INITIAL FILING REQUIREMENTS TO BECOME COLORADO NONPROFIT

  1. HOW TO INCORPORATE IN COLORADO:
    • File the Articles of Incorporation online.
      • The filing fee is $50
      • For more information,
        • Website: sos.state.so.us
        • Phone: (303) 894-2200
        • Address: Department of State,1700 Broadway, Denver, CO 80290
  2. HOW TO OBTAIN 501(c) (3) TAX-EXEMPT STATUS:
    • Form 1023 must be submitted to: Internal Revenue Service, P.O. Box 12192, Covington, KY 41012-0192
      • Filing fee is $850 ($275 for 1023-EZ Form, as of July 1st, 2016)
      • For further information,
        • Website: www.irs.gov/charities
        • 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:
    • 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.
      • Note that corporations that file an IRS Form 990 and are exempt from federal income taxes are also exempt from Colorado corporate income taxes.
      • Send to: Colorado Department of Revenue,1375 Sherman St., Room 208, Denver, CO 80261
      • There is no filing fee.
      • For more information,
  4. HOW TO REGISTER WITH THE COLORADO STATE’S SECRETARY OF STATE:
    • 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
      • There is no filing fee.
      • For more information,
        • Phone: (303) 894-2200
        • Address: Department of State, 1700 Broadway, Denver, CO 80290

ANNUAL FILING REQUIREMENTS TO MAINTAIN A COLORADO NONPROFIT

  1. INTERNAL REVENUE SERVICE:
    • File Annual Return Form 990
      • Note that the due date is 4 and a half months after the end of fiscal year
      • Send to: Internal Revenue Service, 1160 W 12th Street, Ogden, UT 84201
      • There is no filing fee.
      • For more information,
        • Website: irs.gov/charities
        • Call:
          • (800) 829-3676 (Form related questions)
          • (800) 829-1040 (general information)
    • 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.
    • For Private Foundations: You are required to submit the Form 990-PF.
  2. COLORADO STATE’S SECRETARY OF STATE:
    • File Registration Renewal Form here.
      • Note that the due date is 4 and a half months after the end of fiscal year
      • Send to: Colorado Secretary of State, Charities Program,1700 Broadway, St. 200, Denver, CO 80202
      • The filing fee is $10
      • For more information,
  3. COLORADO STATE’S SECRETARY OF STATE:
    • File Periodic Report Form here.
      • Note that the due date is annually on the month of incorporation of the organization.
      • The filing fee is $10
      • For more information,
        • Phone: (303) 869-4864

  4. COLORADO STATE’S ATTORNEY GENERAL:
    • File Form IRS 990-PF
      • Note This filing is only required for private foundations.
      • Note that the due date is annually as specified by the Attorney General’s office.
      • Send to: Colorado Attorney General, Ralph L. Carr Colorado Judicial Center, Attn: 990PF, 1300 Broadway, 10th Fl., Denver, CO 80203
      • For more information,