Colorado
This guide organizes 159 Colorado nonprofit compliance facts supported by 82 official sources. 13 entries are currently marked Verification in Progress.
159 facts · 146 source verified · 13 in progress · 82 official sources
On this page
- Start Here
- Recurring Deadlines and Key Thresholds
- Form a Colorado Nonprofit
- Governing the Corporation
- Maintain Good Standing
- Foreign Nonprofits
- Charitable Solicitation and Annual Reporting
- Small-Charity Exemption
- Professional Fundraising and Cause Marketing
- Colorado Income and Sales Taxes
- Property Tax
- Hiring Employees
- Bingo and Raffles
- Lobbying and Political Activity
- Future 2026–2027 Changes
- Dissolution and Final Closures
- Local and Specialized Requirements
- Official Sources
- Recent Compliance Updates
- Methodology & Disclaimer
Start Here
These are Colorado’s highest-priority nonprofit compliance decision points. Some apply at formation or recur annually; others apply only when the organization solicits contributions, claims a tax or property exemption, hires employees, operates across state lines, conducts bingo or raffles, lobbies, or winds down. Three enacted laws take effect August 12, 2026, and a separate periodic-report workforce-data rule takes effect July 1, 2027, so check each fact’s effective date and applicability.
Form the entity under C.R.S. title 7, articles 121 through 137. Corporate existence is separate from federal §501(c)(3), tax exemptions, charity registration, property-tax exemption, gaming, and lobbying status.
- Deadline
- Before operating as a Colorado nonprofit corporation.
- Fee
- $50 formation filing fee.
- Filing agency
- Colorado Secretary of State, Business and Licensing Division
- Frequency
- One time.
- How to comply
- File Articles of Incorporation online through the Secretary of State business filing system.
- Official form or portal
- Online Articles of Incorporation — Nonprofit Corporation.
Applies to: An organization choosing the ordinary domestic nonprofit corporate form.
- Unincorporated nonprofit associations, charitable trusts, religious corporations sole, cooperatives, and foreign entities use distinct frameworks.
- No Colorado nonprofit corporation exists until the articles are accepted.
Last verified: 2026-07-27
Official sources: Colorado General Assembly / Office of Legislative Legal Services and 2 more
View official sources (3)
Secretary of State acceptance creates a state entity but does not grant federal §501(c)(3) recognition or satisfy the federal organizational and operational tests.
- Deadline
- Before representing the organization as federally recognized.
- Fee
- Colorado formation fee and IRS user fee are separate.
- Filing agency
- Colorado Secretary of State (Colorado SOS)
- Responsible party
- Colorado Secretary of State; Internal Revenue Service
- Frequency
- Initial and continuous.
- How to comply
- Form the corporation, then use the appropriate IRS exemption application or valid federal exception.
- Official form or portal
- Colorado filed articles; IRS Form 1023 or 1023-EZ when eligible.
Applies to: A Colorado nonprofit corporation seeking federal charitable recognition.
- Churches and certain other organizations may be federally exempt without an application, but Colorado obligations remain separate.
- Improperly claiming federal recognition can create tax and solicitation consequences.
Last verified: 2026-07-27
Official sources: Colorado General Assembly / Office of Legislative Legal Services and 2 more
View official sources (3)
Federal recognition, Colorado charity registration, Colorado income-tax treatment, and a Colorado sales-tax exemption certificate are distinct systems with separate triggers and agencies.
- Deadline
- Before claiming any state exemption or soliciting contributions.
- Fee
- Fees vary by system; the DR 0715 exemption application has no fee.
- Filing agency
- Colorado Department of Revenue, Taxation Division (Colorado DOR)
- Responsible party
- Colorado Department of Revenue; Colorado Secretary of State
- Frequency
- Initial and recurring.
- How to comply
- Complete each applicable registration or application separately.
- Official form or portal
- DR 0715; charity e-filing system; applicable income-tax returns.
Applies to: A federally exempt organization operating, buying, selling, or soliciting in Colorado.
- Property-tax and gaming status remain separate as well.
- Combining statuses can cause unsupported exemption claims or missed filings.
Last verified: 2026-07-27
Official sources: Colorado Secretary of State and 3 more
View official sources (4)
Continuously maintain a registered agent with a Colorado registered agent address and keep the Secretary of State record current.
- Deadline
- At formation and continuously.
- Fee
- Included at formation; registered-agent statement of change is $10.
- Filing agency
- Colorado Secretary of State (Colorado SOS)
- Responsible party
- Colorado Secretary of State; corporation and registered agent
- Frequency
- Continuous; event-triggered updates.
- How to comply
- Name the agent in the articles and file a statement of change when information changes.
- Official form or portal
- Articles of Incorporation; Statement of Change Changing Registered Agent Information.
Applies to: Every domestic Colorado nonprofit corporation.
- The registered agent address is distinct from the principal office and mailing address.
- Failure can cause noncompliant status and eventual delinquency.
Last verified: 2026-07-27
Official sources: Colorado General Assembly / Office of Legislative Legal Services and 2 more
View official sources (3)
Colorado permits lawful nonprofit purposes, but federal-compatible charitable purpose, private-benefit, lobbying, political-campaign, and asset-dedication provisions may need to be added.
- Deadline
- At formation when possible and before federal determination.
- Fee
- Included at formation; later amendment $25.
- Filing agency
- Colorado Secretary of State (Colorado SOS)
- Responsible party
- Colorado Secretary of State; Internal Revenue Service
- Frequency
- Event-triggered.
- How to comply
- Add tailored provisions to the articles or amend before relying on the federal organizational test.
- Official form or portal
- Articles of Incorporation or amendment; IRS Form 1023/1023-EZ.
Applies to: A corporation intending to seek or maintain federal §501(c)(3) recognition.
- These federal clauses are not universal Colorado minimum articles requirements.
- Inadequate clauses may delay or prevent federal recognition.
Last verified: 2026-07-27
Official sources: Colorado General Assembly / Office of Legislative Legal Services and 3 more
View official sources (4)
The current online filing fee for nonprofit Articles of Incorporation is $50; do not rely on older temporary fee reductions.
- Deadline
- With the articles.
- Fee
- $50.
- Filing agency
- Colorado Secretary of State (Colorado SOS)
- Frequency
- One time.
- How to comply
- Pay through the online filing checkout.
- Official form or portal
- Online Articles of Incorporation.
Applies to: A filer forming a domestic Colorado nonprofit corporation.
- Optional later filings and certificates have separate fees.
- The filing is not completed without payment.
Last verified: 2026-07-27
Official sources: Colorado Secretary of State and 1 more
View official sources (2)
Organize the corporation by adopting bylaws, selecting directors and officers, approving banking and tax actions, and documenting authority.
- Deadline
- Promptly after incorporation and before relying on organizational authority.
- Fee
- No State filing fee.
- Responsible party
- Incorporators or initial directors; board of directors
- Frequency
- One time.
- How to comply
- Hold a meeting or execute valid written action and retain the record.
- Official form or portal
- Organizational minutes or written consent.
Applies to: A newly formed Colorado nonprofit corporation.
- The organizational action itself is not filed with the Secretary of State.
- Actions taken without valid organizational authority may be challenged.
Last verified: 2026-07-27
Official sources: Colorado General Assembly / Office of Legislative Legal Services and 1 more
View official sources (2)
Adopt bylaws governing members, directors, officers, meetings, committees, records, conflicts, and amendments; retain them internally.
- Deadline
- At organization and before relying on internal procedures.
- Fee
- No State filing fee.
- Responsible party
- Board of directors or other body authorized by law and the articles
- Frequency
- Adopt once; amend as authorized.
- How to comply
- Approve bylaws by meeting or written action and maintain the amendment history.
- Official form or portal
- Bylaws and adoption resolution.
Applies to: Every Colorado nonprofit corporation.
- Bylaws cannot override mandatory law or the articles and are not routinely filed.
- Unadopted or inconsistent bylaws can make corporate action challengeable.
Last verified: 2026-07-27
Official sources: Colorado General Assembly / Office of Legislative Legal Services and 1 more
View official sources (2)
Colorado law requires one or more directors; the articles or bylaws may require a higher number.
- Deadline
- At organization and continuously.
- Fee
- No State filing fee.
- Responsible party
- Members or other electing body; board of directors
- Frequency
- Continuous.
- How to comply
- Elect or appoint at least one qualified director and retain the action.
- Official form or portal
- Articles, bylaws, election minutes, director roster.
Applies to: An ordinary Colorado nonprofit corporation with a board.
- Special entities or governing documents may require more directors.
- A corporation without the required board cannot validly exercise board authority.
Last verified: 2026-07-27
View official source
File a periodic report electronically each year to confirm or update principal office and registered-agent information and maintain good standing.
- Deadline
- Within the entity’s five-month filing window.
- Fee
- $25.
- Filing agency
- Colorado Secretary of State (Colorado SOS)
- Frequency
- Annual.
- How to comply
- File electronically from the entity record.
- Official form or portal
- Periodic Report.
Applies to: Domestic nonprofit corporations and reporting foreign entities.
