# New Hampshire Booster Club Filing Requirements

> New Hampshire booster club filings: $25 nonprofit articles, the five-year report, Charitable Trusts Unit registration, meals tax, and local raffle permits.

- URL: https://boosterclub.org/states/new-hampshire/
- Section: States
- Updated: 2026-10-08

New Hampshire has no sales tax and no income tax exemption application, but it is not a light state for a booster club. Every charitable nonprofit registers with the Attorney General's Charitable Trusts Unit and files an annual report there, concession food is subject to the 8.5% Meals and Rooms (Rentals) Tax with no blanket nonprofit exemption, and raffles need a local permit unless tickets are sold at a single event of 12 hours or less. The Secretary of State's corporate report comes due only once every five years. No New Hampshire statute specific to booster clubs was identified.

## At a Glance

| Requirement | Agency | Form | Fee | Frequency |
|---|---|---|---|---|
| Incorporate as nonprofit | Secretary of State, Corporation Division | Form NP-1, Nonprofit Application (RSA 292) | $25 ($2 added online) | once |
| Annual/biennial report (five-year report) | Secretary of State | Nonprofit Report | $25 | every five years, years ending in 0 and 5, by December 31 |
| State income/franchise tax exemption | Department of Revenue Administration (DRA) | No application | none | not applicable |
| Sales tax exemption on purchases | None | Not applicable | none | New Hampshire has no general sales tax |
| Sales tax on fundraiser sales | DRA (Meals and Rooms Tax only) | Operator's license if selling taxable meals | none identified | monthly returns if licensed |
| Charitable solicitation registration | Attorney General, Charitable Trusts Unit | NHCT-11 registration; NHCT-12 annual report | confirm current fee with the agency | annual |
| Raffle permit/registration | Town selectmen or city mayor and aldermen (or designee) | Local raffle permit (RSA 287-A) | set locally | per raffle |

## Forming a Nonprofit Corporation in New Hampshire

A booster club incorporates under RSA 292 by filing Form NP-1, Nonprofit Application, with the Secretary of State's Corporation Division. The fee is $25, and online payments carry a $2 handling charge. After filing with the state, the corporation must file a copy with the clerk of the town or city where its mailing address is located, a step many clubs miss.

The articles must include the purpose clause and dissolution-of-assets provision the IRS requires for 501(c)(3) status (the federal exemption for charitable and educational organizations); the Secretary of State links sample language. See [How to Incorporate a Booster Club](https://boosterclub.org/start/incorporate/).

Instead of an annual report, every RSA 292 corporation files a Nonprofit Report every five years, in years ending in 0 and 5, with a $25 fee (RSA 292:25). The report is due by December 31 of the reporting year, and a corporation that misses it is administratively dissolved. The next report is due December 31, 2030, including for a club incorporated in 2026.

## State Tax Exemption

New Hampshire has no broad personal income tax and no state income tax exemption application for nonprofits. Its business taxes, the Business Profits Tax and Business Enterprise Tax, are aimed at organizations carrying on business activity. A booster club with ordinary dues, donations, and fundraiser income does not apply for a state exemption; a club with significant unrelated business income (income from a regular business unrelated to its purpose) should confirm with DRA whether a return is due. See [Unrelated Business Income Tax for Booster Clubs](https://boosterclub.org/taxes/ubit/).

## Sales Tax

New Hampshire has no general sales tax. A booster club pays none on supplies and collects none on spirit wear, merchandise, or other goods, so there is no exemption certificate to obtain.

The exception is food. The Meals and Rooms (Rentals) Tax applies at 8.5% to taxable meals, and DRA states there is no blanket exemption for nonprofit organizations. Rule Rev 702 contains limited exemptions for state and federal instrumentalities, schools, and medical facilities, and the state issues no meals tax exemption certificates. Anyone selling taxable meals must obtain an operator's license from DRA before selling (RSA 78-A:4) and remit tax monthly. A club running a concession stand or dinner fundraiser should ask DRA, before the season, whether its sales fall within a school exemption or require a license.

## Charitable Solicitation Registration

New Hampshire requires registration with the Attorney General's Charitable Trusts Unit (CTU). The Secretary of State's guidance states that any nonprofit that will apply to the IRS for 501(c)(3) status, will solicit donations or distribute funds in the state, or is formed for a charitable purpose listed in RSA 7:21, II must register with and report to the CTU. There is no small-organization threshold in that guidance, so a booster club registers.

1. **Register.** File Form NHCT-11, Application for Registration, online through the state's nForms system or by mail. Confirm current fee with the agency.
2. **Annual report.** File Form NHCT-12, Annual Report, by the 15th day of the fifth month after fiscal year end: May 15 for a calendar-year club, November 15 for a June 30 fiscal year. Form NHCT-14 requests an extension. Confirm current fee with the agency.
3. **Audit threshold.** Audited financial statements are required only above $2 million in revenue (effective August 4, 2022).

Online donations fall within the same registration.

## Raffles and Gaming

Raffles are legal under RSA 287-A for charitable, educational, civic, and similar organizations. An organization qualifies if it has existed for at least two years or holds an IRS 501(c)(3) determination letter (the letter confirming 501(c)(3) status), so a new club with its letter can raffle immediately.

