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Nonprofit Law Resource Library

State-By-State Initial Compliance - Colorado

Initial Filings for Colorado Nonprofit Organizations

For a general discussion on starting a nonprofit organization, please refer to our article, Starting a Nonprofit Organization.

To view annual filing requirements for Colorado nonprofit organizations, refer to our annual filings page:www.hurwitassociates.com/l_s_annual_co.php.

  1. To Incorporate in Colorado

    Submit Articles of Incorporation online.

    Department of State
    1700 Broadway
    Denver, CO 80290
    Information: (303) 894-2200
    Web Site: www.sos.state.co.us/
    Filing Fee: $50
  2. To Obtain 501(c)(3) Tax-Exempt Status

    Submit Form 1023, Application for Recognition of Exemption to:

    Note new address:
    Internal Revenue Service
    P.O. Box 12192
    Covington, KY 41012-0192
    Information: (800) 829-1040
    Forms: (800) 829-3676
    Web Site: www.irs.gov/charities
    Filing Fee: $850 ($400 if revenues less than $10,000/year)

    For more information on filing fees, see the IRS website.
  3. To Obtain Colorado Corporate Income and Sales Tax Exemptions

    Corporations that file an IRS Form 990 and are exempt from federal income taxes are also exempt from Colorado corporate income taxes.

    To obtain sales tax exemptions, submit Colorado Department of Revenue Form DR 0715 with Articles of Incorporation, a financial statement, and the 501(c)(3) Determination Letter from the IRS to:

    Colorado Department of Revenue
    1375 Sherman Street
    Room 208
    Denver, CO 80261
    Information: (303) 238-7378
    Web Site: www.colorado.gov/revenue
    Filing Fee: $0
  4. To Register with the Colorado Secretary of State

    Prior to engaging in any solicitation campaign or charitable sales promotion, charitable organizations must register on-line (see web site below) with the Secretary of State.

    Department of State
    1700 Broadway
    Denver, CO 80290
    Information: (303) 894-2200
    Web Site: www.sos.state.co.us/
    Filing Fee: $0

Colorado Employment Filings

If the organization will have employees, the following filing is also required:

  • To Register with the Department of Revenue and Department of Labor & Employment

    Complete the online application to obtain a wage withholding account and unemployment insurance tax account.

    Colorado Department of Revenue
    Denver, CO 80261-0013
    Phone: 303-238-7378
    Wage Withholding Web Site: www.colorado.gov/cs/Satellite/Revenue/REVX/1214992372268
    Colorado Department of Labor & Employment
    Phone: 303-318-9100
    Web Site: www.colorado.gov/cs/Satellite/CDLE-Main/CDLE/1248095317137
  • Important note about unemployment insurance: Many states allow nonprofit organizations to fund unemployment insurance benefits on a reimbursable basis. This method of funding unemployment insurance may require additional filings not listed here. Furthermore, electing this method may require the organization to register and file in paper format. Organizations contemplating this method of funding their unemployment insurance obligations should check with the appropriate state office administering the unemployment insurance in that state.

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