of $75.00 (see the NHCT-12 instructions). This fee must accompany your report unless previously paid with Form NHCT-14 (extension application).

Payment options include:

• Check payable to “State of New Hampshire”
• Online payment through the state’s electronic filing portal

When mailing a paper form, send both the completed NHCT-12 and payment to: NH Attorney General’s Office, Attn: Charitable Trusts Unit, One Granite Place South, Concord, NH 03301.

For organizations with questions about their filing requirements, contact the Charitable Trusts Unit directly at (603) 271-3658 or doj.nh.gov/charitable-trusts.

Extension options and how to apply

Should you need additional time to prepare your NHCT-12, the Director of Charitable Trusts can grant a six-month extension (see the NHCT-12 instructions). To request this extension:

1. Complete Form NHCT-14 “Application for Extension of Time to File Annual Report.”
2. Submit the form along with the $75.00 annual filing fee.
3. File before your original due date (4 months and 15 days after your fiscal year end) (see the NHCT-12 instructions).

Unlike federal filings, filing an IRS Form 8868 does not automatically extend your state filing deadline. You must specifically request the state extension using the NHCT-14 form.

Primarily, organizations should mark their calendars for this important filing, as failure to submit the annual report by the deadline can result in loss of good standing with the Charitable Trusts Unit or other enforcement actions.

5-Year Corporate Report with Secretary of State

Unlike the annual reports required by many state agencies, New Hampshire has a unique requirement for nonprofit organizations. Every five years, your nonprofit must file a special corporate report with the Secretary of State to maintain good standing.

When the 5-year report is due

The 5-Year Corporate Report follows a consistent pattern based on the calendar year. All New Hampshire nonprofit corporations incorporated under RSA 292 must submit this report by December 31 in years ending in “0” or “5” (see the NH DOJ guidance for New Hampshire charities). Therefore, your next filing deadline is December 31, 2025, with subsequent reports due in 2030, 2035, and so on.

This quinquennial (five-year) requirement applies uniformly to all nonprofit organizations registered with the Secretary of State, regardless of size or financial status. This creates a predictable schedule that allows you to plan well in advance for compliance.

How to file online or by mail

• Online filing through NH QuickStart — The Secretary of State (603-271-3244, sos.nh.gov) offers a convenient online portal where you can create an account and file electronically (see NH SOS annual report filing).
• One Click Annual Report — If your organization has no changes to report in business or principal information, you can use this simplified option for faster processing (see NH SOS annual report filing).
• Paper form — You can request a paper form to be mailed to your organization if you prefer traditional filing (see NH SOS annual report filing).

The filing fee for the 5-Year Corporate Report is $25.00. This fee remains consistent regardless of which submission method you choose. When filing online, you can typically pay using major credit cards or electronic bank transfers.

According to Attorney General Formella, it is important for all charities conducting business in New Hampshire to ensure they comply with both the Secretary of State’s and Charitable Trusts Unit’s reporting requirements. This dual compliance ensures transparency, which is the primary way citizens can be confident their charitable donations will be used for the purpose intended (see the NH DOJ guidance for New Hampshire charities).

What happens if you miss the deadline

The Secretary of State does not assess a late fee for nonprofit 5-year reports. Nevertheless, failure to file comes with serious consequences.

Most crucially, your nonprofit may face administrative dissolution or revocation if you fail to submit this report. For domestic and foreign organizations alike, your business may be labeled “Not in Good Standing” and face loss of authority if the report remains unfiled.

To verify your organization’s current status, you can check if your nonprofit is in good standing by visiting the Secretary of State’s website at sos.nh.gov. This allows you to proactively address any compliance issues before they escalate to dissolution. We recommend checking your status quarterly to ensure all filings remain current and your organization maintains its active status.

Business Enterprise Tax (BET) Considerations

The Business Enterprise Tax (BET) represents another potential filing requirement for New Hampshire nonprofits, although many organizations benefit from exemptions. Understanding your obligations regarding this tax helps maintain your organization’s compliance and prevents unexpected penalties.

Who is exempt from BET

Good news for most charitable organizations — qualifying IRC §501(c)(3) organizations are generally exempt from the Business Enterprise Tax under New Hampshire law.

Yet, importantly, this exemption only applies to your standard nonprofit activities. Nonprofits with unrelated business activities may still be subject to BET for those specific operations. Examples of potentially taxable activities include:

• Operating a gift shop unrelated to your charitable purpose
• Rental income from property not used for exempt purposes
• Advertising revenue from publications
• Investment income from debt-financed property

Filing Form BET if applicable

If your organization engages in activities that generate business income, you’ll need to monitor your financial thresholds carefully. Businesses must file Form BET when gross business receipts or enterprise value tax base exceed the thresholds established by the New Hampshire Department of Revenue Administration (603-230-5920, revenue.nh.gov). The BET rate is set by statute for each tax period; consult current DRA guidance for the applicable thresholds and rate.

Some entities must submit a BT‑Summary even when no BET is due; review DRA instructions to confirm whether this applies to your organization. This requirement often catches nonprofits by surprise, so we recommend reviewing your activities annually to determine if any BET obligations exist.