- Charity renewal, tax filings, and registered-agent changes are separate.
- Late filing changes status to Noncompliant and later Delinquent.
Last verified: 2026-07-27
Official sources: Colorado Secretary of State and 3 more
View official sources (4)
The report may be filed during the two months before the periodic-report month, the report month itself, and the two months after it; the ordinary due date is the last day of the second following month.
- Deadline
- Last day of the second month after the assigned report month.
- Fee
- $25 on time.
- Filing agency
- Colorado Secretary of State (Colorado SOS)
- Frequency
- Annual.
- How to comply
- Check the entity Summary page for the assigned month and file online.
- Official form or portal
- Business database Summary page; Periodic Report.
Applies to: A reporting entity calculating its Colorado deadline.
- Do not substitute incorporation anniversary or charity fiscal-year deadlines.
- Missing the due date causes Noncompliant status and a late penalty.
Last verified: 2026-07-27
Official sources: Colorado Secretary of State and 1 more
View official sources (2)
After the ordinary due date the entity becomes Noncompliant; if the default is not cured for 60 days it becomes Delinquent and must use the delinquency-cure process.
- Deadline
- Noncompliant at missed due date; Delinquent after 60 uncured days.
- Fee
- Late-report and cure fees differ.
- Filing agency
- Colorado Secretary of State (Colorado SOS)
- Frequency
- Event-triggered.
- How to comply
- Use the filing available for the entity’s current status.
- Official form or portal
- Periodic Report or registered-agent change while Noncompliant; Statement Curing Delinquency after Delinquent.
Applies to: An entity that missed a report deadline or lacks a registered agent.
- Do not merge this process with reinstatement after dissolution or revocation.
- Using the wrong filing can delay restoration of good standing.
Last verified: 2026-07-27
Official sources: Colorado Secretary of State and 1 more
View official sources (2)
File the online Statement Curing Delinquency, correct the underlying default, and pay the current cure fee to return to good standing.
- Deadline
- After delinquency and before relying on good-standing status.
- Fee
- $100.
- Filing agency
- Colorado Secretary of State (Colorado SOS)
- Frequency
- Event-triggered.
- How to comply
- File from the entity record and correct required information.
- Official form or portal
- Statement Curing Delinquency.
Applies to: A domestic or foreign entity in Delinquent status.
- Reinstatement is a different procedure used after specified termination or dissolution events.
- The entity remains delinquent until the filing is accepted.
Last verified: 2026-07-27
Official sources: Colorado Secretary of State and 1 more
View official sources (2)
File a Statement of Foreign Entity Authority, appoint a Colorado registered agent, and provide jurisdiction, principal-office, and other required information before covered activity.
- Deadline
- Before transacting business or conducting activities when authority is required.
- Fee
- $100.
- Filing agency
- Colorado Secretary of State (Colorado SOS)
- Frequency
- One time; annual maintenance thereafter.
- How to comply
- File the foreign authority statement online.
- Official form or portal
- Statement of Foreign Entity Authority.
Applies to: A nonprofit corporation or other nonprofit entity formed outside Colorado that will transact business or conduct activities in Colorado.
- Charity registration, tax registration, and local licensing remain separate.
- An unauthorized foreign entity may face statutory limits and must cure before maintaining certain proceedings.
Last verified: 2026-07-27
Official sources: Colorado Secretary of State and 3 more
View official sources (4)
File an electronic registration statement before solicitation unless a statutory exemption applies.
- Deadline
- Before solicitation or participation in a charitable sales promotion.
- Fee
- $10 initial registration.
- Filing agency
- Colorado Secretary of State, Charities and Fundraisers Program
- Responsible party
- Colorado Secretary of State, Charities Program
- Frequency
- Initial; annual renewal.
- How to comply
- File through the online charities system.
- Official form or portal
- Charitable Organization Registration.
Applies to: A domestic or foreign charitable organization that intends to solicit contributions in Colorado or participate in a charitable sales promotion.
- Corporate formation or foreign authority does not satisfy this filing.
- Unregistered solicitation can produce fines, suspension, and enforcement.
Last verified: 2026-07-27
Official sources: Colorado Secretary of State and 3 more
View official sources (4)
The exemption has two independent branches joined by “or”: the adjusted gross-revenue branch or the ten-contributor branch. Satisfaction of either branch is sufficient if all other conditions, including no paid solicitor, are met.
- Deadline
- Before relying on the exemption and throughout the fiscal year.
- Fee
- No exemption filing fee identified.
- Filing agency
- Colorado Secretary of State (Colorado SOS)
- Frequency
- Annual monitoring.
- How to comply
- Maintain records proving the applicable branch and other conditions.
- Official form or portal
- Revenue, grant, contribution, contributor, and fundraiser records.
Applies to: A charitable organization considering the small-organization exemption in C.R.S. § 6-16-104(6)(c).
- First independent branch: the organization does not intend to and does not actually receive gross revenue in excess of $25,000 during the fiscal year, after the specified grant exclusions.
- Second independent branch: the organization does not receive contributions from more than ten persons. The two branches are joined by “or”, so satisfying either one is enough.
- Either branch is defeated by using a paid solicitor.
- The exemption does not merge revenue, contributions, contributors, or excluded grants.
- Incorrect reliance can cause unregistered solicitation fines and late registration.
Last verified: 2026-07-27
Official sources: Colorado Secretary of State and 1 more
View official sources (2)
Use of a paid solicitor disqualifies the organization from the exemption even if the revenue or contributor branch is satisfied.
- Deadline
- Before engaging a paid solicitor.
- Fee
- Charity registration $10; fundraiser filings and fees separate.
- Filing agency
- Colorado Secretary of State (Colorado SOS)
- Frequency
- Event-triggered.
- How to comply
- Register the charity and complete the paid-solicitor workflow before the campaign.
- Official form or portal
- Charity Registration; paid-solicitor contract and solicitation notice.
Applies to: A charity otherwise eligible for the small-charity exemption.
- Using a paid solicitor defeats the small-charity exemption on either branch, regardless of revenue or contributor count.
- Employees, volunteers, consultants, auctioneers, and commercial coventurers require classification under their own definitions.
- Using a paid solicitor while unregistered can create separate charity and solicitor fines.
Last verified: 2026-07-27
Official sources: Colorado Secretary of State and 2 more
View official sources (3)
File renewal and the required financial report by the fifteenth day of the fifth month after fiscal-year end unless a later IRS-authorized date and Colorado extension rules apply.
- Deadline
- Fifteenth day of the fifth month after fiscal-year close.
- Fee
- $10 renewal.
- Filing agency
- Colorado Secretary of State (Colorado SOS)
- Frequency
- Annual.
- How to comply
- File electronically with the applicable Form 990 or financial information.
- Official form or portal
- Charitable Organization Renewal and Financial Report.
Applies to: A registered charity that solicited in Colorado during the fiscal year.
- Calendar-year organizations ordinarily have a May 15 statutory due date.
- Late filing can cause expiration, fines, and inability to solicit.
Last verified: 2026-07-27
Official sources: Colorado Secretary of State and 2 more
View official sources (3)
Federal exemption generally informs Colorado corporation-income-tax treatment, but Colorado-source unrelated business taxable income can require a Colorado corporate return.
- Deadline
- For each tax year with a Colorado filing obligation.
- Fee
- No return filing fee; tax, penalties, and interest may apply.
- Filing agency
- Colorado Department of Revenue, Taxation Division (Colorado DOR)
- Responsible party
- Colorado Department of Revenue
- Frequency
- Annual and final.
- How to comply
- Determine Colorado-source taxable income and file the applicable return electronically or by an accepted method.
- Official form or portal
- DR 0112 and federal Form 990-T support.
Applies to: A federally tax-exempt organization with Colorado activity or unrelated business income.
- Federal Form 990-T does not itself complete Colorado filing.
- Failure can produce assessments, penalties, interest, and unresolved accounts at dissolution.
Last verified: 2026-07-27
Official sources: Colorado Department of Revenue and 1 more
View official sources (2)
Submit DR 0715 and supporting organizational, federal, good-standing, and financial information; federal recognition alone does not issue a Colorado certificate.
- Deadline
- Before claiming exempt purchases.
- Fee
- No fee.
- Filing agency
- Colorado Department of Revenue, Taxation Division (Colorado DOR)
- Responsible party
- Colorado Department of Revenue
- Frequency
- Initial; update when material information changes.
- How to comply
- Submit DR 0715 through the current Department process or Revenue Online workflow when available.
- Official form or portal
- DR 0715 — Application for Exempt Entity Certificate.
Applies to: A qualifying charitable organization seeking exempt purchases.
- Sales by the organization, local home-rule taxes, property tax, and charity registration are separate.
- Without an issued certificate, vendors may collect tax and the organization cannot rely on the charitable purchase exemption.
Last verified: 2026-07-27
Official sources: Colorado Department of Revenue and 3 more
View official sources (4)
The purchase must be for the organization’s regular charitable functions and activities and paid directly from organizational funds, subject to the Department’s documentation rules.
- Deadline
- At each exempt purchase.
