New Hampshire Library Trustees Association
Contact the New Hampshire Library Trustees Association

Filing your nonprofit report with the NH Secretary of State

2020 was a renewal year of non-profit charters required by the NH Secretary of State. This renewal is done every 5 years. The next renewal is due December 31, 2025.
 
Search for your organization on QuickStart. More information about filing online—including the "one click" option for organizations with no changes to report—or requesting a paper form can be found on the NH Secretary of State's website.

NH STATUTORY REQUIREMENTS FOR NONPROFIT ORGANIZATIONS

  • Registration with Director of Charitable Trusts – RSA 7:19 through 7:32-l
  • Annual report filed with Director of Charitable Trusts – RSA 7:28
  • Voluntary corporation articles of agreement recorded with Secretary of State – RSA 292:1 – 5
  • Renewal of charter of voluntary corporation every fifth year (2015, 2020, etc.) – RSA 292:25
  • Required minimum of five independent directors – RSA 292:6-a
  • Conflict of interest requirements – RSA 7:19-a
  • Investment and spending policy for endowments - Uniform Prudent Management of Institutional Funds Act – RSA 292-B
  • Community health needs assessments and community benefits plans required for health care organizations – RSA 7:32-c – 32-l
  • Professional fundraisers, fundraising counsel, and charitable sales promotions – RSA 7:28-b, 7:28-c, and 7:28-d
  • Raffles, charitable gaming, bingo and lucky 7 – RSA 287-A, 287-D and 287-E
  • Charitable gift annuities – RSA 403-E

HOW TO KEEP YOUR 501(c)(3) STATUS

"Most Friends of the Library groups do not make enough money to meet the filing requirements of the form 990 or 990EZ with the Internal Revenue Service, BUT they still have to file the 990-N on an annual basis or the IRS will revoke their tax-exempt status. If a Friends group has lost its 501(c)(3) status for failure to file the 990-N, it will have to start all over again and reapply for tax-exempt status.”

— Terry Knowles, former Assistant Director, Charitable Trusts Unit, Ofc of the Attorney General, NH DOJ

Information on the IRS Website:
https://www.irs.gov/Charities-&-Non-Profits
https://www.irs.gov/pub/irs-pdf/p4839.pdf

Stay Exempt
Interactive web-based workshops and mini-courses for exempt organizations at: https://www.stayexempt.irs.gov/

Friends may also be able to get help with their IRS filing questions from the Taxpayer Advocates Office in NH. 
https://www.irs.gov/Advocate/Local-Taxpayer-Advocate/Contact-Your-Local-Taxpayer-Advocate#NewHampshire