S-Corp Information – New Hampshire

By | February 13, 2008

Address of state corporation department:
Corporation Division
Department of State
107 N. Main St.
Concord NH 03301-4989
Telephone: (603) 271-3246
State web address: http://www.nh.gov/
State law reference: New Hampshire Revised Statutes Annotated, Title 27, Chapter 293-A.
Title of filing: Articles of Incorporation.
Filing Fees: $50.
Other fees: Filing of Form SRA, $50.
Name reservation: Reservable for 120 days for $15 fee. (Section 293-A:4.02).
Name requirements: Corporation, Incorporated, Limited, or abbreviation. (Section 293-A:4.01).
Incorporator requirements: One or more persons or entities. (Sections 293-A:2.01, 293-A:1.40(16).
Corporate purpose requirements: General “all purpose” clause (see instructions). (Section 293-A:3.01). The
state’s Articles of Incorporation form provides an optional place to list the corporation’s primary purpose, in addition
to reserving the right to engage in any lawful business, because stating a purpose may be helpful in determining
the availability of the corporation’s name.
Director requirements: One or more (may be nonresidents). (Sections 293-A:8.02, 293-A:8.03). But the shareholders
can agree that there will be no board of directors and the corporation will be managed by shareholders
instead. (Section 293-A:7.32).
Paid-in capital requirements: None.
Annual report requirement: Yes, to Secretary of State. (Section 293-A:16.22). Filing fee $100.
Publication requirements: None.
Other provisions: An Addendum to the Articles must be filed together with the Articles, stating that the corporation
complies with state securities laws. (Section 293-A:2.01). The Addendum is filed on Form SRA, which is included
in the Articles of Incorporation Packet.