Entity Structures Spoke · New Hampshire · 2026

What entity should your ABA practice use in New Hampshire?

New Hampshire does not license behavior analysts, so ABA is not a professional service and the professional-entity forms never reach it. The prevailing and only professional-entity-free form is a standard LLC, which a non-licensee may own outright, and no corporate-practice doctrine reaches an unlicensed service.

Important · This is not legal advice

This page is general educational information about New Hampshire entity, corporate, licensing, and health-care-clinic law as it affects applied behavior analysis practices. It is not legal, tax, or business advice, it does not create an attorney-client relationship, and it is not a substitute for advice from a New Hampshire attorney or qualified healthcare regulatory counsel. Verify current requirements with the New Hampshire Secretary of State, the relevant state agencies, and qualified counsel before forming an entity, and do not rely on anything here as a substitute for that advice.

⚖️
Verdict for New Hampshire
Use a standard LLC for an ABA practice in New Hampshire, owned by whoever owns it. New Hampshire does not license behavior analysts, so ABA is not a professional service, the professional-corporation and professional-LLC forms never engage, and an ordinary LLC governs. A non-licensee may own it outright, and the corporate-practice doctrine oriented to medicine and does not reach an unlicensed service.

Because New Hampshire regulates no behavior-analyst license, the professional-entity forms, which exist only for licensed professions, have nothing to attach to. An ABA practice is an ordinary business governed by the general LLC law, and its ownership is unrestricted. The verdict would change only if New Hampshire enacted behavior-analyst licensure, at which point the professional-entity statute would need to be re-read against the new act. New Hampshire's professional-corporation act is itself an enumerated-list statute that names specific licensing chapters, none of which is a behavior-analyst chapter, so even setting the absence of a license aside, the professional form would have no hook for ABA.

Is ABA licensed?
No
Pro entity required?
No; never engages
Prevailing form
Standard LLC
Who can own
Non-licensee may own

Is ABA a licensed profession in New Hampshire

New Hampshire does not license or register behavior analysts, which is the fact that decides the entire entity question. An unlicensed service is not a professional service, so the professional-corporation and professional-LLC forms, which exist only for licensed professions, never engage, and an ordinary LLC governs by default. A behavior analyst practices in New Hampshire on the strength of national Behavior Analyst Certification Board certification, which payers and the state's autism insurance mandate recognize as the qualifying credential, rather than a state-issued license. Because there is no license, there is nothing for a professional-entity rule to attach to (BACB U.S. licensure tracker; New Hampshire Medicaid provider requirements).

Because New Hampshire does not license behavior analysts, the professional-entity forms are unavailable to an ABA practice, and the menu is simply the ordinary business forms.

EntityAvailable for ABA?Who may own itWhen to use it
Standard LLC
(RSA 304-C)
Yes; the prevailing and only formOpen; a non-licensee may ownThe default and only professional-entity-free form for an ABA practice.
Professional LLC / PC
(RSA 294-A)
Not available to ABAOnly licensed professionals in a covered professionExists for licensed professions; ABA is not licensed in New Hampshire, so the form never applies.
Ordinary corporationYesOpenAn alternative to the LLC where a corporate form is preferred.

Can a behavior analyst form the professional entity

A behavior analyst cannot form the professional entity in New Hampshire, because the professional entity does not exist for an unlicensed profession. The professional-corporation and professional-LLC forms are the vehicle for licensed professions, and their availability presupposes a state license; where New Hampshire does not license behavior analysts, there is no professional form to elect. The behavior analyst forms an ordinary LLC like any other business owner and holds national BACB certification as the credential to deliver services and to satisfy payers.

Who is allowed to own it

For an ABA practice in New Hampshire, anyone may own it, without qualification. There is no professional-entity ownership rule reaching an unlicensed service, no board with jurisdiction over behavior analysts, and no corporate-practice doctrine that touches a profession the state does not license. A non-licensee founder or an outside investor may own the LLC directly and take distributions. The only ownership-adjacent constraint is the fee-splitting and anti-kickback line that governs the money flowing to a non-clinical owner through a management arrangement, covered on the ownership page, not a bar on direct equity (RSA 329).

Where the two archetypes split

The two archetypes barely differ in New Hampshire on the entity question, because the ABA side has no professional form to lose and the diagnostics side adds one only if it houses a licensed psychologist.

  • ABA-only. A standard LLC owned by anyone, delivering services through BACB-certified behavior analysts. No professional entity, no ownership restriction, no clinic license.
  • ABA with in-house diagnostics. A licensed psychologist performing diagnostic evaluations is a licensed profession, so the psychology line could be housed in a professional entity owned by psychologists if the practice chose. In practice the psychologist is employed within the ordinary LLC and bills under the psychologist's own credential, keeping a single-entity structure. The behavior-analysis line remains an ordinary LLC regardless, because it is unlicensed.

Neither archetype is forced into a professional entity, and the standard LLC is the practical structure for both.

Naming the entity

An ABA-only practice in New Hampshire uses an ordinary LLC name with a standard designator, Limited Liability Company, LLC, or L.L.C., and may not use a professional designator, since the professional form is not available to an unlicensed profession. The name must be distinguishable from existing New Hampshire entities and must not imply a profession the entity is not authorized to practice. Clearing the name with the New Hampshire Secretary of State at formation avoids a later change (RSA 304-C, naming provisions).

Why choosing the entity is only half the question

Choosing the entity settles the form, not the operation. The standard LLC answers what the practice is; it does not answer who may hold equity as outside capital enters, how a management company would be priced, or how the entity enrolls with New Hampshire Medicaid and commercial payers. Those are the questions the rest of the guide answers, and in New Hampshire the entity choice is settled by the absence of a license in favor of the ordinary LLC, so the value is in the structuring on top of it.

