N.H. Rev. Stat. § 332-I:12
In the event of the dissolution of the corporation, its remaining assets after payment of all debts and obligations of the corporation, if any, shall be distributed for one or more exempt purposes within the meaning of section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, or shall be distributed to the federal government, or to a state or local government, for a public purpose. Any such assets not disposed of shall be disposed by a court of competent jurisdiction of the county in which the principal office of the corporation is then located, exclusively for such purposes or to such organization or organizations as the court shall determine, which are organized and operated exclusively for such purposes.
RSA 332-I:12
2012, 23:2, eff. Apr. 25, 2012.