New Hampshire Charitable Trust Registration and NHCT-12
New Hampshire at a glance
- Registration
- Required, unless an exemption applies. Attorney General, Charitable Trusts Unit handles it. Source
- Filing
- Form NHCT-12 Annual Report. Source
- Renewal
- Your renewal is due the 15th day of the 5th month after your fiscal year end. Source
- Renewal fee
- $75. Source
- Extension
- An extension is available. Source
- Exemptions
- 2 listed, each quoted. Source
Every deadline, fee and exemption quotes its source and links to it.
Overview
- Regulatory Agency
- Attorney General, Charitable Trusts Unit
- Registration Required
- Yes
Track your New Hampshire deadlines automatically
Your New Hampshire renewal is due the 15th day of the 5th month after your fiscal year end. CharityFile emails reminders before that date. Reminders need a paid plan or a live trial. Initial registration is due within 6 months after any part of the income or principal is authorized or required to be expended for a charitable purpose.
Track My New Hampshire Filings →Fee Schedule
| Applies to | Fee |
|---|---|
| All organizations | $75 |
Source: gc.nh.gov · verified May 11, 2026 (5 mo ago) · send source
“Any periodic written report required by RSA 7:28, II to be filed with the attorney general shall be accompanied by a filing fee of $75.”
Annual filing
Your renewal is due the 15th day of the 5th month after your fiscal year end
An extension is available. The agency's page says how to request it.
Source: gc.nh.gov · verified September 24, 2026 (22 days ago) · send source
“not later than 4 months and 15 days following the close of the first calendar or fiscal year”
Required Documents
Form NHCT-12 Annual Report. Forms and instructions: Agency page
- Articles of Agreement/Incorporation
For the initial registration
Source: gencourt.state.nh.us · verified September 16, 2026 (1 mo ago) · send source
“For charitable trusts that are corporations, copies of the articles of agreement or articles of incorporation and bylaws with any amendments, including the organization’s dissolution provision;”
- Board List
For the initial registration
Source: doj.nh.gov · verified September 15, 2026 (1 mo ago) · send source
“Complete an Application for Registration (Form NHCT-11), attaching all required documents (governing documents, list of members of the board of directors, financial information, IRS Letter of Determination), and submit to the Charitable Trusts Unit together with a $25 filing fee.”
- Bylaws
For the initial registration
Source: gencourt.state.nh.us · verified September 16, 2026 (1 mo ago) · send source
“For charitable trusts that are corporations, copies of the articles of agreement or articles of incorporation and bylaws with any amendments, including the organization’s dissolution provision;”
- Form NHCT-11
For the initial registration
Source: doj.nh.gov · verified September 15, 2026 (1 mo ago) · send source
“Complete an Application for Registration (Form NHCT-11), attaching all required documents (governing documents, list of members of the board of directors, financial information, IRS Letter of Determination), and submit to the Charitable Trusts Unit together with a $25 filing fee.”
- Form NHCT-12
For the renewal
Source: mm.nh.gov · verified September 15, 2026 (1 mo ago) · send source
“All charitable organizations and charitable trusts (including private foundations) are required to file and submit Forms NHCT-12 to the Charitable Trusts Unit within 4 months and 15 days after the close of the organization’s fiscal year, unless extended for six (6) months by the Director of Charitable Trusts.”
- IRS Determination Letter
For the initial registration
Source: gencourt.state.nh.us · verified September 15, 2026 (1 mo ago) · send source
“The determination letter from the Internal Revenue Service that the charitable trust is exempt from taxation, if the Internal Revenue Service issued a determination letter;”
- IRS Form 990
For the renewal
Source: mm.nh.gov · verified September 15, 2026 (1 mo ago) · send source
“IRS Form 990, 990-EZ, or 990-PF: Organizations required to file a Form 990, 990-EZ, or 990-PF, must submit a copy with NHCT-12 (Annual Report).”