Tax treatment as a separate layer

Entity form and tax classification are separate layers. A single-member New Hampshire LLC is a disregarded entity by default, a multi-member LLC is a partnership, and either may elect S-corporation or C-corporation treatment with the IRS independent of the state-law form. Because ABA uses an ordinary LLC in New Hampshire, no tax election is constrained by a professional-form requirement. This is not tax advice; make the election with a tax advisor (26 U.S.C.; IRS Form 8832, Form 2553).

Multistate practice and foreign qualification

A practice organized elsewhere that begins serving New Hampshire clients must foreign-qualify its home entity with the New Hampshire Secretary of State, or form a New Hampshire entity, before transacting business in the state. Because New Hampshire imposes no professional-entity requirement on ABA, a foreign ordinary LLC qualifies without a professional-form or licensed-ownership hurdle, which makes New Hampshire one of the simplest states to expand into on the entity axis. The gating item is the clinical credential and payer enrollment, not the entity. A multistate operator applies the strictest-state rule, and New Hampshire is never the strict state on the entity question.

How this connects to the rest of your compliance stack

The entity is one decision in a stack. In New Hampshire the entity choice is a standard LLC and the real work is ownership structuring, payer enrollment, and maintaining national BACB certification for the analysts. See the New Hampshire entity-decision page for the gateway question, the New Hampshire ownership page for outside capital, the New Hampshire licensing page for the credential, the New Hampshire Medicaid page for enrollment, and the New Hampshire facility page for records and premises. The compliance guide ties them together.

Forming the entity in New Hampshire: the sequence

  1. Confirm the archetype. ABA-only, or ABA plus in-house psychology. Both use a standard LLC; the second adds an optional professional-entity path for the psychology line only.
  2. Form the LLC. File articles of organization with the New Hampshire Secretary of State under RSA 304-C. No professional form is available or required for ABA.
  3. Clear the name. Use an ordinary LLC designator; avoid any professional designator or a misleading professional name.
  4. Adopt an operating agreement. Set ownership and management, and reserve clinical authority to a BACB-certified behavior analyst clinical director.
  5. Credential and enroll. Ensure the analysts hold current BACB certification and enroll the entity with New Hampshire Medicaid and commercial payers under its own NPI and tax ID.
  6. Layer ownership and management terms. Structure any outside capital against the fee-splitting and anti-kickback rules the ownership page covers.

New Hampshire entity variables at a glance

VariableNew Hampshire value
Is ABA a licensed profession?No; New Hampshire does not license or register behavior analysts; national BACB certification is the operative credential
Is a PLLC available for ABA?No; the professional-entity forms exist for licensed professions and ABA is not licensed in New Hampshire
Other professional formsProfessional corporation under RSA 294-A; same limitation, unavailable to an unlicensed profession
Prevailing formStandard LLC under RSA 304-C
Who may own the entityOpen; a non-licensee may own an ordinary LLC delivering ABA outright
Corporate-practice doctrineThe doctrine oriented to medicine and does not reach an unlicensed service
Clinic-license regimeNone reaching outpatient ABA
NamingOrdinary LLC designator; no professional designator
Key authoritiesRSA 304-C; RSA 294-A; RSA 329; BACB certification

Frequently asked questions

Can an ABA practice be a PLLC in New Hampshire?
No. New Hampshire does not license behavior analysts, so ABA is not a professional service and the professional-entity forms never apply. A standard LLC is the prevailing and only professional-entity-free form.
Can a non-licensee own an ABA practice in New Hampshire?
Yes, without qualification. There is no professional-entity ownership rule reaching an unlicensed service and no corporate-practice doctrine touching a profession the state does not license, so a non-licensee founder or investor may own the ordinary LLC outright.
If New Hampshire does not license behavior analysts, how do I practice?
On the strength of national BACB certification, which the state's autism insurance mandate and payers recognize as the qualifying credential. Certification is the credential to deliver services and to enroll with payers; there is no state practice license to obtain.
What form should an ABA practice use in New Hampshire?
A standard LLC under RSA 304-C. It is the default and the only professional-entity-free form open to ABA, since the professional form is unavailable to an unlicensed profession.
Would that change if New Hampshire licensed behavior analysts?
It could. Enacting a license would engage the professional-entity framework, and the professional-corporation statute would need to be re-read against the new act to see whether it forces a professional form or a same-profession ownership rule. The entity-decision page tracks any licensure bills.

Where professional advice is essential, not optional

New Hampshire's entity answer is the simplest in the guide, a standard LLC that anyone may own, because there is no license to trigger a professional form, so bespoke entity counsel is rarely needed for a solo or small ABA practice. Counsel earns its place in three situations: structuring outside investment against the fee-splitting and anti-kickback rules; housing an in-house psychology line where the professional-entity option becomes available; and any multistate expansion where a stricter state in the footprint governs. Have the operating agreement and payer enrollment reviewed even where the entity itself is simple. This page is educational and is not legal or tax advice.

The governing authorities to know are the absence of a behavior-analyst license (the reason the professional form never engages), RSA 304-C (the LLC Act and the prevailing form), RSA 294-A (the professional forms that do not reach ABA), and RSA 329 (the medicine-specific framework that does not reach an unlicensed service).

Last updated October 2026. New Hampshire's entity forms, professional-entity rules, and behavior-analyst licensing requirements can change. Nothing here is legal, tax, or business advice. Consult qualified New Hampshire counsel and a tax adviser before making entity, ownership, or tax decisions.