- Fee
- No filing fee; tax applies when conditions fail.
- Filing agency
- Colorado Department of Revenue, Taxation Division (Colorado DOR)
- Responsible party
- Colorado Department of Revenue; seller
- Frequency
- Per transaction.
- How to comply
- Provide the exemption certificate and pay with qualifying organizational funds.
- Official form or portal
- Exemption certificate and purchase records.
Applies to: A certified charitable organization making purchases.
- Personal purchases, later taxable use, meals, lodging, vehicles, admissions, and construction can use special rules.
- Unsupported purchases can be assessed tax, penalty, and interest.
Last verified: 2026-07-27
Official sources: Colorado Department of Revenue and 2 more
View official sources (3)
The State exemption applies only when the funds are retained for charitable service, prior-calendar-year net proceeds from otherwise taxable sales were less than $45,000, and current-calendar-year net proceeds are less than $45,000.
- Deadline
- At each sale and throughout both calendar years.
- Fee
- No State sales-tax license required solely for qualifying exempt sales under current guidance.
- Filing agency
- Colorado Department of Revenue, Taxation Division (Colorado DOR)
- Responsible party
- Colorado Department of Revenue
- Frequency
- Continuous annual monitoring.
- How to comply
- Track net proceeds and charitable use and document the exemption.
- Official form or portal
- Sales ledger, cost records, charitable-use records.
Applies to: A charitable organization selling otherwise taxable goods or services.
- First condition: the funds raised are retained by the organization for its charitable service.
- Second condition: net proceeds from otherwise taxable sales were less than $45,000 in the preceding calendar year.
- Third condition: net proceeds from otherwise taxable sales are less than $45,000 in the current calendar year. All three conditions must hold at once.
- This $45,000 test is separate from the charity-registration $25,000 gross-revenue test.
- Failure of any branch makes taxable sales subject to licensing, collection, and returns.
Last verified: 2026-07-27
Official sources: Colorado Department of Revenue and 2 more
View official sources (3)
Property-tax exemption is not automatic from §501(c)(3) or sales-tax status; file the prescribed application through the county-assessor and Division of Property Taxation process.
- Deadline
- After acquisition and before relying on exemption for the applicable tax year.
- Fee
- $205 new application fee effective July 1, 2026.
- Filing agency
- Colorado Division of Property Taxation
- Responsible party
- Colorado Division of Property Taxation; county assessor; Property Tax Administrator
- Frequency
- Initial; annual report thereafter.
- How to comply
- Submit the category form and attachments to the county assessor for transmission or through the current instructed channel.
- Official form or portal
- Form A and category schedule such as K, L, H, O, or M.
Applies to: A nonprofit owning real or personal property claimed for religious, school, strictly charitable, or another statutory exempt use.
- Classification depends on ownership, use, category, and private-gain restrictions.
- Without approval the property remains taxable.
Last verified: 2026-07-27
Official sources: Colorado Division of Property Taxation and 3 more
View official sources (4)
A qualifying nonprofit becomes liable when it employs four or more individuals for some portion of a day in each of twenty different weeks during a calendar year, subject to statutory exclusions and other liability routes.
- Deadline
- After the liability threshold is met or another liability determination applies.
- Fee
- No registration fee.
- Filing agency
- Colorado Division of Unemployment Insurance
- Responsible party
- Colorado Department of Labor and Employment, Division of Unemployment Insurance
- Frequency
- Initial; quarterly thereafter.
- How to comply
- Register through MyUI Employer and respond to the liability determination.
- Official form or portal
- MyUI Employer registration.
Applies to: A qualifying §501(c)(3) organization with Colorado workers.
- A qualifying § 501(c)(3) employer reaches the nonprofit threshold at four employees for some portion of a day in each of twenty weeks in the current or preceding calendar year. The weeks need not be consecutive.
- Weeks need not be consecutive and the same individuals need not work every week; religious and other service exclusions may apply.
- Failure can produce back premiums or reimbursements, penalties, and interest.
Last verified: 2026-07-27
Official sources: Colorado Department of Labor and Employment and 1 more
View official sources (2)
Maintain workers’ compensation insurance at all times unless a narrow statutory exclusion applies, regardless of part-time status or family relationship.
- Deadline
- Before the first covered employee works and continuously.
- Fee
- Premium varies.
- Filing agency
- Colorado Division of Workers’ Compensation
- Responsible party
- Colorado Division of Workers’ Compensation; authorized insurer
- Frequency
- Continuous.
- How to comply
- Purchase coverage from an authorized carrier or qualify for self-insurance.
- Official form or portal
- Workers’ compensation policy or self-insurance authorization.
Applies to: A nonprofit employer with one or more employees working in Colorado.
- Workers’ compensation coverage is generally required once the organization has one or more employees, which is a different and lower trigger than the unemployment-insurance threshold.
- Independent-contractor status depends on the actual relationship; certain officers or classes may reject coverage only when permitted.
- An uninsured employer pays the claim and an additional penalty equal to 25% of benefits, and may face other enforcement.
Last verified: 2026-07-27
Official sources: Colorado Division of Workers’ Compensation and 1 more
View official sources (2)
Obtain the appropriate annual license before printing or selling tickets or conducting games, and comply with the constitutional and statutory qualification rules.
- Deadline
- Before any licensed game activity.
- Fee
- Current annual license fee is set by the current Bingo-Raffles fee schedule and was not reliably extractable from the public pages reviewed.
- Filing agency
- Colorado Secretary of State, Bingo-Raffles Program
- Frequency
- Annual.
- How to comply
- Apply through the online or accepted Bingo-Raffles filing process.
- Official form or portal
- Bingo-Raffle License Application or Renewal.
Applies to: A qualified organization conducting bingo, raffles, pull tabs, progressive games, or other licensed games of chance.
- Charitable solicitation registration does not authorize gaming; limited statutory exceptions require separate analysis.
- Unlicensed gaming can produce criminal and administrative enforcement, suspension, or revocation.
Verification in progress: The licensing requirement and annual term are verified, but a current authoritative universal fee amount was not confirmed from the reviewed live materials. Confirm the 2026 license fee in the current live fee schedule before publication.
Last verified: 2026-07-27
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Colorado Secretary of State and 2 more
View official sources (3)
File the online nonprofit dissolution document after proper approval; the filing creates a public dissolved record but does not complete winding up or other account closures.
- Deadline
- After approval and at the chosen effective time.
- Fee
- $10.
- Filing agency
- Colorado Secretary of State (Colorado SOS)
- Frequency
- One time.
- How to comply
- File online from the entity record.
- Official form or portal
- Dissolve a Nonprofit Corporation / Articles of Dissolution.
Applies to: A domestic nonprofit completing voluntary dissolution.
- A delinquent entity may use the specific delinquent-entity dissolution filing.
- Without filing, corporate status and periodic-report duties may continue.
Last verified: 2026-07-27
Official sources: Colorado Secretary of State and 1 more
View official sources (2)
Dissolution is a multi-system process: file the final charity report and withdrawal, final income and sales-tax returns and license closures, final payroll and employer reports, gaming reports, and local closures.
- Deadline
- By each agency’s final or event-triggered deadline.
- Fee
- Fees, tax, premiums, and penalties vary.
- Filing agency
- Colorado Secretary of State (Colorado SOS)
- Responsible party
- Colorado Secretary of State; Department of Revenue; CDLE; FAMLI; local authorities
- Frequency
- One-time final filings.
- How to comply
- Close each account only after final transactions and retain confirmations.
- Official form or portal
- Charity final report; final DR 0112 and sales-tax returns; payroll/UI/FAMLI closures; LE-21 final report; local closure forms.
Applies to: A nonprofit that has ceased the corresponding regulated activities.
- Corporate filing alone does not close any other system.
- Failure leaves recurring filings, taxes, or licenses open after corporate dissolution.