- Audited Financial Statement
For the renewal
When: Higher revenue threshold met per NHCT-12 instructions
Source: mm.nh.gov · verified September 15, 2026 (1 mo ago) · send source
“Organizations (other than private foundations) with revenues greater than $2,000,000 must include with their annual report an audited financial statement in addition to their completed Form 990.”
- GAAP Financial Statements
For the renewal
When: Revenue threshold met per NHCT-12 instructions
Source: mm.nh.gov · verified September 15, 2026 (1 mo ago) · send source
“Organizations (other than private foundations) with revenues of over $500,000 must submit to the Charitable Trusts Unit the organization’s GAAP financial statement as well as a copy of the organization’s Form 990.”
Exemptions
- Governmental
Source: gc.nh.gov · verified May 11, 2026 (5 mo ago) · send source
“the United States; any state, territory or possession of the United States; the District of Columbia; the Commonwealth of Puerto Rico or to any of their agencies or governmental subdivisions”
- Religious
Source: gc.nh.gov · verified May 11, 2026 (5 mo ago) · send source
“this subdivision does not apply to the United States; any state, territory or possession of the United States; the District of Columbia; the Commonwealth of Puerto Rico or to any of their agencies or governmental subdivisions or to any religious organization which holds property for charitable or religious purposes or their integrated auxiliaries or to conventions or associations of churches.”
Enforcement in New Hampshire
Penalties
Any person who violates the terms of an injunction or other order entered under this section shall, in addition to all other penalties, pay to the state a civil penalty of not more than $10,000 for each violation which may be recovered in a civil action brought by the attorney general.
Source: N.H. RSA 7:28-f, RSA 7:32-b · verified September 23, 2026 (23 days ago) · send source
“Any person who violates the terms of an injunction or other order entered under this section shall, in addition to all other penalties, pay to the state a civil penalty of not more than $10,000 for each violation which may be recovered in a civil action brought by the attorney general.”
Criminal grade
Any person who knowingly violates any provision of RSA 7:19-7:32-a shall be guilty of a misdemeanor if a natural person and guilty of a felony if any other person.
Source: N.H. RSA 7:32-b · verified September 24, 2026 (22 days ago) · send source
“Any person who knowingly violates any provision of RSA 7:19-7:32-a shall be guilty of a misdemeanor if a natural person and guilty of a felony if any other person.”
Frequently Asked Questions
Does New Hampshire require charitable solicitation registration?
Yes. New Hampshire requires charitable organizations, as its statute defines them, to register. The Attorney General, Charitable Trusts Unit handles registration.
Source: gc.nh.gov · verified September 24, 2026 (22 days ago) · send source
“Every trustee subject to this chapter who has received property for charitable purposes shall file with the attorney general, within 6 months after any part of the income or principal is authorized or required to be expended for a charitable purpose, a copy of the instrument providing for the title, powers or duties of the trustee.”
How much does New Hampshire charitable registration cost?
The initial registration fee is $25. The annual filing fee in New Hampshire is $75.
Source: gc.nh.gov · verified May 11, 2026 (5 mo ago) · send source
“Any instrument required by RSA 7:28, I to be filed with the attorney general shall be accompanied by a filing fee of $25.”
When is the New Hampshire charitable registration filing deadline?
In New Hampshire, your renewal is due the 15th day of the 5th month after your fiscal year end. Initial registration is due within 6 months after any part of the income or principal is authorized or required to be expended for a charitable purpose. An extension is available. The agency's page says how to request it. https://www.doj.nh.gov/bureaus/charitable-trusts
What documents are required for New Hampshire charitable registration renewal?
The primary form is Form NHCT-12 Annual Report. Forms and instructions: https://www.doj.nh.gov/bureaus/charitable-trusts
Are there any exemptions from New Hampshire charitable registration?
Yes. This guide cites these New Hampshire exemptions:
- Governmental
- Religious
- Whether an exemption applies depends on your facts. Read the quoted source above.
Where do I file New Hampshire charitable registration?
Filings go to the Attorney General, Charitable Trusts Unit; the agency page names the current method.
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