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

charitabletrusts2@doj.nh.gov
(603) 271-3591

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

General Materials about Charities

What's New?

Effective March 2021, New Forms and Electronic Filing

The CTU has updated its forms, all of which may be filed electronically. Links to the forms appear on our All Forms page. The CTU encourages electronic filing, but if you file on paper, use the new paper forms. (e.g., Do not use forms NHCT-1 or NHCT-2A, as these forms have been discontinued).

How to Maintain Your Organization's Tax-Exempt Status

The IRS's Maintaining 501(c)(3) Tax-Exempt Status course discusses what charitable volunteers and employees must do to maintain their organization's tax exempt status and the actions that can result in its revocation. The IRS's Small to Mid-Size 501(c)(3) Organization Workshop provides additional information on the expectations of tax-exempt organizations.

Mandatory 990 E-Filing Now in Effect.

Charities are required to e-file with the IRS their Forms 990, 990-EZ, or 990-PF, or 990-T. The Aspen Institute offers this resource for charities Portable Document Format Symbol.

Pending Health Care Transactions

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 nh.gov 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
charitabletrusts2@doj.nh.gov