Last verified: 2026-07-27
Official sources: Colorado Secretary of State and 6 more
View official sources (7)
Recurring Deadlines and Key Thresholds
A summary and navigation device only. Every row links to the complete requirement below, where each fee, deadline formula, and threshold operator is stated in full. The row for the $100 versus $250 documentation conflict stays marked verification in progress; this table does not settle it.
| Requirement | Requirement status | Fee | Deadline | Research status |
|---|---|---|---|---|
| Pay the current $50 domestic nonprofit formation fee | Required | $50. | With the articles. | SOURCE VERIFIED |
| Use the assigned periodic-report month and exact five-month window | Required | $25 on time. | Last day of the second month after the assigned report month. | SOURCE VERIFIED |
| Pay the $50 late periodic-report penalty during Noncompliant status | Conditional | $25 report fee plus $50 late penalty. | During the 60-day Noncompliant period. | SOURCE VERIFIED |
| File a Statement Curing Delinquency to restore a delinquent entity | Conditional | $100. | After delinquency and before relying on good-standing status. | SOURCE VERIFIED |
| Register a charitable organization before soliciting in Colorado unless exempt | Required | $10 initial registration. | Before solicitation or participation in a charitable sales promotion. | SOURCE VERIFIED |
| Apply the small-charity exemption using the statutory OR logic | Conditional | No exemption filing fee identified. | Before relying on the exemption and throughout the fiscal year. | SOURCE VERIFIED |
| Renew charitable registration by the statutory fiscal-year deadline | Required | $10 renewal. | Fifteenth day of the fifth month after fiscal-year close. | SOURCE VERIFIED |
| File the paid-solicitor solicitation notice at least fifteen days before the campaign | Required | $75 solicitation notice. | At least 15 days before campaign solicitation. | SOURCE VERIFIED |
| Treat the current $100 versus $250 purchase-documentation conflict as unresolved | Unknown | No filing fee; tax risk depends on documentation. | At each potentially affected purchase. | In progress |
| Apply all three parts of the charitable-sales exemption | Conditional | See full requirement | At each sale and throughout both calendar years. | SOURCE VERIFIED |
| Register for Colorado unemployment insurance when the nonprofit threshold is met | Conditional | No registration fee. | After the liability threshold is met or another liability determination applies. | SOURCE VERIFIED |
| File LE-21 quarterly reports even when no games occurred | Required | See full requirement | See full requirement | SOURCE VERIFIED |
Form a Colorado Nonprofit
Choosing the legal form and completing the articles of incorporation. Colorado also recognizes unincorporated nonprofit associations, charitable trusts, and religious corporations sole, and each of those is a separate framework rather than a variant of the nonprofit corporation.
Colorado recognizes unincorporated nonprofit associations under a separate statute; the association is not a Colorado nonprofit corporation and must separately evaluate tax, charity, employment, property, and gaming duties.
- Deadline
- At organization and before regulated activity.
- Fee
- No corporate formation fee; other filings may carry fees.
- Responsible party
- Association managers; activity-specific regulators
- Frequency
- Event-triggered.
- How to comply
- Adopt governing principles and file any activity-specific registrations.
- Official form or portal
- Association agreement or governing principles; activity-specific forms.
Applies to: A nonprofit group that does not file corporate articles.
- A later incorporation is a separate transaction and does not automatically transfer every permit or exemption.
- Misstating the legal form can create authority, liability, and filing errors.
Last verified: 2026-07-27
View official source
Charitable trust duties, donor restrictions, Attorney General authority, and court remedies may apply independently of corporate or solicitation status.
- Deadline
- Before modifying, transferring, spending, or distributing restricted assets.
- Fee
- No universal filing fee; court costs vary.
- Filing agency
- Colorado Attorney General
- Responsible party
- Colorado Attorney General; Colorado courts; fiduciaries
- Frequency
- Continuous and event-triggered.
- How to comply
- Maintain gift instruments and restriction records; seek required court or Attorney General involvement.
- Official form or portal
- Trust instrument, gift agreement, restricted-asset ledger, court petition when required.
Applies to: A trustee or organization holding property subject to charitable trust or donor restrictions.
- The exact process depends on the instrument and transaction.
- Unauthorized diversion can lead to restitution, injunction, constructive trust, or fiduciary remedies.
Last verified: 2026-07-27
View official source
A religious organization may use an ordinary nonprofit corporation, a corporation sole where authorized, or another structure; charity-registration and tax exemptions have separate religious exceptions.
- Deadline
- Before entity selection and regulated activity.
- Fee
- Ordinary nonprofit articles: $50; corporation-sole paper filing fee shown separately on the fee schedule.
- Filing agency
- Colorado Secretary of State (Colorado SOS)
- Responsible party
- Colorado Secretary of State; Colorado Department of Revenue
- Frequency
- Event-triggered.
- How to comply
- Use the filing and governance framework for the chosen form.
- Official form or portal
- Articles of Incorporation — Nonprofit Corporation or Corporation Sole filing.
Applies to: A church or religious body considering Colorado entity forms.
- Ecclesiastical governance and property arrangements are fact-specific.
- Using the wrong form can leave governance, title, or exemption questions unresolved.
Last verified: 2026-07-27
Official sources: Colorado General Assembly / Office of Legislative Legal Services and 1 more
View official sources (2)
One or more persons may act as incorporators and deliver the articles; the incorporator role does not itself confer director, member, officer, or agent status.
- Deadline
- At formation.
- Fee
- Included in the $50 formation fee.
- Filing agency
- Colorado Secretary of State (Colorado SOS)
- Responsible party
- Colorado Secretary of State; incorporators
- Frequency
- One time.
- How to comply
- Identify the incorporator or person causing delivery in the online filing.
- Official form or portal
- Online Articles of Incorporation.
Applies to: A new Colorado nonprofit corporation.
- Additional roles arise only through the articles, bylaws, or organizational action.
- A defective or unauthorized filing may be rejected or require correction.
Last verified: 2026-07-27
Official sources: Colorado General Assembly / Office of Legislative Legal Services and 1 more
View official sources (2)
The entity name must satisfy Colorado naming and distinguishability rules; availability does not create trademark rights or authorize regulated activity.
- Deadline
- At formation or name change.
- Fee
- Included in formation; amendment fee is $25.
- Filing agency
- Colorado Secretary of State (Colorado SOS)
- Frequency
- Event-triggered.
- How to comply
- Search the business database and enter the lawful name in the filing.
- Official form or portal
- Business database search; Articles or amendment.
Applies to: A new or renamed Colorado nonprofit corporation.
- Trade names and trademarks are separate.
- An unavailable or unlawful name causes rejection.
Last verified: 2026-07-27
Official sources: Colorado General Assembly / Office of Legislative Legal Services and 2 more
View official sources (3)
Colorado permits optional name reservation; reservation does not create the entity or trademark rights.
- Deadline
- Before formation; for the statutory reservation period.
- Fee
- $25.
- Filing agency
- Colorado Secretary of State (Colorado SOS)
- Frequency
- Optional.
- How to comply
- File the online name-reservation statement.
- Official form or portal
- Statement of Reservation of Name.
Applies to: A prospective filer not yet ready to form.
- Reservation is not required for immediate formation.
- Without a reservation another filer may obtain the name.
Last verified: 2026-07-27
Official sources: Colorado Secretary of State and 1 more
View official sources (2)
The registered agent must consent to serve; a filing does not eliminate the need for valid consent.
- Deadline
- Before appointment.
- Fee
- No separate consent fee stated.
- Filing agency
- Colorado Secretary of State (Colorado SOS)
- Responsible party
- Corporation and registered agent; Colorado Secretary of State
- Frequency
- Per appointment.
- How to comply
- Obtain and retain consent; file the appointment or change online.
- Official form or portal
- Internal consent record; articles or statement of change.
Applies to: A corporation appointing or changing a registered agent.
- Consent may be retained internally unless the Secretary requests evidence.
- An unconsented appointment can be challenged and may require correction.
Last verified: 2026-07-27
Official sources: Colorado General Assembly / Office of Legislative Legal Services and 1 more
View official sources (2)
Provide the principal-office street address and mailing address and update them through a periodic report or statement of change.
- Deadline
- At formation and when changed.
- Fee
- Included at formation or periodic report; separate change filing may be $10.
- Filing agency
- Colorado Secretary of State (Colorado SOS)
- Frequency
- Continuous; annual confirmation.
- How to comply
- Enter addresses in the online filing and update the record when necessary.
- Official form or portal
- Articles; Periodic Report; applicable Statement of Change.
Applies to: A Colorado nonprofit corporation.
- These addresses are separate from the registered agent address.
- Inaccurate records can cause missed notices and incomplete filings.
Last verified: 2026-07-27
Official sources: Colorado Secretary of State and 2 more
View official sources (3)
The articles must state whether the corporation will have voting members; membership rights are then governed by the Act and the governing documents.
- Deadline
- At formation and before granting voting rights.
- Fee
- Included in the $50 formation fee.
- Filing agency
- Colorado Secretary of State (Colorado SOS)
- Responsible party
- Colorado Secretary of State; incorporators
- Frequency
- Continuous structure.
- How to comply
- Select the member or no-member structure in the online articles and align the bylaws.
- Official form or portal
- Online Articles of Incorporation; bylaws.
Applies to: Every Colorado nonprofit corporation.
- Donors, beneficiaries, volunteers, or congregants are not statutory members solely by participation.
- An inconsistent membership structure can invalidate elections, quorum, and approvals.
Last verified: 2026-07-27
Official sources: Colorado General Assembly / Office of Legislative Legal Services and 1 more
View official sources (2)
Use articles language directing remaining charitable assets to qualifying purposes or recipients after liabilities and restrictions; this supplements Colorado winding-up law.
- Deadline
- At formation when possible and before accepting material restricted assets.
- Fee
- Included at formation; later amendment $25.
- Filing agency
- Colorado Secretary of State (Colorado SOS)
- Responsible party
- Incorporators; board; Colorado Secretary of State; IRS
- Frequency
- Event-triggered.
- How to comply
- Include the clause in articles and preserve donor restrictions in records.
- Official form or portal
- Articles or amendment; gift instruments.
Applies to: A corporation seeking §501(c)(3) recognition or accepting restricted charitable assets.
