Starting and running a nonprofit in Colorado

Forming your nonprofit corporation

The state creates your organization; the IRS separately recognizes it as tax-exempt. This is the state part.

Where you file

Colorado Secretary of State, Business Organizations (online only; there's no paper form for nonprofit articles)

Official source · checked October 21, 2026

Form

Articles of Incorporation for a Nonprofit Corporation, filed online

Official source · checked October 21, 2026

Filing fee

$50.00 (online)

Official source · checked October 21, 2026

Annual report

A Periodic Report every year, filed online, for $25.00 ($50.00 late penalty). You can file it from two months before to two months after your periodic report month (shown on your entity's summary page) without a penalty; if you don't file, your nonprofit becomes Delinquent.

Official source · checked October 21, 2026

Then get your EIN and apply to the IRS for 501(c)(3) status: the formation stage walks through both.

Registering to ask for donations

Many states want charities to register before they ask residents for money. Here's what this state says.

Do you have to register?

Yes, unless you're exempt: register online with the Colorado Secretary of State's charities program before you solicit donations, have donations solicited for you, or take part in a charitable sales promotion in Colorado. You can start soliciting once your registration is approved.

Official source · checked October 21, 2026

Exempt

Charities that don't intend to raise and don't actually raise more than $25,000 in gross revenue in a fiscal year (not counting government grants and grants from 501(c)(3)s); charities that get contributions from no more than ten people in a fiscal year; churches (religious groups that file a Form 990 must register); and political parties, candidates and PACs (6-16-104(6), C.R.S.).

Official source · checked October 22, 2026

Fee

$10.00 to register and $10.00 for each annual renewal. Fines: $60.00 for failing to renew and $300.00 for soliciting while unregistered.

Official source · checked October 21, 2026

Renewal

Every year, with a financial report, by the 15th day of the fifth month after your fiscal year ends (May 15 for a calendar year), unless the IRS has allowed a later Form 990 date. The e-file system adds an automatic three-month extension, and you can ask for a second three months by the 17th day after the expiration date.

Official source · checked October 21, 2026

State tax exemption

IRS approval doesn't automatically exempt you from state taxes. Here's how this state handles them.

Income tax

Organizations the IRS has granted exempt status are generally exempt from Colorado income tax, but if you file federal Form 990-T for unrelated business income from Colorado sources or activity, you must file a Colorado corporation income tax return.

Official source · checked October 22, 2026

Sales tax

Not automatic. Apply to the Colorado Department of Revenue on Form DR 0715 (Application for Sales Tax Exemption for Colorado Organizations) with your IRS determination letter (only 501(c)(3)s are considered), your latest financial statement (new organizations send a projected one), your Colorado articles and a current Certificate of Good Standing. If approved, your Certificate of Exemption lets you buy for your regular charitable work without paying state sales tax and state-administered local sales taxes.

Official source · checked October 21, 2026

Your board

The smallest board the state's nonprofit law allows. Many charities choose more.

Minimum directors

One or more, with the number stated in or fixed under your bylaws (C.R.S. 7-128-103(1)).

Official source · checked October 22, 2026

Every year

• Colorado Secretary of State: charity registration renewal

  Charities registered with the Colorado Secretary of State file a renewal and financial report by the 15th day of the fifth month after the fiscal year ends. This is the same day your Form 990 is due to the IRS. The fee is $10. If the IRS gave you an extension, you get an automatic three-month extension, and you can ask for a second one, but never more than six months total. If you renew more than 17 days late, you must reinstate and pay a $60 fine for each year you should have been registered. Charities with gross revenue of $25,000 or less (not counting government grants and grants from 501(c)(3) groups) and churches that don't file Form 990 don't have to register. Confirm with the Colorado Secretary of State.

  Official source · checked October 17, 2026

• Colorado Secretary of State: periodic report

  Colorado nonprofit corporations file a Periodic Report with the Secretary of State every year. Your 'Periodic report month' is shown on your entity's Summary page. You can file from two months before that month until the end of the second month after it with no penalty. For example, if your month is January, the report is due by March 31. The fee is $25 online, and a late report costs a $50 penalty. If you still don't file, the entity becomes Delinquent. Confirm with the Colorado Secretary of State.

  Official source · checked October 17, 2026

Federal deadlines (the Form 990 family) depend on your fiscal year and size. The compliance calendar puts them and Colorado's in date order.

Make my Colorado calendar

Who to ask

We don't list a free legal help program for Colorado charities yet. The directory has the programs we know of.