The Granite Institute is a nonpartisan public policy think tank that focuses its research on educational choice programs and tax reform in New Hampshire.  The Granite Institute is affiliated with Granite Action, a nonprofit advocacy organization headed by Institute board member and former Republican gubernatorial candidate Ovide Lamontagne.  While the Institute is nonpartisan, members of its board have affiliations with the Republican Party.
The Granite Institute is a nonpartisan public policy think tank that focuses its research on educational choice programs and tax reform in New Hampshire. 
The Institute advocates for the implementation of school choice programs and education savings accounts (ESAs).  The Institute also supports using public funds to fund private schools, religious schools, and special education institutions. A 2017 report published by the Institute claimed that under certain circumstances, New Hampshire tax money was already being used to fund private schools, religious schools, and for-profit institutions. 
In 2016, the Institute published a study advocating for the reform of New Hampshire’s business tax. The study claimed that the Business Enterprise Tax established in 1993 had continually risen, despite the fact that economic growth had not accelerated, and advocated for a Business Flat Tax (BFT) instead.  In 2018, the Institute published its “New Hampshire Advantage Index” where it continued to advocate for a BFT. The Index claims that New Hampshire’s economy is threatened by policy that supports rising tax rates in New Hampshire, tax reductions in neighboring states, and the Medicaid expansion program instituted by the Affordable Care Act (Obamacare). 
The Granite Institute is funded by donations from undisclosed individuals, corporations, and foundations. The Granite Institute last filed a 990 with the Internal Revenue Service (IRS) in 2016. In the years before and since, it has filed a form 990-N, claiming revenue of less than $25,000. 
Jody Underwood serves as an education fellow at the Institute and on the Croydon School Board, where she formerly served as chair before becoming the board’s secretary and school choice liaison. 
Ovide Lamontagne is the chair of Granite Action. Lamontagne formerly served as chair of the New Hampshire State Board of Education and as general counsel for both Americans United for Life and the New Hampshire State Senate. Lamontagne was the Republican nominee for Governor of New Hampshire twice and was named “Conservative of the Year” by the New Hampshire chapter of Americans for Prosperity in 2011. 
Stewart Levenson was a Republican primary candidate for the U.S. House of Representatives in 2018. “About.” Granite Institute, 2021. Accessed January 25, 2021. https://graniteinstitute.org/about.[/note]