- Colorado claims, creditor, trust, and court rules remain separate.
- Missing language can impair federal recognition and complicate dissolution.
Last verified: 2026-07-27
Official sources: Colorado General Assembly / Office of Legislative Legal Services and 3 more
View official sources (4)
A filed document may specify a permitted delayed effective date or time; otherwise it becomes effective under the ordinary filing rule.
- Deadline
- With the formation or other filed document.
- Fee
- No separate delayed-effectiveness fee stated.
- Filing agency
- Colorado Secretary of State (Colorado SOS)
- Frequency
- Event-triggered.
- How to comply
- Enter the permitted date or time in the online filing.
- Official form or portal
- Applicable online business filing.
Applies to: A filer who needs corporate existence to begin after filing acceptance.
- A delayed state date does not control federal or tax effective dates.
- Acting before the actual effective time can create authority and pre-formation issues.
Last verified: 2026-07-27
Official sources: Colorado General Assembly / Office of Legislative Legal Services and 1 more
View official sources (2)
The ordinary nonprofit articles workflow is online; the current fee schedule identifies no paper option for standard nonprofit Articles of Incorporation.
- Deadline
- At formation.
- Fee
- $50 online; ordinary paper option listed as not available.
- Filing agency
- Colorado Secretary of State (Colorado SOS)
- Frequency
- One time.
- How to comply
- Create the record through the Secretary of State online filing system.
- Official form or portal
- File a Business Document — create a new record.
Applies to: An ordinary domestic nonprofit corporation.
- Corporation sole and certain historical or special filings may use paper.
- A paper submission outside an accepted special form may be rejected.
Last verified: 2026-07-27
Official sources: Colorado Secretary of State and 2 more
View official sources (3)
Governing the Corporation
Directors, officers, members, meetings, records, and fiduciary rules under the Colorado Revised Nonprofit Corporation Act. These are continuing internal obligations rather than filings, and most of them are set by the articles and bylaws within the limits the Act allows.
A director must satisfy statutory and governing-document qualifications; the Act does not impose a universal Colorado residency requirement.
- Deadline
- Before election or appointment and throughout service.
- Fee
- No State filing fee.
- Responsible party
- Electing body; board of directors
- Frequency
- Per term.
- How to comply
- Confirm qualifications and document election or appointment.
- Official form or portal
- Articles, bylaws, director consent, minutes.
Applies to: Each director of a Colorado nonprofit corporation.
- Special-purpose laws, contracts, or governing documents may add qualifications.
- An ineligible director’s selection may be challenged.
Last verified: 2026-07-27
View official source
Use statutory defaults unless the articles or bylaws establish a different permitted term or class structure.
- Deadline
- Before the affected election.
- Fee
- No State filing fee unless articles change.
- Responsible party
- Members or appointing body; board; corporate secretary
- Frequency
- Per election cycle.
- How to comply
- State terms and classes in the articles or bylaws and maintain an election schedule.
- Official form or portal
- Articles, bylaws, election calendar, minutes.
Applies to: A corporation using fixed or staggered director terms.
- Designated and appointed directors can use special rules.
- Using the wrong term or class may create disputed vacancies or holdover service.
Last verified: 2026-07-27
View official source
Determine whether members, directors, a designated person, or another body fills the vacancy, then record the action.
- Deadline
- When a vacancy occurs.
- Fee
- No State filing fee.
- Responsible party
- Body authorized by the Act and governing documents
- Frequency
- Event-triggered.
- How to comply
- Approve the replacement through the authorized procedure and update the roster.
- Official form or portal
- Vacancy record, resolution, minutes.
Applies to: A corporation with a vacant board seat.
- The route can depend on how the seat was originally selected.
- A vacancy filled by the wrong body can leave the replacement’s authority open to challenge.
Last verified: 2026-07-27
View official source
Use written notice, determine the effective time, update quorum calculations and internal records, and fill the vacancy separately.
- Deadline
- At resignation.
- Fee
- No State filing fee.
- Responsible party
- Director; board; corporate secretary
- Frequency
- Event-triggered.
- How to comply
- Retain the resignation and update the director roster and minutes.
- Official form or portal
- Written resignation and board records.
Applies to: A director resigning from service.
- A resignation may specify a future effective date.
- Ignoring an effective resignation can cause invalid quorum or votes.
Last verified: 2026-07-27
View official source
Apply the correct member, board, designated-person, or court procedure based on how the director was selected and give required notice.
- Deadline
- At the proposed removal.
- Fee
- No State filing fee; court costs may apply.
- Responsible party
- Members, board, designated person, or court as authorized
- Frequency
- Event-triggered.
- How to comply
- Give notice, obtain the required approval, and record the result.
- Official form or portal
- Removal notice, vote record, minutes, court filing if applicable.
Applies to: A corporation proposing director removal.
- Different rules apply to elected, appointed, or designated directors.
- An unauthorized removal may be invalid.
Last verified: 2026-07-27
View official source
Colorado law does not prohibit all director compensation; use disinterested approval, reasonableness evidence, charitable-purpose controls, and payroll treatment.
- Deadline
- Before approval or payment.
- Fee
- No State filing fee; compensation and payroll costs vary.
- Responsible party
- Disinterested directors or members; board
- Frequency
- Event-triggered and periodic review.
- How to comply
- Document comparability, disclosure, recusal, approval, and payment treatment.
- Official form or portal
- Compensation policy, comparability data, conflict disclosure, resolution.
Applies to: A nonprofit compensating directors.
- Reasonable expense reimbursement is not necessarily compensation.
- Excessive or conflicted compensation can create fiduciary and federal tax consequences.
Last verified: 2026-07-27
Official sources: Colorado General Assembly / Office of Legislative Legal Services and 1 more
View official sources (2)
Define member classes, voting rights, admission criteria, dues, and other rights in the articles or bylaws consistently with the Act.
- Deadline
- Before admitting members or granting rights.
- Fee
- No State filing fee unless articles change.
- Responsible party
- Members; board; corporate secretary
- Frequency
- Continuous.
- How to comply
- Adopt clear governing provisions and maintain a membership ledger.
- Official form or portal
- Articles, bylaws, membership ledger.
Applies to: A corporation with members.
- Nonvoting participants are not voting members.
- Unclear class rights can invalidate quorum, votes, or fundamental transactions.
Last verified: 2026-07-27
View official source
Follow the Act and governing documents for admission, discipline, suspension, expulsion, or termination and provide any required notice and fair procedure.
- Deadline
- Before the action becomes effective.
- Fee
- No State filing fee.
- Responsible party
- Board, members, or authorized committee
- Frequency
- Event-triggered.
- How to comply
- Apply the adopted procedure and document the decision.
- Official form or portal
- Membership policy, notice, hearing record, resolution.
Applies to: A membership corporation taking action affecting a member.
- Ecclesiastical and other special relationships may require separate analysis.
- A procedurally defective action can be challenged and affect voting rights.
Last verified: 2026-07-27
View official source
Conduct annual and special member meetings under the Act and governing documents, including record dates, notice, quorum, voting power, and separate class approvals.
- Deadline
- On the bylaw schedule and when a valid special meeting is called.
- Fee
- No State filing fee.
- Responsible party
- Members; board or officers calling the meeting; corporate secretary
- Frequency
- Annual and event-triggered.
- How to comply
- Send notice, prepare the voter list, determine quorum, count votes, and retain minutes.
- Official form or portal
- Meeting notice, membership list, ballots, minutes.
Applies to: A corporation with voting members.
- Fundamental transactions may require additional notice or approval.
- Defective notice, quorum, or voting can invalidate action.
Last verified: 2026-07-27
View official source
Apply the Act and governing documents to proxies, remote participation, and action by written ballot or consent, including identity and record requirements.
- Deadline
- Before counting the action.
- Fee
- No State filing fee.
- Responsible party
- Members; corporate secretary; meeting chair
- Frequency
- Each action.
- How to comply
- Validate the proxy, remote process, ballot, or consent and retain the record.
- Official form or portal
- Proxy, remote attendance record, ballot, consent, minutes.
Applies to: Voting members acting without physical attendance or without a meeting.
- Director proxies are not authorized by ordinary board-action rules.
- An invalid method may change quorum or the result.
Last verified: 2026-07-27
View official source
Follow the Act and bylaws for regular and special meetings, notice, waiver, remote participation, quorum, voting, and minutes.
- Deadline
- At each meeting.
- Fee
- No State filing fee.
- Responsible party
- Board of directors; committee chair; corporate secretary
- Frequency
- Each meeting.
- How to comply
- Give required notice, confirm participation and quorum, take the vote, and retain minutes.
- Official form or portal
- Meeting notice, waiver, attendance record, minutes.
Applies to: The board and board committees.
- Higher thresholds or disinterested approval may apply to specific transactions.
- Defective procedure can make board action challengeable.
Last verified: 2026-07-27
View official source
Obtain the consent required by the Act and governing documents and file it with the minutes before relying on the action.
- Deadline
- Before the action becomes effective.
- Fee
- No State filing fee.
- Responsible party
- Board or committee; corporate secretary
- Frequency
- Each action.
