New HampshireDepartment of JusticeOffice of the Attorney General

Charitable Trusts UnitHealth Care Organizations

Health care organizations are among the largest and most important charities operating in New Hampshire. They include 24 nonprofit hospitals, community health centers, behavioral health providers, retirement communities and nursing homes. Because their services are vital to the health of our residents, New Hampshire requires additional reporting requirements for these organizations.

Pending and Recent Health Care Charitable Trust Transactions

Community Health Needs Assessments

At least every five years, each health care charitable organization must assess and report on the health care needs of their community. RSA 7:32-f. Organizations in a community may team up to perform a joint assessment. Copies of the needs assessment should be posted on the organization's website.

Community Benefits Plans

All health care charitable organizations are required to develop annual community benefits plans to ensure the unique health care needs of a community are met. These plans are filed with the Charitable Trusts Unit. RSA 7:32-e. These plans include a report on the nature and amount of spending on specific categories of need. The updated Community Benefits Reporting Guide Portable Document Format Symbol and online community benefits report form were made available in December 2020.

Here are health care community benefit plan reports for the past three fiscal years received by the Charitable Trusts Unit.

Health Care Organization Transactions

Proposed health care organization acquisition transactions require advance notice to the Charitable Trusts Unit under RSA 7:19-b. The Director of Charitable Trusts reviews the notice, conducts a review, and then issues a report either objecting to or not contesting the proposal. Our reports of recent health care organization transactions are available on our Reports page.

Here are additional materials that relate to issues to be addressed in health care acquisition transactions.

Health Care Organization Forms

All Health Care Organization Forms are available on our Forms page.

Health Care Organization Resources

In addition to the materials found in the sections for Directors and Charity Executives, the following materials may be of interest to the boards of directors and executives of health care 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
1 Granite Place South | Concord, NH | 03301
Telephone: 603-271-3591