Lincoln is a town in Grafton County, New Hampshire, United States. It is the second-largest town by area in New Hampshire. The population was 1,662 at the 2010 census. The town is home to the New Hampshire Highland Games and to a portion of Franconia Notch State Park. Set in the White Mountains, large portions of the town are within the White Mountain National Forest. The Appalachian Trail crosses in the northeast. Lincoln is the location of the Loon Mountain ski resort and associated recreation-centered development.
According to the United States Census Bureau, the town has a total area of 130.9 square miles (339.0 km), of which 130.3 square miles (337.5 km) is land and 0.6 square miles (1.6 km) is water, comprising 0.43% of the town. It is the second-largest town in area in New Hampshire, after Pittsburg.
Lincoln is drained by the Pemigewasset River and its East Branch. Lincoln lies almost fully within the Merrimack River watershed, with the western edge of town in the Connecticut River watershed. Kancamagus Pass, elevation 2,860 feet (870 m), is on the Kancamagus Highway at the eastern boundary. The highest point in Lincoln is either the summit of Mount Carrigain, at 4,700 ft (1,433 m) above sea level, plus or minus 10 ft (3.0 m), or the summit of Mount Bond at 4,698 ft (1,432 m).
As of the census of 2010, there were 1,662 people, 794 households, and 439 families residing in the town. There were 2,988 housing units, of which 2,194, or 73.4%, were vacant. 2,083 of the vacant units were for seasonal or recreational use. The racial makeup of the town was 96.9% white, 0.3% African American, 0.1% Native American, 1.7% Asian, 0.0% Native Hawaiian or Pacific Islander, 0.3% some other race, and 0.6% from two or more races. 1.7% of the population were Hispanic or Latino of any race.
Of the 794 households, 21.5% had children under the age of 18 living with them, 43.1% were headed by married couples living together, 7.8% had a female householder with no husband present, and 44.7% were non-families. 37.0% of all households were made up of individuals, and 13.4% were someone living alone who was 65 years of age or older. The average household size was 2.09, and the average family size was 2.75.
In the town, 18.7% of the population were under the age of 18, 6.8% were from 18 to 24, 19.4% from 25 to 44, 34.8% from 45 to 64, and 20.4% were 65 years of age or older. The median age was 48.5 years. For every 100 females, there were 105.2 males. For every 100 females age 18 and over, there were 103.3 males.
For the period 2011-2015, the estimated median annual income for a household was $37,095, and the median income for a family was $55,326. Male full-time workers had a median income of $31,106 versus $27,381 for females. The per capita income for the town was $24,109. 21.0% of the population and 9.1% of families were below the poverty line. 20.2% of the population under the age of 18 and 8.6% of those 65 or older were living in poverty.