- How to comply
- Collect and retain the required written or electronic consents.
- Official form or portal
- Board or committee consent record.
Applies to: A board or committee acting without a meeting.
- Member action without a meeting uses separate rules.
- Insufficient consent does not substitute for a valid meeting.
Last verified: 2026-07-27
View official source
Create committees by board action, define authority, and preserve powers reserved to the board or members.
- Deadline
- At creation and before delegated action.
- Fee
- No State filing fee.
- Responsible party
- Board of directors; committee members
- Frequency
- Continuous by charter.
- How to comply
- Adopt a committee charter and appointments and record actions.
- Official form or portal
- Committee resolution, charter, minutes.
Applies to: A board creating executive, finance, audit, or other committees.
- Advisory groups without board authority are distinct.
- Action outside delegated authority may be ineffective.
Last verified: 2026-07-27
View official source
Appoint the officers required by the bylaws and enough officers to perform signing, custody, and recordkeeping functions.
- Deadline
- At organization and continuously.
- Fee
- No State filing fee.
- Responsible party
- Board or other appointing body
- Frequency
- Continuous.
- How to comply
- Approve appointments and define authority in bylaws or resolutions.
- Official form or portal
- Bylaws, officer resolutions, roster.
Applies to: Every Colorado nonprofit corporation.
- Colorado law does not impose one universal officer-title list for every nonprofit.
- Missing an authorized officer can impair contracts, banking, and filings.
Last verified: 2026-07-27
View official source
One individual may hold multiple offices unless the articles or bylaws provide otherwise; preserve internal controls and any separate-signature requirement.
- Deadline
- At appointment and document execution.
- Fee
- No State filing fee.
- Responsible party
- Board; individual officer
- Frequency
- Per appointment.
- How to comply
- Document each office and signing authority.
- Official form or portal
- Officer resolution and authority matrix.
Applies to: A corporation combining officer functions.
- A form, contract, grant, or policy may require different signers.
- Combination is not itself unlawful, but unclear control can enable unauthorized transactions.
Last verified: 2026-07-27
View official source
Act in good faith, with appropriate care, and in the corporation’s interests, and document information and professional advice relied upon.
- Deadline
- At every corporate decision.
- Fee
- No State filing fee.
- Responsible party
- Directors and officers; board; courts for remedies
- Frequency
- Continuous.
- How to comply
- Use adequate information, deliberation, minutes, and permitted expert reliance.
- Official form or portal
- Board materials, minutes, expert reports.
Applies to: Directors and officers.
- Reliance is conditional and does not protect bad faith or knowing misconduct.
- Breach can lead to damages, injunction, removal, or other fiduciary remedies.
Last verified: 2026-07-27
View official source
Disclose material facts, use disinterested approval or other statutory safeguards, document fairness, and preserve federal private-benefit limits.
- Deadline
- Before approval or performance.
- Fee
- No State filing fee.
- Responsible party
- Board or members; interested person
- Frequency
- Event-triggered.
- How to comply
- Collect disclosure, recuse as appropriate, obtain approval, and retain minutes.
- Official form or portal
- Conflict disclosure, comparability data, resolution, minutes.
Applies to: A director, officer, or related person with a financial interest in a transaction.
- Federal excess-benefit rules are separate and may be stricter.
- Improper transactions can be voidable and create fiduciary or tax remedies.
Last verified: 2026-07-27
Official sources: Colorado General Assembly / Office of Legislative Legal Services and 1 more
View official sources (2)
Apply the statutory restrictions and charitable-purpose and federal private-benefit rules before advancing funds or guaranteeing an obligation.
- Deadline
- Before the loan or guarantee.
- Fee
- No State filing fee.
- Responsible party
- Board of directors
- Frequency
- Event-triggered.
- How to comply
- Obtain legal and tax review and document any permitted transaction.
- Official form or portal
- Loan documents, board resolution, conflict record.
Applies to: A nonprofit considering an insider loan or guarantee.
- Ordinary expense advances and indemnification may use different rules.
- An impermissible loan may create repayment, fiduciary, and tax consequences.
Last verified: 2026-07-27
Official sources: Colorado General Assembly / Office of Legislative Legal Services and 1 more
View official sources (2)
Maintain minutes, accounting records, membership records when applicable, articles, bylaws, and other records required by the Act.
- Deadline
- Continuously.
- Fee
- No State filing fee.
- Responsible party
- Corporation; records custodian
- Frequency
- Continuous.
- How to comply
- Keep complete and retrievable physical or electronic records.
- Official form or portal
- Minute book, accounting records, governing documents, membership ledger.
Applies to: Every Colorado nonprofit corporation.
- Federal, tax, grant, gaming, and employment retention rules may require more.
- Inadequate records can impair governance, inspections, audits, and filings.
Last verified: 2026-07-27
View official source
Apply the statutory scope, purpose, notice, location, copying, and confidentiality rules for member inspection and any required financial statements.
- Deadline
- Within the applicable statutory response period after a proper demand.
- Fee
- No State filing fee; reasonable copying costs may apply.
- Responsible party
- Corporation; records custodian; requesting member
- Frequency
- Event-triggered; financial statements as required.
- How to comply
- Evaluate the demand, provide permitted access, and document the response.
- Official form or portal
- Written demand, inspection log, financial statements.
Applies to: A corporation with members requesting records or financial information.
- Not every corporate record is open to every donor or member of the public.
- Wrongful denial can lead to court orders, costs, or other remedies.
Last verified: 2026-07-27
View official source
Apply mandatory and permissive indemnification standards, required determinations, advancement conditions, and insurance authority.
- Deadline
- When a covered claim or expense arises.
- Fee
- No State filing fee; insurance and legal costs vary.
- Responsible party
- Board, members, court, or other authorized decision maker
- Frequency
- Event-triggered.
- How to comply
- Make and document the required eligibility determination and agreement.
- Official form or portal
- Indemnification resolution, undertaking, insurance policy.
Applies to: A corporation protecting directors, officers, employees, or agents.
- Bad-faith, unlawful-benefit, and other statutory exclusions apply.
- Unauthorized payments can be recovered and create fiduciary exposure.
Last verified: 2026-07-27
View official source
Emergency bylaws and powers may be used only under the statutory emergency conditions and should be documented and ended when normal governance resumes.
- Deadline
- During a qualifying emergency.
- Fee
- No State filing fee.
- Responsible party
- Board and officers
- Frequency
- Event-triggered.
- How to comply
- Adopt or invoke emergency procedures and retain the factual record.
- Official form or portal
- Emergency bylaws, resolutions, minutes.
Applies to: A corporation operating during an event that prevents normal governance.
- Emergency powers do not suspend tax, employment, gaming, or charity law.
- Using emergency authority outside the statute can make action challengeable.
Last verified: 2026-07-27
View official source
Maintain Good Standing
Keeping the entity record current after formation. Noncompliant and Delinquent are two different statuses with different cures, and amendments, corrections, trade names, registered-agent maintenance, and reinstatement each remain separate filings.
Use the assigned periodic-report month and the live entity record to determine the first available report; official public guidance does not fully explain every edge case for a new filing near the report month.
- Deadline
- When the first report becomes available in the assigned window.
- Fee
- $25.
- Filing agency
- Colorado Secretary of State (Colorado SOS)
- Frequency
- One time, then annual.
- How to comply
- Monitor the Summary page and file when the report appears.
- Official form or portal
- Business database Summary page; Periodic Report.
Applies to: A newly formed or newly authorized reporting entity.
- The exact edge case for formation close to the assigned month remains portal-dependent.
- Assuming the wrong first year can cause delinquency.
Verification in progress: The statute and FAQ establish the annual formula but do not fully resolve every first-report edge case for a newly created or authorized entity. Confirm the first available report date in the live entity record after formation or authority.
Last verified: 2026-07-27
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Colorado Secretary of State and 1 more
View official sources (2)
A late periodic report is subject to the current $50 late penalty in addition to the $25 report fee.
- Deadline
- During the 60-day Noncompliant period.
- Fee
- $25 report fee plus $50 late penalty.
- Filing agency
- Colorado Secretary of State (Colorado SOS)
- Frequency
- Event-triggered.
- How to comply
- File the late report electronically before status becomes Delinquent.
- Official form or portal
- Late Periodic Report.
Applies to: An entity filing after the ordinary periodic-report due date but before delinquency.
- A registered-agent default may be cured by the appropriate statement of change rather than a report.
- Failure to cure within 60 days results in Delinquent status.
Last verified: 2026-07-27
Official sources: Colorado Secretary of State and 2 more
View official sources (3)
File the reinstatement transaction, satisfy delinquent filings and information requirements, and pay the current fee; preserve intervening rights and relation-back limitations.
- Deadline
- Within the statutory eligibility period and before resuming reliance on active status.
- Fee
- $100 plus any required filings or amounts.
- Filing agency
- Colorado Secretary of State (Colorado SOS)
- Frequency
- Event-triggered.
- How to comply
- Use the online Reinstatement filing from the entity record.
- Official form or portal
- Reinstatement.
