Nhct 2A Form – Fill Out and Use This PDF

The NHCT 2A form serves as a critical piece of documentation for charitable trusts and organizations in New Hampshire that do not file Form 990 or Form 990EZ with the IRS. It is part of the annual reporting requirements overseen by the Charitable Trusts Unit of the New Hampshire Department of Justice, ensuring transparency and compliance among non-profit entities. Ensuring accurate and timely submission of this form can safeguard an organization from potential investigations, litigation, and penalties. Click the button below to learn more about how to correctly fill out and submit your NHCT 2A form.

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Nhct 2A Form PDF Details

In the realm of charitable organizations operating within New Hampshire, the filing of the NHCT 2A form stands as a pivotal regulatory requirement, designed to ensure transparency and accountability in their operations. This form is part of a broader set of documents and information that charitable entities must submit annually to the Charitable Trusts Unit of the New Hampshire Department of Justice. For private foundations, specific submissions including a notarized Annual Report Certificate, the IRS Form 990-PF, and a list of trustees with their contact details are necessary, alongside a filing fee. Charitable corporations and associations, on the other hand, have their distinct set of requirements, which might involve submitting different versions of the IRS Form 990, the NHCT 2A form itself if applicable, and an appendix addressing conflicts of interest, among other documents. The form details a broad spectrum of financial activities, encompassing revenue, expenses, and changes in fund balances, demanding careful documentation of support received, revenue generated, and expenses incurred throughout the fiscal year. The NHCT 2A form, thus, is not merely a financial report; it plays a crucial role in the compliance regime for non-profits, requiring meticulous preparation to meet the legal and regulatory obligations set forth by the state, all aimed at fostering an environment of integrity and public confidence in the charitable sector.

Question	Answer
Form Name	Nhct 2A Form
Form Length	11 pages
Fillable?	No
Fillable fields	0
Avg. time to fill out	2 min 45 sec
Other names	doj nh reports online, doj nh annual, new hampshire charity registration, nh charitable annual report

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ANNUAL REPORT INSTRUCTIONS – NH CHARITABLE TRUSTS UNIT

For Private Foundations: If the Internal Revenue Service classifies your organization as a private foundation (i.e. it files an IRS Form 990-PF), then submit the following:

•A completed and signed (under oath, before a notary public) original Annual Report Certificate. The appropriate trustee should sign.

•A photocopy of the Form 990PF filed with the IRS.

•A photocopy of any account required to be filed with the probate court.

•A list of trustees including names, home addresses and daytime telephone numbers.

•$75 filing fee payable to the State of New Hampshire

For Charitable Corporations and Associations: All other charitable non-profit organizations registered with the Charitable Trusts Unit submit the following:

•A completed and signed (under oath, before a notary public) original Annual Report Certificate. Board chair or treasurer should sign. Signature of executive director or other staff member will be rejected.

•A photocopy of the Form 990 or Form 990EZ filed with the IRS, if your organization files one of those forms. Form 990N is not accepted.

•A completed Form NHCT 2A, only if your organization does not file a Form 990 or Form 990EZ with the IRS. NHCT 2A forms may be downloaded from the publications web page: www.doj.nh.gov/charitable-trusts/publications.htm

•A completed Appendix to Annual Report concerning conflicts of interest and pecuniary benefit transactions. The Appendix may be downloaded from the publications web page, above. The Appendix is not required for out-of-state based organizations.

•A list of officers/directors/trustees including names, home addresses, position held and daytime telephone numbers.

•$75 filing fee payable to the State of New Hampshire.

Certain charitable non-profit organizations must also submit the following:

•Organizations with total revenues of $500,000 to $1 million (IRS Form 990, line 12) must file its most recent annual financial statement completed in accordance with generally accepted accounting principles. Organizations with $1 million or more of revenues must file its most recent annual audited financial statement completed in accordance with generally accepted accounting principles.

•Organizations that use a professional fundraiser (either paid solicitor or fundraising counsel) should be aware that those professional fundraisers must submit additional material. Detailed information and forms may be downloaded from the publications web page, above.

•Organizations that engage in charitable gaming (bingo, lucky 7 or games of chance) must submit materials to the Racing and Charitable Gaming Commission. RSA 287-D:5.

