New HampshireDepartment of JusticeOffice of the Attorney General

Welcome to the Charitable Trusts Unit

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.

Resources for…

CTU Forms and Reports…

Contact the CTU
(603) 271-3591

Keep up with What's Happening in the Charitable Sector…

General Materials about Charities

What's New?

Crotched Mountain Foundation

CCrotched Mountain Foundation, which is in the process of winding down some of its staffed residential programs in Greenfield, NH, has filed with the New Hampshire Circuit Court a petition for declaratory judgment Portable Document Format Symbol regarding use of its endowment funds. The Director of Charitable Trusts represents the public interest in the case and is accepting public comments regarding the matter until Thursday, October 1, 2020 at or Director of Charitable Trusts, New Hampshire Department of Justice, 33 Capitol Street, Concord, NH 03301.

COVID-19 and Charities

Resources for New Hampshire Nonprofits dealing with the COVID-19 crisis.

The Charitable Trusts Unit has issued an advisory Portable Document Format Symbol with respect to meetings and filing requirements applicable to charitable organizations, as well as a list of resources for emergency funding Portable Document Format Symbol.

Please see the Fundraising FAQs Portable Document Format Symbol for information about fundraising for COVID-19 relief and Guidance Regarding Endowment Funds Portable Document Format Symbol.

Pending Health Care Transactions

Central NH VNA & Hospice and Concord Regional Visiting Nurse Association

Granite One Health and Dartmouth-Hitchcock Health

The RiverWoods Company, at Exeter, New Hampshire

Note that the deadlines related to these transactions have been suspended pursuant to Governor's Emergency Order #29. Public hearings will take place related to the Granite One Health and Dartmouth-Hitchcock Health transaction within 60 days after the state of emergency is lifted. Notices of hearings of both transactions will be posted on this web page.

New Hampshire Resources...

link to Secretary of State, Corporation Division
Secretary of State - Corporations

link to Department of Revenue Administration, Municipal Bureau
DRA Municipal Services

link to Internal Revenue Service, Exempt Organizations
IRS Exempt Organizations

Portable Document Format Symbol Portable Document Format (.pdf). Visit for a list of free .pdf readers for a variety of operating systems.

Charitable Trusts Unit
New Hampshire Department of Justice
33 Capitol Street | Concord, NH | 03301
Telephone: 603-271-3591