Applies to: A dissolved, revoked, or otherwise terminated entity eligible under Colorado law.
- Not every dissolved entity is eligible, and cure of delinquency is distinct.
- The entity remains inactive until accepted; intervening rights may be protected.
Last verified: 2026-07-27
Official sources: Colorado Secretary of State and 1 more
View official sources (2)
Continuously maintain a registered agent and file a statement of change when agent information changes; a vacancy can trigger noncompliance and delinquency.
- Deadline
- Continuously and promptly after change.
- Fee
- $10 statement-of-change fee.
- Filing agency
- Colorado Secretary of State (Colorado SOS)
- Responsible party
- Colorado Secretary of State; entity and agent
- Frequency
- Continuous.
- How to comply
- File the online registered-agent change from the entity record.
- Official form or portal
- Statement of Change Changing Registered Agent Information.
Applies to: Every reporting entity.
- Agent resignation and entity replacement procedures are separate.
- Missed service and loss of good standing can result.
Last verified: 2026-07-27
Official sources: Colorado Secretary of State and 1 more
View official sources (2)
Approve the change under the Act and governing documents, then file an amendment or amended-and-restated articles online.
- Deadline
- Before treating the filed charter change as effective.
- Fee
- $25.
- Filing agency
- Colorado Secretary of State (Colorado SOS)
- Responsible party
- Board and members when applicable; Colorado Secretary of State
- Frequency
- Event-triggered.
- How to comply
- Complete the approval and file the appropriate online form.
- Official form or portal
- Articles of Amendment or Amend and Restate Articles of Incorporation.
Applies to: A nonprofit changing its name, purpose, member structure, duration, or other filed articles provisions.
- Bylaw-only changes do not require articles amendment unless the articles must change.
- An unfiled charter change is not effective as a public articles change.
Last verified: 2026-07-27
Official sources: Colorado General Assembly / Office of Legislative Legal Services and 2 more
View official sources (3)
Use the applicable statement of correction for a statutory correctable error; do not use correction to replace a substantive amendment.
- Deadline
- After discovering the defect.
- Fee
- $10 for common address or agent corrections; some correction types cost more under the fee schedule.
- Filing agency
- Colorado Secretary of State (Colorado SOS)
- Frequency
- Event-triggered.
- How to comply
- Select the correct online correction transaction.
- Official form or portal
- Applicable Statement of Correction.
Applies to: A filer correcting inaccurate or defective information in a filed document.
- Fees and availability depend on the correction type.
- An improper correction may be rejected or fail to change substantive rights.
Last verified: 2026-07-27
Official sources: Colorado Secretary of State and 1 more
View official sources (2)
Apply the nonprofit approval rules, charitable-asset restrictions, other-entity statutes, and the correct Secretary of State transaction filing.
- Deadline
- Before or at the transaction effective date.
- Fee
- Fees vary; conversion statements generally $50, combined conversions $100, and merger statements may use a paper fee shown on the schedule.
- Filing agency
- Colorado Secretary of State (Colorado SOS)
- Responsible party
- Boards, members, other parties, courts or Attorney General when applicable; Colorado Secretary of State
- Frequency
- Event-triggered.
- How to comply
- Approve and file the transaction-specific document and preserve charitable restrictions.
- Official form or portal
- Merger Statement, Conversion Statement, Combined Conversion, or other transaction form.
Applies to: A nonprofit entering a merger, conversion, or exchange.
- Tax, contract, licensing, property, gaming, and charity accounts do not automatically transfer.
- An improperly approved or filed transaction may be ineffective and can expose charitable assets.
Last verified: 2026-07-27
Official sources: Colorado General Assembly / Office of Legislative Legal Services and 2 more
View official sources (3)
The Secretary of State provides the official certificate of good standing online without charge when the entity is in good standing; copies and certifications use the online record.
- Deadline
- When requested by a bank, grantor, regulator, or counterparty.
- Fee
- Certificate of good standing: free.
- Filing agency
- Colorado Secretary of State (Colorado SOS)
- Frequency
- Optional.
- How to comply
- Open the entity record and generate the certificate or retrieve documents.
- Official form or portal
- Certificate of Good Standing; History and Documents.
Applies to: An entity needing evidence of status or filed documents.
- A certificate does not prove tax exemption, charity registration, or legal compliance beyond the filing record.
- A certificate cannot be issued when status is not Good Standing.
Last verified: 2026-07-27
View official source
File a trade-name statement and renew it as required; a trade name does not create a separate entity or trademark rights.
- Deadline
- Before or when using the trade name; renew before expiration.
- Fee
- $20 initial; $5 renewal; $10 withdrawal.
- Filing agency
- Colorado Secretary of State (Colorado SOS)
- Frequency
- Recurring while used.
- How to comply
- File from the entity record through the online trade-name workflow.
- Official form or portal
- Trade Name Statement, Renewal, or Withdrawal.
Applies to: A nonprofit using a name other than its legal entity name.
- Local licenses and federal trademarks remain separate.
- An expired or unfiled trade name can impair public records and name use.
Last verified: 2026-07-27
Official sources: Colorado Secretary of State and 1 more
View official sources (2)
Current Secretary of State formation instructions and forms do not identify a newspaper-publication or proof-of-publication step; the safe statement is limited to the ordinary Secretary of State workflow.
- Deadline
- No ordinary statewide deadline confirmed.
- Fee
- No statewide publication fee confirmed.
- Filing agency
- Colorado Secretary of State (Colorado SOS)
- Responsible party
- Colorado Secretary of State; local or special-purpose authorities if applicable
- Frequency
- Not established.
- How to comply
- No ordinary publication filing was identified in the current business workflow.
- Official form or portal
- No ordinary publication form identified.
Applies to: An ordinary domestic Colorado nonprofit corporation.
- Court proceedings, special entities, local permits, or other notices may require publication.
- Unknown because no affirmative official universal negation was found.
Verification in progress: The official workflow omits publication, but omission alone is not conclusive proof of a universal negative. Find an affirmative current official statement before publishing an absolute no-publication rule.
Last verified: 2026-07-27
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Colorado Secretary of State and 2 more
View official sources (3)
Foreign Nonprofits
Applies when a nonprofit incorporated outside Colorado transacts business in Colorado. Foreign authority is a corporate filing and says nothing about whether charitable-solicitation registration is also required.
Colorado law identifies activities that do not by themselves constitute transacting business, but the analysis is fact-specific and does not control charity, tax, employment, property, or local law.
- Deadline
- Before relying on a safe harbor.
- Fee
- No filing fee if authority is not required; legal review cost varies.
- Filing agency
- Colorado Secretary of State (Colorado SOS)
- Responsible party
- Foreign entity; Colorado Secretary of State; courts
- Frequency
- Event-triggered.
- How to comply
- Document the activities and compare them with the statutory safe harbors.
- Official form or portal
- Internal qualification analysis; authority filing if required.
Applies to: A foreign nonprofit evaluating whether its Colorado activity requires authority.
- Online solicitation, remote workers, property ownership, and repeated local activity require separate analysis.
- Incorrect classification can create filing, litigation, and penalty risks.
Last verified: 2026-07-27
Official sources: Colorado General Assembly / Office of Legislative Legal Services and 1 more
View official sources (2)
Foreign corporate authority does not register charitable solicitation, and charity registration does not grant foreign entity authority.
- Deadline
- Before covered business activity and before solicitation unless exempt.
- Fee
- Foreign authority $100; charity registration $10.
- Filing agency
- Colorado Secretary of State, Business and Licensing Division
- Responsible party
- Colorado Secretary of State Business Division and Charities Program
- Frequency
- Event-triggered.
- How to comply
- Complete each applicable filing separately.
- Official form or portal
- Statement of Foreign Entity Authority; charity e-filing registration.
Applies to: A foreign organization soliciting contributions in Colorado.
- A statutory exemption in one system does not automatically apply in the other.
- One accepted filing does not cure noncompliance in the other system.
Last verified: 2026-07-27
Official sources: Colorado Secretary of State and 2 more
View official sources (3)
After authority, file annual periodic reports and continuously maintain a registered agent under the same reporting-entity framework.
- Deadline
- Within each assigned periodic-report window and continuously for the agent.
- Fee
- $25 report; $10 common agent change.
- Filing agency
- Colorado Secretary of State (Colorado SOS)
- Frequency
- Annual and event-triggered.
- How to comply
- Use the entity record and online filings.
- Official form or portal
- Periodic Report; Statement of Change.
Applies to: An authorized foreign nonprofit or other reporting foreign entity.
- Charity renewal and tax accounts remain separate.
- Failure can lead to noncompliance, delinquency, and loss of authority status.
Last verified: 2026-07-27
Official sources: Colorado Secretary of State and 2 more
View official sources (3)
File the online foreign entity authority withdrawal and address remaining claims, charity, tax, employment, gaming, and local accounts.
- Deadline
- When ending Colorado authority.
- Fee
- $10.
- Filing agency
- Colorado Secretary of State (Colorado SOS)
- Responsible party
- Colorado Secretary of State; other applicable agencies
- Frequency
- One time.