Quarterly payment rules

For organizations subject to BET, estimated tax payments may be required when annual liability exceeds a DRA‑set threshold. These payments are generally made in four installments during the tax year; confirm specific due dates with the DRA for your fiscal year. Quarterly payments help avoid large lump-sum payments and potential penalties for underpayment.

Where to send the form

1. File online using Granite Tax Connect at gtc.revenue.nh.gov/TAP/_/ (see the DRA BET instructions).
2. Mail completed forms to NH DRA, PO Box 637, Concord, NH 03302-0637 (see the DRA BET instructions).

For questions about your filing obligations, contact the Department of Revenue Administration’s Taxpayer Services at (603) 230-5920 (see the DRA BET instructions).

Maintaining Good Standing and Avoiding Penalties

Staying on top of compliance requirements becomes far easier than dealing with the aftermath of missed filings. Keeping your nonprofit in good standing requires vigilance across multiple reporting obligations.

Consequences of non-compliance

Failure to file annual reports in a timely manner directly impacts your organization’s status. Charities that are six or more months late in filing are automatically placed in “not in good standing” status (see the NH DOJ Roadmap to Registration). This designation appears publicly on the Charitable Trusts Unit’s registry.

Beyond reputation damage, noncompliance carries tangible penalties:

• Administrative dissolution of your corporation
• Potential civil or administrative penalties under state law
• Loss of ability to conduct business legally in New Hampshire (see the New Hampshire SOS Business FAQs)
• Automatic revocation of federal tax-exempt status after three consecutive missed Form 990 filings
• Potential personal liability for board members in cases of gross negligence
• Inability to receive grants from foundations that require current compliance verification

How to reinstate a lapsed nonprofit

The reinstatement process varies based on how much time has elapsed:

For state reinstatement, you must submit all missing annual reports plus applicable fees. If your entity has been dissolved for an extended period, additional steps may be required by the Secretary of State.

Concerning federal tax-exempt status, you’ll need to file Form 1023/1024 plus appropriate user fees within 15 months of revocation to seek retroactive reinstatement (see the IRS reinstatement guidance). This process can be time-consuming and expensive, making prevention far more cost-effective than cure.

Tips to stay organized year-round

1. Creating a master compliance calendar marking deadlines for all three major reporting entities
2. Designating a responsible board member for each filing requirement
3. Maintaining complete financial records throughout the year
4. Setting internal deadlines earlier than actual due dates
5. Working with experienced compliance specialists who can track multiple filing requirements and coordinate all necessary renewals
6. Implementing quarterly compliance reviews to catch issues early
7. Maintaining digital copies of all filed documents and correspondence
8. Training backup personnel to handle filings in case of staff turnover

For organizations managing complex multi-state obligations, we provide professional assistance to ensure that both annual reports and charitable solicitation registrations are maintained consistently across all jurisdictions. Our compliance tracking systems help monitor varying renewal dates, reporting schedules, and jurisdiction-specific rules that can overwhelm nonprofit staff.

Conclusion

Navigating the annual filing requirements for New Hampshire nonprofits certainly requires attention to detail and proper planning. Throughout this guide, we’ve covered the essential filings your organization must complete to maintain compliance at both federal and state levels.

First and foremost, your IRS Form 990 serves as the cornerstone of nonprofit compliance, with different versions required based on your organization’s size and financial activity. Additionally, the state-specific NHCT-12 Annual Report must be submitted to the Attorney General’s Charitable Trusts Unit along with appropriate attachments and fees.

Unlike many states, New Hampshire requires a unique 5-Year Corporate Report rather than annual filings with the Secretary of State. Therefore, you must mark your calendar for these important deadlines that occur in years ending in “0” or “5” to avoid administrative dissolution.

The Business Enterprise Tax considerations also deserve your attention, though most 501(c)(3) organizations remain exempt unless engaging in unrelated business activities. Nevertheless, you still need to file the appropriate forms to confirm your exempt status when applicable.

Undoubtedly, the consequences of non-compliance can be severe, including loss of good standing, potential penalties, and even revocation of your tax-exempt status. Rather than facing these challenges, implementing a structured compliance system will help your organization stay on track.

The key to success lies in creating a comprehensive compliance calendar, designating responsible board members, and maintaining thorough financial records throughout the year. For organizations operating across multiple states or managing complex filing schedules, we provide the expertise needed to maintain good standing in all jurisdictions through our annual filing management and charitable registration renewal services. Consequently, you’ll find these annual requirements become a manageable part of your nonprofit operations rather than overwhelming obstacles.

Remember, these filing requirements exist to ensure transparency and accountability for all charitable organizations operating in New Hampshire. Your diligence in meeting these obligations not only keeps your nonprofit in good standing but also maintains the trust of donors, grantors, and the communities you serve. We help nonprofits prepare and submit all required state filings, ensuring organizations remain in good standing with state agencies and can focus on their mission-critical work.

Frequently Asked Questions