1. **Permit.** Obtain a permit from the selectmen (town) or mayor and aldermen (city), or their designee, where the drawing will be held. Some towns route applications through the police department, and fees are set locally.
2. **Event exception.** No permit is needed when tickets are sold at an event lasting 12 hours or less, such as a 50/50 at a single game.
3. **Tickets.** Each ticket must show the organization's name, the date and place of the drawing, the prizes, and the donation amount (RSA 287-A:3). Event raffles without a permit are excepted.
4. **Sales.** Tickets may be sold only to people 16 or older, and only by members or designated persons who receive no pay (RSA 287-A:4).

The statute does not expressly address online ticket sales; the club should get written approval from the permitting town before selling online. Bingo, Lucky 7 tickets, and casino nights fall under separate licensing laws (RSA 287-E and 287-D). See [Bingo, Casino Nights, and Poker Tournaments](https://boosterclub.org/raffles/other-gaming/).

## Annual Compliance Calendar for New Hampshire

| Filing | Due date | Agency |
|---|---|---|
| Form 990-N (e-Postcard), or Form 990-EZ/990 if gross receipts are larger | 15th day of the 5th month after fiscal year end (May 15 for a calendar-year club; November 15 for a June 30 fiscal year) | IRS |
| Form NHCT-12 Annual Report | 15th day of the 5th month after fiscal year end (same dates) | Attorney General, Charitable Trusts Unit |
| Meals tax return, if licensed | 15th of each month | DRA |
| Nonprofit Report ($25) | December 31 of years ending in 0 and 5 (next: December 31, 2030) | Secretary of State |

## Common Mistakes in New Hampshire

- **Forgetting the five-year report.** A filing that comes due twice a decade outlives the officers who knew about it, and a missed report means administrative dissolution.
- **Skipping the town clerk copy.** The incorporation statute requires a copy filed locally, and clubs rarely do it.
- **Treating concessions as tax-free.** No sales tax does not mean no meals tax. Unlicensed taxable meal sales can produce back tax and penalties.
- **Selling raffle tickets to students under 16.** Student sellers often sell to classmates, which the statute prohibits.

## Checklist

### Forming

- [ ] File Form NP-1 with the Secretary of State ($25)
- [ ] File a copy of the filed articles with the town or city clerk (secretary)
- [ ] Register with the Charitable Trusts Unit on Form NHCT-11
- [ ] Ask DRA in writing whether concession sales need a meals operator's license (treasurer)

### Every Year

- [ ] Obtain a local raffle permit before any raffle not held within a single 12-hour event
- [ ] Print required details on every permitted raffle ticket (raffle chair)
- [ ] File Form 990-N, 990-EZ, or 990 (by the 15th day of the 5th month after fiscal year end)
- [ ] File Form NHCT-12 with the Charitable Trusts Unit (same deadline)
- [ ] File the Nonprofit Report in years ending in 0 and 5 (by December 31)

## Related Pages

- [Booster Club Filing Requirements by State](https://boosterclub.org/states/) compares New Hampshire with other states
- [State Registration for a New Booster Club](https://boosterclub.org/start/state-registration/) orders the first-year state filings
- [Are Booster Club Raffles Legal](https://boosterclub.org/raffles/are-raffles-legal/) summarizes raffle law in each state
- [How to File Form 990-N for a Booster Club](https://boosterclub.org/taxes/form-990-n/) covers the federal filing NHCT-12 builds on

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*This page is general information for volunteer-run booster clubs. It is not legal,
tax, or accounting advice, and BoosterClub.org is not a law firm, accounting firm, or
government agency. Rules change and vary by state and district. Confirm current
requirements with the IRS, the relevant state agency, the school district, and a
qualified professional before acting. If a fact on this page is out of date, we want
to know.*

## Sources

1. New Hampshire Secretary of State: https://www.sos.nh.gov/corporations-0/forms-and-fees/nonprofit-corporations-and-associations
2. New Hampshire General Court: https://gc.nh.gov/rsa/html/xxvii/292/292-mrg.htm
3. New Hampshire Department of Justice: https://www.doj.nh.gov/news-and-media/attorney-general-formella-and-secretary-state-scanlan-provide-guidance-new-hampshire
4. New Hampshire Department of Justice: https://www.doj.nh.gov/bureaus/charitable-trusts-unit
5. New Hampshire Department of Justice: https://www.doj.nh.gov/bureaus/charitable-trusts-unit/ctu-forms
6. New Hampshire Department of Revenue Administration: https://www.revenue.nh.gov/taxes-glance/meals-rooms-rentals-tax
7. New Hampshire Department of Revenue Administration: https://www.revenue.nh.gov/resource-center/frequently-asked-questions/meals-rooms-rentals-tax
8. New Hampshire General Court: https://gc.nh.gov/rsa/html/XXIV/287-A/287-A-mrg.htm
9. IRS: https://www.irs.gov/charities-non-profits/annual-electronic-filing-requirement-for-small-exempt-organizations-form-990-n-e-postcard