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Where can I find forms and information regarding your Unit?
Why do I need to register with the Charitable Trusts Unit?
- RSA 7:19, et seq., of the New Hampshire Revised Statutes Annotated require all New Hampshire charities, and any out-of-state charities planning to solicit donations from New Hampshire citizens, to register with and report to the Attorney General.
What is a “charity”? Is my organization required to register?
- Has your organization applied to the IRS as a 501(c)(3) organization, and/or have you received your Letter of Determination from the IRS confirming your 501(c)(3) status?
- Are you formed for the following purposes: benevolent, philanthropic, patriotic, educational, humane, scientific, public health, environmental conservation, civic?
- Is your organization formed for other charitable purpose or includes any person who in any manner employs a charitable appeal as the basis of any solicitation or an appeal that suggests that there is a charitable purpose to any solicitation?
- Is the primary purpose/activity of your organization charitable in nature?
If the answer to any of these questions is Yes, you are required to register with the NH Attorney General (NH RSA 7:21).
How do I register with the Charitable Trusts Unit?
- Complete an Application for Registration (NHCT-1), attaching all required documents (governing documents, list of members of the board of directors, financial information, IRS Letter of Determination), and file with the Attorney General together with a $25 filing fee
- An application can be obtained by calling the Unit at 271-3591 and asking that it be mailed, or the form may be printed from our web page http://www.doj.nh.gov/publications/charitable_forms.html.
Who do I call if I have questions regarding the registration process?
- Investigative Paralegal Christine Gauntt, processes all applications. You can reach her at 271-3591 or via e-mail at christine.gauntt@doj.nh.gov. If she is not available you can ask to be re-directed to another member of the Charitable Trusts Unit.
What else is required of my organization?
- Once you are registered, you will receive a Certificate of Registration signed by our Assistant Director of Charitable Trusts, together with a cover letter stating when your first annual financial report is due to be filed as required by RSA 7:28. Forms are available from the Unit and from our web site (web address above), and will be mailed to the organization every year as a reminder.
Additional Filings
- If your organization is a healthcare charitable trust it is required to file a community benefits report on an annual basis under the provisions of RSA 7:32-e.
- If your organization receives annual gross income of $500,000 or more you may be subject to the filing of an additional financial report or audit under the provisions of RSA 7:28 III-a, b, and c.
I know I must contact other governmental agencies. What other agencies, and in what order, should I contact?
- Secretary of State for the State of New Hampshire, 271-3244, www.sos.nh.gov/corporate, to file your articles of incorporation.
- Town Clerk of the town in which charity is located to file articles, or if charity is not incorporated, file your bylaws or other association document.
- Internal Revenue Service, the 800 number in your telephone book or www.irs.gov/charities, to file your Form 1023 for tax-exempt status.
- Attorney General, Charitable Trusts Unit, to file your application for registration. NOTE: You can file your application with the CTU at the same time or prior to filing with the IRS. Doing so can allow you to fundraise for your charitable purpose quicker.
Have you published any handouts that would help me in getting my organization started?
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