INITIAL FILING REQUIREMENTS TO BECOME A COLORADO NONPROFIT

1. INCORPORATE IN COLORADO

File the Articles of Incorporation online.

  • Filing fee: $50 
  • For assistance and more information:

2. OBTAIN 501(c) (3) TAX-EXEMPT STATUS:

Submit Form 1023 online through Pay.gov. 

3. 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.

  • There is no filing fee.
  • For more information and where to send all documents to:

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

4. REGISTER WITH THE COLORADO STATE SECRETARY OF STATE

Charitable organizations must register online with the Secretary of State before engaging in any solicitation campaign or charitable sales promotion.

  • There is no filing fee.
  • For more information and where to send all documents to:

ANNUAL FILING REQUIREMENTS TO MAINTAIN A COLORADO NONPROFIT

1. INTERNAL REVENUE SERVICE

File the Annual Return Form 990: https://www.irs.gov/charities-non-profits/required-filing-form-990-series. Note that the due date is 4 and a half months after the end of the fiscal year.

  • There is no filing fee.
  • For more information and where to send all documents to:
    • Internal Revenue Service, 1160W 12th Street, Ogden, UT 84201-0027
    • (800) 829-3676 (Form 990-related questions) AND (800) 829-1040 (general questions)
    • http://www.irs.gov/charities
  • 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 the Registration Renewal Form online here.

  • Filing fee: $10
  • Due date: 4 and a half months after the end of the fiscal year
  • For assistance and more information:

File the Periodic Report Form online here.

  • Filing fee: $10
  • Due date: Annually on the month of incorporation of the organization
  • Refer to the contacts above for more assistance and information.

3. COLORADO STATE’S ATTORNEY GENERAL

File IRS Form 990-PF.

  • Filing fee: $0-25 (Form 199 Only, form 199N is free), $0 (Form 109)
  • Due date: Annually as specified by the Attorney General’s office.
  • For more information and where to send all documents to:
    • Colorado Attorney General, Ralph L. Carr Colorado Judicial Center, Attn: 990PF, 1300 Broadway, 10th Fl., Denver, CO 80203
    • (720) 508-6000
    • http://www.ago.state.co.us/

Note that this filing is only required for private foundations.