Colorado Nonprofit Compliance

Required annual filings

This guide covers the required filings to maintain a nonprofit corporation in Colorado. If you are looking to form nonprofit in Colorado, please visit our Start Your Colorado Nonprofit guide. The steps below apply to nonprofits that are both incorporated and foreign qualified in Colorado. Please note that this is a general list and may not be exhaustive or applicable to all nonprofits.

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1 File IRS Form 990
Agency:Internal Revenue Service (IRS)
Form:

IRS Form 990-N, 990-EZ, 990-PF or 990

Instructions:

See Form 990 Thresholds to determine which form to file.  Then see Current Form 990 Series for instructions.

Due:

The 15 day of the 5 month following the end of the taxable year.  For most organizations, the tax year ends December 31 so the Form 990 is due May 15.

Original Ink:Not required
Notarize:Not required
2 File Colorado Corporate Tax Exemption Renewals

Not required



There is no renewal requirement for Colorado corporate income tax exemption.

More information: Colorado Department of Revenue
3 File Colorado Sales Tax Exemption Renewals

Not required



Colorado does not have a renewal requirement for sales tax exemption.

More information: Colorado Department of Revenue
4 File Colorado Periodic Report
Agency:Colorado Secretary of State
Form:

Periodic Report

Instructions:

Instruction sheet

Filing method:

Online

Agency fee:

$10

Due:

Annually during the three-month period beginning with the first day of the entity’s anniversary month of formation. For example, if an entity was formed on January 15, the Periodic Report would be due each subsequent year between January 1 and March 31.

Law:

C.R.S. § 7-90-501

Original Ink:Not required
Notarize:Not required
Notes:
  • Can be filed up to 2 months early
  • Must be filed online and paid with a credit/debit card.
  • Anyone with authority may file.
5 Renew the Charitable Solicitation Registration

Colorado Charitable Organization Registration

Agency:Colorado Secretary of State (Charities)
Legal Notes:

Colorado Revised Statutes § 6-16-104

Automatic Exemption

Exemption Eligible Organizations:
  • Charities that do not intent to solicit and receive and do not actually receive more than $25,000 in contributions during a fical year
  • Charities that do not receive contributions from more than 10 persons during a fiscal year
  • Religious organizations that are exempt from filing the IRS 990
  • Political organizations
  • Appeals for individuals
Original Ink:Not required
Notarize:Not required
Notes:

Exempt charities can file an optional exemption claim to have a public record of their exempt status created in the secretary of state's database.

Initial Registration

Instructions:

Instructions for Registering as a Charitable Organization

Filing method:

Online

Agency fee:

$10

Original Ink:Not required
Notarize:Not required
Notes:
  • Any charitable organization that (1) solicits contributions in Colorado, (2) has contributions solicited in Colorado on its behalf, or (3) participates in a charitable sales promotion must register in Colorado.
  • Be prepared to disclose contracts with paid solicitors.
  • Any authorized officer must sign electronically.
  • After approval you will receive a registration number and a printable "certificate of registration".  You can view and print a Certificate of Registration from the summary screen of any registered group.
  • Some Colorado counties and municipalities may require charities that solicit in-person to register prior to fundraising.

Registration Renewal

Filing method:

Online

Agency fee:

$10

Due:

Renewal is due annually by the 15th day of the 5th month after the close of your organization's fiscal year, however, Colorado automatically grants a 3 month extension of this deadline.

Original Ink:Not required
Notarize:Not required
Notes:
  • Also file your annual financial report
  • Any authorized officer must sign electronically.
  • After approval you will receive a registration number and a printable "certificate of registration"

Change of Fiscal Year

Filing method:

Online

Agency fee:

$0

Turnaround:

Immediately online

Original Ink:Not required
Notarize:Not required
Notes:

Fiscal year can be changed online.

6Maintain a Colorado Registered Agent

Maintain a registered agent that has a street address in Colorado. The registered agent is responsible for receiving legal documents such as service of process. Appointing a registered agent service is often preferable to listing an officer or director, as their information often changes. Consider using our registered agent service in Boulder , CO to maintain compliance with the state requirement.


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