Colorado

Please refer to your local statutes for the most up-to-date requirements.

Articles of incorporation

Business entity search
 
https://www.sos.state.co.us/biz/BusinessEntityCriteriaExt.do
Form (e-file)
 
Link: http://www.sos.state.co.us/biz/FileDocNameAvailCriteria.do?transTyp=ARTINC_NPC
Additional info
 
Fee: $50
Processing: 4 business days (estimate)
Signatures: No special requirements at this time

Corporate annual report

Notes
 
Nonprofit corporations are required to file an annual report. Failure to file an annual report will result in being dissolved by the state.
Business entity search
 
https://www.sos.state.co.us/biz/BusinessEntityCriteriaExt.do
Form (e-file)
 
Link: http://www.sos.state.co.us/biz/FileDocSearchCriteria.do?transTyp=REPORT
Due: Within 3 months of incorporation anniversary
Fee: $25.00

Charity registration

Charity search
 
https://www.sos.state.co.us/ccsa/pages/search/basic.xhtml
Filing exemption available!
 
Rule: Gross receipts of less than $25,000.00
Not eligible if using a professional fundraiser.
Link:
Due: n/a
Fee: None, to the best of our knowledge
Initial form (e-file)
 
Link: http://www.sos.state.co.us/pubs/charities/charitableHome.html
Due: Prior to soliciting funds (unless exempt from filing)
Fee: $10.00
Renewal form (e-file)
 
Link: http://www.sos.state.co.us/pubs/charities/charitableHome.html
Due: Each time a 990 series return is filed
Fee: $10.00

Income/franchise tax exemption

More: https://www.colorado.gov/tax#1197451531334

Sales tax exemption

Notes
 
Sales tax exemption in Colorado is not required, but is recommended. You will not be exempt from sales tax unless you file.
Initial form
 
Link: DR 0715
https://tax.colorado.gov/sites/tax/files/documents/DR0715_2023.pdf
Due: n/a
Fee: None, to the best of our knowledge
Required attachments:

  • Proof of 501(c)(3) status
  • Latest financial statement
  • Articles of Incorporation
  • SOS Certificate of Good Standing
  • Thoroughly check form instructions for any additional required documents
Renewal form
 
Link: DR 0715
https://tax.colorado.gov/sites/tax/files/documents/DR0715_2023.pdf
Due: Some organizations may be required to renew annually, while others may be able to maintain their status for the life of the organization without renewal. Please check your initial approval letter for more information.
Fee: None, to the best of our knowledge
Required attachments:

  • Proof of 501(c)(3) status
  • Latest financial statement
  • Articles of Incorporation
  • SOS Certificate of Good Standing
  • Thoroughly check form instructions for any additional required documents

Tax department

Raffle (games of chance)

Notes
 
Group must be in existence for 5 years. Proof of tax-exempt status. Purpose statement. Membership qualifications. Copies of AOI and Bylaws, member roster, and board members. Can be e-filed
Filing information (e-file)
 
Link: https://www.sos.state.co.us/pubs/bingo_raffles/FAQs/licenses.html
Due: Before event
Fee: $100.00

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With PBUSA membership, we file all the IRS and state paperwork. We keep your booster club up and running year after year.