New Hampshire Booster Club Filing Requirements

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.

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.

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 certificatesSales tax exemption certificateA state form a qualifying organization gives a seller to buy without paying sales tax. Many states do not exempt nonprofit purchases, so whether a club can use one varies by state.All terms. 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 yearFiscal yearThe club’s 12-month accounting year, set in the bylaws. Many booster clubs use July 1 through June 30 to match the school year, and the club’s filing deadlines count from the day it ends.All terms. 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.

Annual Compliance Calendar for New Hampshire