Charitable Trusts

In 1943, New Hampshire became the first state to create an office dedicated to the oversight of charitable trusts and organizations. Today the mission of the Charitable Trusts Unit (CTU) is to protect the public's interest in the organizations and assets committed to charitable purposes in New Hampshire. We do this through effective registration, education and enforcement.

Notice: Questions are arising from text messages being received by newly established charities related to the Beneficial Ownership Information (BOI) requirement by the IRS Department's Financial Crimes Enforcement Network (FinCEN).
- If you are unsure if you need to complete this requirement, it is best to not respond to the text, but rather contact the IRS FinCEN office directly; or, for more information about the BOI reporting requirement, including a list of exempt entities, FAQs and a five-minute video illustrating how to file, visit Beneficial Ownership Information Reporting.
SAFARI USERS: please be sure to use Google Chrome or Microsoft Edge internet browser platforms to file your annual reports. We have found that the Safari platform has caused submission issues for those using it. Thank you.
Attorney General Formella and Secretary of State Scanlan Provide Guidance on New Hampshire Non-Profit Organizations Reporting
Basic Internal Financial Controls for All Nonprofits
Post-Theft Guidance
Non-Profit Reporting Notice
Jus 400 Administrative Rules Updated, effective May 2024