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Starting A Nonprofit Organization in Colorado

Welcome to the registration and compliance page for Colorado nonprofit organizations. Below you will find information on initial filings required when starting a 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.


Starting a Nonprofit Organization in Colorado: Initial Filings

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

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.

Note: Effective for tax years that end July 31, 2020 and later, exempt organizations must now file their annual returns electronically, using an approved IRS 990 e-File provider. Note that some transitional relief is available to 990-EZ filers. In addition, some exceptions apply including when the organization is changing its name, filing a shortened period return due to a change in fiscal year, or has an exemption application pending. Refer to the Form 990 instructions for information on these and other exceptions. To learn more about this electronic filing requirement, read the IRS announcement. For a list of approved IRS 990 e-File providers, refer to the IRS' Modernized e-file Providers list.

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.coag.gov

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: https://tax.colorado.gov/withholding-tax

Colorado Department of Labor & Employment
Phone: 303-318-9100
Web Site: https://cdle.colorado.gov/


Click here for Colorado state statute information.