•Healthcare organizations must submit an annual community benefits report. Detailed information and forms may be downloaded from the publications web page, above.

•Organizations that issue charitable gift annuities must submit a certification that may be downloaded from the publications web page, above.

When and Where to File Annual Report:

•Annual reports are due 4 months and 15 days after the close of the organization’s fiscal year. If your organization changes it fiscal year end, notify the Charitable Trusts Unit.

Fiscal year end date	Report due date	Fiscal year end date	Report due date
January 31	June 15	July 31	December 15
February 28	July 15	August 31	January 15
March 31	August 15	September 20	February 15
April 30	September 15	October 31	March 15
May 31	October 15	November 30	April 15
June 30	November 15	December 31	May 15

•Extensions of time to file the annual report require filing of an extension form (NHCT-4) together with the $75 annual filing fee. The NHCT-4 form may be downloaded from the publications web page, above. Filing an IRS Form 8868 to extend the time to file a return does not extend the time to file with the Charitable Trusts Unit.

•Mail all materials to Charitable Trusts Unit, Department of Justice, 33 Capitol St., Concord, NH 03301.

Other Information

•Newly registered organizations are not required to submit an annual report for one full year after registration. See the cover letter that accompanied the certificate of registration.

•For an acknowledgement of receipt by the Charitable Trusts Unit of an annual report, enclose a self-addressed, stamped envelope.

•Organizations with less than $10,000 in assets may be eligible for a suspension of the annual report filing requirement. The application to suspend may be downloaded from the publications web page, above. To qualify, filing requirements must be current.

•Report to the Charitable Trusts Unit any changes to an organization’s name, address, articles of agreement, by-laws, or vote to dissolve. Submit copies of all relevant documents. Filing with the Secretary of State is not notice to the Charitable Trusts Unit.

•Call the Charitable Trusts Unit at 603-271-3591 or consult our web page: www.doj.nh.gov/charitable-trusts/

•Please reference the exact legal name of the organization, as well as the registration number, if possible, since charities sometimes have similar names.

Charitable organizations do important work in New Hampshire. Do not put your organization’s reputation and its resources at risk. Failing to file annual reports in a timely manner may lead to an investigation, and could then result in litigation and the imposition of fines and penalties.

Office of the New Hampshire Attorney General - Charitable Trusts Unit

33 Capitol Street, Concord, NH 03301-6397

ANNUAL REPORT CERTIFICATE

DON’T FORGET TO ATTACH:

NH APPENDIX (conflicts of interest)

FILING FEE ($75)

DIRECTOR LIST (name, street address, telephone)

One of the following: NHCT-2A	IRS Form 990 990-EZ or	990-PF.
probate account (for testamentary trusts)

Are your revenues over $500,000? If yes, include GAAP financial statement plus 990 (not for 990-PFs) Are your revenues over $1,000,000? If yes, include audited financial statement plus 990 (not for 990-PFs)

ANNUAL FILING FEE: $75.00 Make check payable to: State of New Hampshire

_______________________________________________	_____________________________
Organization Name	Fiscal Year End
_______________________________________________	_______________________________
In Care of	NH Registration #

________________________________________________________________________________

Address

City

State

Zip

Under the penalties of perjury (RSA 641:1-3), I declare that I have examined this annual report, including all attachments, and to the best of my knowledge and belief, it is true, correct and complete.

_______________________________________	__________________________________
Signature of	Date
PRESIDENT, TREASURER OR TRUSTEE
________________________________________	__________________________________
(Print or Type) Name of Officer/Trustee	Title

THE SIGNATURE OF THE EXECUTIVE DIRECTOR IS NOT ACCEPTABLE. (If the organization does not have the office of “President” or “Treasurer”, attach an explanation of the signer’s authority)

STATE OF

COUNTY OF

Signed and sworn to (or affirmed) before me on the ____ day of ____________, 20____ by the above-

named officer or trustee.
My Commission Expires:	______________________________________
[Seal]	Notary Public

