Welcome to your daily briefing on nonprofit developments in New Hampshire. Today we're covering 8 key stories including updates on new hampshire nonprofit headlines, background & context. Let's dive in.
5 stories
TaxZerOne has published a guide covering New Hampshire's non-profit filing requirements, deadlines, and compliance rules to help organizations maintain good standing with the state.
Staying current on state compliance deadlines protects your organization's tax-exempt status and avoids costly penalties.
Simon Delekta, NHCF's vice president of community engagement and impact, announced the new Opioid Abatement Community Grants Program, the Racial Justice Fund, and upcoming application deadlines for 2026.
These funding streams offer NH nonprofit professionals new avenues to support community health and racial equity work with established deadlines requiring timely action.
The New Hampshire Charitable Foundation has launched a new Responsive Grants program featuring rolling deadlines and a simplified application process for nonprofits serving NH communities.
Nonprofit professionals in NH can now access funding with greater flexibility and less administrative burden, making it easier to secure support for community work.
The New Hampshire Charitable Foundation is accepting applications for grants through its online portal.
New Hampshire nonprofit professionals can access funding opportunities to support their organizations' missions and community impact.
The NH Center for Nonprofits has created a searchable directory of its member nonprofit organizations.
NH nonprofit professionals can use this directory to identify peers, potential collaborators, and funders within the state's nonprofit ecosystem.
Reach professionals in this market
3 stories
Unrelated business income tax applies when an activity is regularly carried on, is a trade or business, and is not substantially related to the exempt purpose. Common surprises: corporate-sponsored events with naming rights that look like advertising, affinity credit-card royalties that include co-marketing services, and gift-shop sales of items unrelated to the mission.
UBIT exposure can cost both tax and exempt status if the unrelated business becomes substantial. The line between sponsorship (excluded) and advertising (included) is narrow and case-specific.
Donor-restricted gifts must be tracked separately and used only for the restricted purpose; using them for general operations — even with intent to "pay back" later — is a fiduciary breach and an audit finding. The most-common fact pattern: cash-flow shortage in operations, restricted-grant balance available, transfer "borrowed" with no formal repayment plan.
State attorneys general have authority over restricted-gift compliance and have pursued individual board members and executives. Auditors are required to disclose restricted-fund violations in the management letter.
The IRS-recommended COI policy requires (1) annual disclosure by all directors and key employees, (2) a process for review of any disclosed conflict, (3) recusal procedures, and (4) documentation in board minutes. Policies that have only the disclosure form without the review and recusal process do not satisfy the recommendation.
A weak COI policy is a Schedule L disclosure waiting to happen, and Schedule L disclosures correlate with future IRS examination selection.
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