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Colorado

Legal Counsel for Philanthropy and the Nonprofit Sector

Information and resources on nonprofit law & regulation

Colorado Registration and Compliance

Welcome to the registration and compliance page for Colorado nonprofit organizations. Below you will find information on initial filings required to form a new nonprofit organization in Colorado, annual filing requirements for existing organizations, and employment filings for nonprofits with employees. This page also contains a link to the relevant nonprofit statute for the State of Colorado. To navigate to one of these sections, click on the appropriate link on the left of this page.

Our firm is also pleased to provide a complimentary compliance reminder service to remind you when your state and federal filings are coming due. To sign up for this service, click the “compliance reminder service” button to the left and complete our registration form.

Please feel free to call or email us if you have any registration, compliance or other legal needs or questions regarding your nonprofit organization. If you are forming a new organization, you may also be interested in the following additional resources:

Initial Filings for Colorado Nonprofit Organizations

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) Tax-Exempt Status

a. Submit Form 1023 (501(c)(3) organizations) or 1024 (other 501(c) organizations), 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
Form 1023 Filing Fee: $850 ($275 for IRS Form 1023-EZ)
Form 1024 Filing Fee: $850 ($400 if annual receipts will average not more than $10,000 in the first 4 years)

Note: Certain 501(c)(3) organizations, including those with gross revenues at or below $50,000 annually, may qualify to file the online Form 1023-EZ, Streamlined Application for Recognition of Exemption. For more information and to determine if you are eligible for this form, refer to our Form 1023-EZ FAQ.

b. 501(c)(4) organizations formed after July 8, 2016 must file Form 8976, Notice of Intent to Operate Under Section 501(c)(4), electronically within 60 days of formation:

Web Site: services.irs.gov/datamart/login.do
Filing Fee: $50 (This fee must be paid through the pay.gov website)

Notes: This filing must be completed by all 501(c)(4) organizations - including "self-declaring" organizations that do not file IRS Form 1024.
For more information about this filing, refer to 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


Annual Filings for Colorado Nonprofit Organizations

1. Internal Revenue Service

Form: Annual Return Form 990
Due Date: 4 ½ months after end of fiscal year

Internal Revenue Service
Ogden, UT 84201-0027

Information: (800) 829-1040
Forms: (800) 829-3676
Web Site: www.irs.gov/charities
Filing Fee: $0

Public Charities: Refer to the IRS website to determine which form to file (Form 990, Form 990-EZ or Form 990-N).

Private Foundations: Submit Form 990PF, regardless of revenues.

2. Colorado Secretary of State

Form: On-line Registration Renewal
Due Date: 4 ½ months after end of fiscal year

Colorado Secretary of State
Charities Program
1700 Broadway, Suite 200
Denver, CO 80202

Information: (303) 894-2200
Fax: (303) 869-4864
Web Site: www.sos.state.co.us
Filing Fee: $10

3. Colorado Secretary of State

Form: Periodic Report
Due Date: Annually on the month of incorporation of the organization

Information: (303) 894-2200
Fax: (303) 869-4864
Web Site: www.sos.state.co.us
Filing Fee: $10

Note: This filing must be completed online at the website above.

4. Colorado Attorney General

Form: IRS 990-PF
Due Date: Annually as specified by the Attorney General's office.

Colorado Attorney General
Ralph L. Carr Colorado Judicial Center
1300 Broadway
10th Floor
Denver, CO 80203
Attn: 990PF

Information: (720) 508-6000
Web Site: www.ago.state.co.us

Note: This filing is only required for private foundations.


Colorado Employment Filings

If the organization will have employees, the following filing is 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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