OFFICE OF THE NEW HAMPSHIRE ATTORNEY GENERAL

CHARITABLE TRUSTS UNIT

		33 Capitol Street
		Concord, NH 03301-6397
Register of Charitable Trusts		Form NHCT-2A
		ANNUAL REPORT
For the calendar year__________________		or fiscal year beginning_______________________
and ending___________________________		Registration number_________________________
NAME OF ORGANIZATION:_____________________________________________________
ADDRESS:	_____________________________________________________________

Please make name/address corrections here:

_______________________________________________________________________________

A) Employer or Federal ID Number:____________________________________________________________

D) Tax exempt under section 501 (c) ( ):	check here if application for exemption is pending ( )
G) Group return filed for affiliates?	Yes	_	No______
Separate return filed by group affiliate?	Yes _____		No______

PART I STATEMENT OF SUPPORT, REVENUE, AND EXPENSES AND CHANGES IN FUND BALANCES:

Support and Revenue
1)	Contributions, gifts, grants	$_________________
2) Program service revenue (see part V)		. ._________________
3)	Membership dues and assessments	. ._________________
4)	Interest on savings and cash investments	. . _________________
5)	Dividends and interest from securities	. . _________________

9)Special fundraising events and activities (Attach schedule, see instructions #6)

a) Gross revenue	$_________________
b) Minus: direct expenses	. _________________
c) Net income (line 9a minus line 9b). . .	. . . . . . . . . . . . . . . . . . . . . . . . . . ________________

11)	Other revenue (see part V)		________________
12)	Total revenue (add lines 1,2,3,4,5,9(c) and 11		.________________
Expenses
13)	Program services (program service charities only) (see Part III)		. . ________________
14)	Management and general (see line 44)		. ________________
17)	Total expenses (add lines 13 and 14)		. ________________
	Fund Balances	Lines 18 Through 21 Must Be Completed
18)	Excess (deficit) for the year (line 12 minus line 17)		. . _________________
19)	Fund balances or net worth at the beginning of the year..(see line 75). . . .		. . . ._________________
20)	Other changes in net assets or fund balance		. ._________________
	(ATTACH EXPLANATION)
21)	Fund balances or net worth at end of year (add lines l8 and l9)(see also line 75)_________________

Organization Name:_____________________________________________________

PART II STATEMENT OF FUNCTIONAL EXPENSES

22) Grants and allocations (ATTACH SCHEDULE)		. . . . _________________
23)	Specific assistance to individuals	. . . _________________
24)	Benefits paid to or for members	. . ._________________
25)	Compensation of officers, directors, etc	. . . ._________________
26)	Other salaries and wages	. . ._________________
27)	Pension plan contributions	. . ._________________
28)	Other employee benefits	. .__________________
29)	Payroll taxes	.__________________
30)	Professional fundraising fees	. . __________________
31)	Accounting fees	. __________________
32)	Legal fees	.__________________
33)	Supplies	___________________
34)	Telephone	___________________
35) Postage and shipping		___________________
36) Occupancy		.___________________
37)	Equipment rental and maintenance	. . ___________________
38)	Printing and publications	. ___________________
39)	Travel	___________________
40)	Conferences, conventions, meetings	. . ___________________
41)	Interest	___________________
42)	Depreciation (attach schedule)	. .___________________
43)	Other expenses (itemized):

a)	___________	. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	___________________
b)________________________			. ___________________
c)________________________			___________________
d)________________________			. ___________________
e)________________________			.___________________
44) Total functional expenses (enter on line l4)			. . .___________________

Organization Name:____________________________________

PART III STATEMENT OF PROGRAM SERVICES RENDERED	(program service charities only)
DESCRIPTION	EXPENSES
a)_______________________________________________
_________________________________________________	$ ______________________
_________________________________________________
_________________________________________________
b)_______________________________________________
_________________________________________________	$ _______________________
_________________________________________________
_________________________________________________
c)_______________________________________________
_________________________________________________	$ _______________________
_________________________________________________
_________________________________________________
TOTAL - MUST EQUAL LINE 13	$________________________

Organization Name:____________________________________

PART IV OFFICERS AND DIRECTORS

List ALL Officers, Directors and Trustees. Boards of Directors of voluntary corporations MUST have at least five (5) members who are not related by blood or marriage.

Name___________________________________________________________________