New Hampshire Nonprofit Filings with the Charitable Trusts Unit

Earlier this year, the New Hampshire Charitable Trusts Unit (NHCTU) updated all of their forms, allowing for electronic filing. For some, this is a welcome change. However, for others, this is a source of uncertainty and anxiety.

In the past, many nonprofits had their Extension of Time to File and/or their Annual Report drafted by their accountant, with little effort needed by the Organization. Once Form 990 was completed, there were only a few items needed for an accountant to prepare the Annual Report. While the Organization was involved in the process, there were no surprises from year to year, leading to a relatively straightforward process.

With the introduction of the online forms and options to file and pay online, many organizations were unaware of their new role in the process. Previously, accountants could prepare these filings for their clients without filing a power of attorney form (Authorization for Electronic Filing by Agent). Now, with the new system, organizations must complete the filing themselves or complete the form noted above. Due to this additional step, it is encouraged for organizations to register with the NHCTU to allow for filings of needed forms going forward. It should also be noted that the Authorization for Electronic Filing by Agent must be signed by the president, treasurer, chair of board, or trustee, and not the executive director, chief financial officer, accountant, or attorney advisor.

While organizations can always reach out to their accountant regarding their filings, the State has compiled videos detailing both the process of registering on their website and how to complete the Annual Report online. Click the following links to access these instructional videos:

• How to Register: https://www.doj.nh.gov/multimedia/nhtc11-registration-demo.htm
• How to File: https://www.doj.nh.gov/multimedia/nhtc12-annual-report-demo.htm

While filing by mail is still an option, please ensure that you are using the new forms for filing, rather than previous, outdated versions. Other considerations include the way in which an organization is looking to pay its registration fee. When filing online, organizations must pay using a Visa or MasterCard – no e-checks are accepted at this time. If an organization needs to pay via check, a paper filing will need to be completed, as the online system does not allow for online filing with mail-in payment.

As always, reach out to your accountant with any questions you may have regarding this new process.

Additionally, the NHCTU is very helpful over the phone and is able to help organizations with their questions and provide additional information. Call their office at 603-271-3591, or visit them online at: https://www.doj.nh.gov/charitable-trusts/