INITIAL FILING REQUIREMENTS TO BECOME COLORADO NONPROFIT

  1. HOW TO INCORPORATE IN COLORADO:
    1. File the Articles of Incorporation online.
    2. The filing fee is $50
    3. For more information, go to the website: sos.state.so.us or call: (303) 894-2200
    4. Address: Department of State,1700 Broadway, Denver, CO 80290
  2. HOW TO OBTAIN 501(c) (3) TAX-EXEMPT STATUS:
    1. Form 1023 must be submitted to: Internal Revenue Service, P.O. Box 12192, Covington, KY 41012-0192
    2. Filing fee is $850 ($275 for 1023-EZ Form, as of July 1st, 2016)
    3. For further information go to:www.irs.gov/charities
    4. If assistance is needed, call:(800) 829–3676 (Form related questions), (800) 829–1040 (general information)
  3. HOW TO OBTAIN COLORADO STATE’S CORPORATE INCOME AND SALES TAX EXEMPTION:
    1. File Colorado Department of Revenue Form DR 0715, together with Articles of Incorporation, a financial statement, and the 501(c) (3) Determination Letter from the IRS.
    2. Note that corporations that file an IRS Form 990 and are exempt from federal income taxes are also exempt from Colorado corporate income taxes.
    3. Send it to: Colorado Department of Revenue,1375 Sherman St., Room 208, Denver, CO 80261
    4. There is no filing fee.
    5. For more information, please go to the website: colorado.gov/revenue or call: (303) 238-7378
  4. HOW TO REGISTER WITH THE COLORADO STATE’S SECRETARY OF STATE:
    1. Charitable organizations must register online with the Secretary of State (prior to engaging in any solicitation campaign or charitable sales promotion): www.sos.state.co.us
    2. There is no filing fee.
    3. For more information, call: (303) 894-2200
    4. Address: Department of State, 1700 Broadway, Denver, CO 80290

ANNUAL FILING REQUIREMENTS TO MAINTAIN A COLORADO NONPROFIT

  1. INTERNAL REVENUE SERVICE:
    1. File Annual Return Form 990
    2. Note that the due date is 4 and a half months after the end of fiscal year
    3. Send the form to:Internal Revenue Service, 1160 W 12th Street, Ogden, UT 84201
    4. There is no filing fee.
    5. For more information go to the website: irs.gov/charities or call: (800) 829-3676 (Form related questions), (800) 829-1040 (general information)
    6. For Public Charities: Please go to the IRS website to determine which of the three forms to file: Form 990, Form 990-EZ, or Form 990-N.
    7. For Private Foundations: You are required to submit the Form 990-PF.
  2. COLORADO STATE’S SECRETARY OF STATE:
    1. File Registration Renewal Form online
    2. Note that the due date is 4 and a half months after the end of fiscal year
    3. Send it to: Colorado Secretary of State, Charities Program,1700 Broadway, St. 200, Denver, CO 80202
    4. The filing fee is $10
    5. For more information, go to the website: sos.state.co.us or call: (303) 894-2200, Fax: (303) 869-4864
  3. COLORADO STATE’S SECRETARY OF STATE:
    1. File Periodic Report Form online: www.sos.state.co.us
    2. Note that the due date is annually on the month of incorporation of the organization.
    3. The filing fee is $10
    4. For more information, call: (303) 869-4864
  4. COLORADO STATE’S ATTORNEY GENERAL:
    1. This filing is only required for private foundations.
    2. File Form IRS 990-PF
    3. Note that the due date is annually as specified by the Attorney General’s office.
    4. Send it to: Colorado Attorney General, Ralph L. Carr Colorado Judicial Center, Attn: 990PF, 1300 Broadway, 10th Fl., Denver, CO 80203
    5. For more information, go to the website: ago.state.co.us or call: (720) 508-6000