N.H. Rev. Stat. Ann. § 19-P:4

Any city, county, or town may establish programs for the aged, and such programs may be administered by appropriate existing offices or departments, or new offices or departments, of such governmental units. A city, county, or town may raise and appropriate funds for the administration of these programs. Any city, county, or town, with the advice of the state commission on aging, may raise the appropriate funds to assist or fund, in whole or in part, nonprofit corporations or agencies in administering programs for the aged.