How To Start a Nonprofit in New Hampshire in Eight Steps

Your nonprofit name should be unique and reflect your mission statement. To see if your name is available with the Secretary of State, go to the Business Search Tool and enter the name. If the name is available, you can use it.

You will also want to make sure the name is not being used on the internet as a registered domain name. Search on the internet and see if your name is available. If you want to use it for a website, register it as a domain name.

Finally, check that your name is not registered under trademark. Use the United States Patent and Trademark Office (USPTO)’s online trademark database. If the name is not a registered trademark, you can use it.

According to N.H. Rev. Stat § 292:6-a, a nonprofit corporation must have at least five voting board members who are not related by blood or marriage. Your board of directors makes important decisions, oversees the financials, and governs your nonprofit. When choosing members, you may want to seek out those with knowledge about finance, law, or fundraising or share a passion or experience with your mission.

Your board has a fiduciary duty to act in the best interests of the nonprofit and must sign a conflict of interest policy.

To form a nonprofit in New Hampshire, you must file articles of incorporation, called the Articles of Agreement of a New Hampshire Nonprofit Corporation, with the Corporation Division of the Secretary of State. In the articles, you will set forth the following information:

• Nonprofit’s name

• Purpose of the corporation

• Provisions for establishing membership

• Provision for distributing assets upon dissolution

• Corporation’s principal address

• Amount of capital stock, if any

• Provisions for eliminating or limiting personal liability

You can also file online by creating an NH Quickstart account. The state fee for a nonprofit corporation is $25.

Or you can let our trusted partner LegalZoom handle your nonprofit creation starting at $99 plus filing fees.

A nonprofit must have bylaws and a conflict of interest policy to obtain tax-exempt status from the Internal Revenue Service (IRS).

Bylaws are the playbook for your organization and outline the leadership, structure, operations, and how to handle conflicts. When writing corporate bylaws, you should include:

• The nonprofit’s purpose

• The structure of the board and voting procedures

• The officers’ roles and responsibilities

• How to handle finances

• A conflict of interest policy

• How to change the bylaws, if necessary

• A dissolution clause (how to end operations) if necessary

Your board of directors should hold an initial meeting to adopt the bylaws, elect officers, and handle any administrative tasks of your startup. Your nonprofit should hold regular board meetings no less than once a year. Keep all notes or minutes of these meetings as part of your corporate records.

An EIN is like a social security number for your nonprofit as it identifies your entity. You use the EIN to open a bank account, hire employees, and file taxes. To apply for an EIN online, go to the IRS website to complete a SS-4 form. There is no cost to apply for an EIN.

Once you have your certificate of incorporation and EIN, you can apply to the IRS to get federal tax exemption status. The form you use depends on your nonprofit as defined by the Internal Revenue Code.

• A nonprofit that is a 501(c)(3) (includes charities, religious, and educational groups) must file Form 1023 or Form 1023-EZ. If filing the 1023-EZ, you must use the Pay.gov website.

• A nonprofit that is a 501(c)(4) (social welfare organization) must file Form 1024-A.

• Other types of tax-exempt organizations (like those under 501(a)) must file Form 1024.

The IRS will then send an IRS determination letter. If you receive tax-exempt status from the IRS, you are an exempt organization. Additionally, you do not need to apply to the state of New Hampshire for state tax exemption from corporate income tax. New Hampshire does not have a sales tax. New Hampshire does have a business profits tax; however, tax-exempt organizations do not have to pay it.

Prior to fundraising in New Hampshire, nonprofits must register with the Charitable Trusts Unit (CTU) and the New Hampshire Attorney General’s office. You can create an account and file and pay the fee online.

You can also complete Form NHCT-11, Application For Registration, and mail it to the NH Attorney General’s Office, Attn: Charitable Trusts Unit, One Granite Place South, Concord, NH 03301. There is a $25 fee. Make checks payable to “State of New Hampshire.”