New Hampshire charity registration close-out

New Hampshire’s rules recognize several different outcomes: a New Hampshire nonprofit dissolves, an association ceases, a charity merges, an express trust terminates, a non-tax-exempt nonprofit stops charitable activity, or a foreign nonprofit withdraws from New Hampshire. Start with the governing-board action and legal form. Record the legal name, Charitable Trusts Unit number, Secretary of State number if any, fiscal year end, final New Hampshire charitable-activity date, formation state, federal status, open campaigns, and asset location.

Review the Charitable Trusts Unit directory and every NHCT-12 acceptance, extension, deficiency, penalty, and fundraiser or sales-promotion contract. A directory status is useful but the rules caution that a good-standing listing is not proof of compliance with every law. Resolve missing reports or obtain written instructions before assuming that a final form will erase older obligations.

Jus 407.01 directs a charitable trust seeking withdrawal because it dissolved, merged, terminated, ceased charitable activities, or withdrew from New Hampshire to submit a final NHCT-12 Annual Report with Schedule E. The annual report still needs its applicable financial report and schedules. Current rules accept listed federal returns without Schedule B or an NHCT-12 financial schedule, along with other required governance and transaction material.

Prepare the final period from reconciled books rather than reusing the prior year. Match receipts, expenses, charitable assets, liabilities, benefit transactions, fundraiser relationships, and governing-document changes to the period being closed. If an assurance-level financial statement applies, use the current revenue branch and obtain any burden exemption in writing. Schedule E identifies the close-out, but it does not replace the rest of the final annual report.

The Schedule E attachment changes with the event. A New Hampshire nonprofit corporation supplies Secretary of State Form NP-5. An unincorporated association supplies the minutes approving dissolution. A merging corporation supplies the filed plan of merger. An express trust supplies the court order, nonjudicial settlement agreement, or other termination document. A non-501(c)(3) organization that ceases charitable activity supplies the governing-board minutes approving that cessation.

A foreign nonprofit registered with the Secretary of State supplies FNP-5 when it withdraws. A foreign nonprofit that dissolved in its formation state supplies that state’s dissolution record. Label each attachment with the organization and reporting period, and retain the filed or accepted copy. A board intention, blank form, or unfiled draft is not equivalent to the completed legal record required by the selected branch.

Jus 407.02 gives a foreign nonprofit corporation a narrower alternative. It may file NHCT-16 to withdraw its Charitable Trusts Unit registration after withdrawing from charitable fundraising and activity in New Hampshire if it timely filed an NHCT-12 within six months before NHCT-16. A foreign corporation registered with the Secretary of State also supplies FNP-5; one that dissolved elsewhere supplies the formation-state dissolution document.

Confirm the dates before relying on that option. If the most recent NHCT-12 falls outside the six-month condition, the general final NHCT-12 and Schedule E route may control. The rules require the withdrawal notice by the annual-report deadline. Preserve the filing timestamp, any fee record, attachments, acceptance, and written response rather than treating an uploaded NHCT-16 as immediately effective.

End donation pages, paid-solicitor and fundraising-counsel campaigns, and charitable sales promotions on the approved date. Obtain final campaign accountings, reconcile money in transit and recurring gifts, and retain required campaign records. Close grants, restricted gifts, leases, tax accounts, and vendor access under the governing plan. If the organization itself terminates, handle the IRS final return and Schedule N separately.

After processing, save the Charitable Trusts Unit response and a dated directory check. Confirm the Secretary of State entity result independently when NP-5 or FNP-5 applied. Maintain a record index tying the final NHCT-12 or NHCT-16, Schedule E, financial materials, legal-outcome document, asset evidence, campaign close-outs, and federal filing together. CharityClarity may show quick status signals where available; the state’s accepted records control.