- How to comply
- File the online withdrawal from the entity record.
- Official form or portal
- Foreign Entity Authority Withdrawal.
Applies to: An authorized foreign entity ceasing Colorado activities.
- Withdrawal does not erase liabilities or close other agency accounts.
- Failure leaves the public record and recurring obligations active.
Last verified: 2026-07-27
Official sources: Colorado Secretary of State and 1 more
View official sources (2)
Charitable Solicitation and Annual Reporting
Applies when the organization solicits contributions in Colorado. Registration generally comes before solicitation, renewal runs on the fiscal year, and the electronic system’s own dates are not the statutory deadline.
Apply the Act’s definitions rather than federal tax labels alone; solicitation includes direct or indirect requests and related representations for a charitable purpose.
- Deadline
- Before deciding that registration or disclosure rules do not apply.
- Fee
- No classification fee.
- Filing agency
- Colorado Secretary of State (Colorado SOS)
- Responsible party
- Colorado Secretary of State; Colorado Attorney General
- Frequency
- Event-triggered.
- How to comply
- Document the organization, communication, consideration, and purpose and compare them with statutory definitions.
- Official form or portal
- Internal classification record; registration if required.
Applies to: An organization determining whether the Colorado Charitable Solicitations Act applies.
- Political organizations, government entities, named-individual appeals, and other exclusions require separate analysis.
- Misclassification can lead to unregistered solicitation or wrong fundraiser treatment.
Last verified: 2026-07-27
Official sources: Colorado Secretary of State and 1 more
View official sources (2)
Stop relying on the exemption and file the required registration before further solicitation once the organization knows the exemption is unavailable.
- Deadline
- Before further solicitation after exemption ends.
- Fee
- $10 initial registration; fines may apply if late.
- Filing agency
- Colorado Secretary of State (Colorado SOS)
- Frequency
- Event-triggered.
- How to comply
- File electronically and disclose current organizational and financial information.
- Official form or portal
- Charitable Organization Registration.
Applies to: A previously exempt charity that no longer satisfies either branch or uses a paid solicitor.
- Official guidance does not provide a universal grace period for every threshold-crossing scenario.
- Continuing solicitation can produce annual unregistered-solicitation fines.
Verification in progress: The exemption and prior-registration rule are clear, but current official guidance does not fully specify a universal transition moment for every mid-year threshold crossing. Confirm campaign-specific timing with the Charities Program when the threshold is crossed unexpectedly.
Last verified: 2026-07-27
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Colorado Secretary of State and 2 more
View official sources (3)
Apply the exact statutory exemption for the entity or appeal and preserve all conditions; do not treat federal exemption alone as a blanket Colorado solicitation exemption.
- Deadline
- Before solicitation.
- Fee
- No registration fee if fully exempt.
- Filing agency
- Colorado Secretary of State (Colorado SOS)
- Frequency
- Event-triggered.
- How to comply
- Document the statutory basis and facts supporting the exemption.
- Official form or portal
- Governing documents, government status, appeal records, tax filings.
Applies to: An organization or appeal claiming a categorical statutory exemption.
- Educational entities, parent-affiliate arrangements, and other categories have separate statutory wording.
- Incorrect classification can lead to unregistered solicitation.
Last verified: 2026-07-27
Official sources: Colorado Secretary of State and 1 more
View official sources (2)
Colorado uses electronic filing for charity registrations and reports; use any exception only when officially authorized.
- Deadline
- With each required filing.
- Fee
- Applicable filing fee.
- Filing agency
- Colorado Secretary of State, Charities and Fundraisers Program
- Responsible party
- Colorado Secretary of State, Charities Program
- Frequency
- Initial, annual, and event-triggered.
- How to comply
- Use the online charities filing system.
- Official form or portal
- Online charity registration, renewal, amendment, extension, or withdrawal.
Applies to: A charitable organization required to register or renew.
- Business filings remain separate from charities filings.
- An incomplete or misdirected filing may not establish compliant status.
Last verified: 2026-07-27
Official sources: Colorado Secretary of State and 2 more
View official sources (3)
Provide legal form, governing documents, tax status, fiscal year, officers, solicitation information, and financial information or permitted estimates, affirmed by an authorized officer under penalty of perjury.
- Deadline
- With initial registration.
- Fee
- $10.
- Filing agency
- Colorado Secretary of State (Colorado SOS)
- Responsible party
- Colorado Secretary of State; authorized officer
- Frequency
- One time; amend as required.
- How to comply
- Complete all online fields and upload required records.
- Official form or portal
- Charitable Organization Registration.
Applies to: A charity filing its initial Colorado registration.
- Form 990-N filers and first-year organizations use the financial fields and estimates applicable to them.
- Deficiencies can delay approval and solicitation authority.
Last verified: 2026-07-27
Official sources: Colorado Secretary of State and 1 more
View official sources (2)
The Secretary examines the filing and within ten days notifies the organization of approval or deficiencies; do not assume submission alone cures a deficient filing.
- Deadline
- Within ten days after receipt for agency review.
- Fee
- Included in filing fee.
- Filing agency
- Colorado Secretary of State (Colorado SOS)
- Frequency
- Per registration or renewal review.
- How to comply
- Monitor the online account and correct deficiencies.
- Official form or portal
- Online filing status and deficiency notice.
Applies to: A charity submitting registration.
- The statutory review period is not a private legal opinion on every activity.
- An unresolved deficiency can prevent compliant solicitation status.
Last verified: 2026-07-27
Official source: Colorado Secretary of State — Charitable Organization Registration FAQ
View official source
Initial registration may use good-faith estimates, but actual figures must be filed by the earlier statutory or IRS-authorized deadline.
- Deadline
- Earlier of the fifteenth day of the eighth month after fiscal-year close or the IRS-authorized Form 990 filing date.
- Fee
- $10 amendment fee.
- Filing agency
- Colorado Secretary of State (Colorado SOS)
- Frequency
- One time for the estimated year.
- How to comply
- File the online Amendment-Estimates with actual information.
- Official form or portal
- Charity Amendment — Estimates.
Applies to: A new organization without completed fiscal-year financial information.
- A five-day extension-request rule may apply when the relevant deadline predates initial approval.
- Failure can cause expiration, fines, or inaccurate public records.
Last verified: 2026-07-27
Official sources: Colorado Secretary of State and 1 more
View official sources (2)
The system may enter an automatic three-month extension, but official instructions state that the legal renewal and financial-report deadline remains the fifteenth day of the fifth month unless the IRS authorizes a later date.
- Deadline
- Statutory due date remains FYE plus four months and fifteen days unless validly extended.
- Fee
- No separate automatic-extension fee stated.
- Filing agency
- Colorado Secretary of State (Colorado SOS)
- Frequency
- Annual.
- How to comply
- Track both the legal deadline and portal date and file or request extension appropriately.
- Official form or portal
- Online renewal or extension request.
Applies to: A registered charity relying on the online system’s displayed expiration date.
- Official instructions preserve the distinction between portal workflow and controlling law.
- Relying only on the portal date can result in a legally late filing.
Last verified: 2026-07-27
Official sources: Colorado Secretary of State and 1 more
View official sources (2)
Follow the Colorado online extension process and provide evidence if requested; an IRS extension does not automatically complete every Colorado filing step.
- Deadline
- By the applicable Colorado extension-request deadline.
- Fee
- No separate extension fee stated.
- Filing agency
- Colorado Secretary of State (Colorado SOS)
- Frequency
- Annual when needed.
- How to comply
- File the extension request electronically and retain IRS authorization.
- Official form or portal
- Charity Extension Request.
Applies to: A charity with an IRS-authorized extended Form 990 due date.
- A second Colorado extension may be required when more time is needed.
- Failure can cause expiration and late fees despite federal extension.
Last verified: 2026-07-27
Official sources: Colorado Secretary of State and 2 more
View official sources (3)
File the additional extension request on or before the seventeenth day after the expiration date or lose eligibility for the extra time.
- Deadline
- On or before the seventeenth day after the displayed expiration date; special five-day rule can apply after late initial approval.
- Fee
- No separate extension fee stated.
- Filing agency
- Colorado Secretary of State (Colorado SOS)
- Frequency
- Annual when needed.
- How to comply
- File the online extension request and preserve supporting documentation.
- Official form or portal
- Charity Extension Request.
Applies to: A charity needing additional time after the system extension or an IRS extension.
- The resulting report deadline depends on the valid extension and IRS date.
- Missing the request deadline can cause registration expiration and reinstatement fees.
Last verified: 2026-07-27
Official sources: Colorado Secretary of State and 2 more
View official sources (3)
Provide the federal return or financial information appropriate to the organization, while excluding donor schedules from public filing as the Act requires.
- Deadline
- With renewal, first-year amendment, final report, or other financial filing.
- Fee
- Included in filing fee.
- Filing agency
- Colorado Secretary of State (Colorado SOS)
- Frequency
- Annual and event-triggered.
- How to comply
- Upload or enter the required financial information without contributor schedules.
- Official form or portal
- Form 990, 990-EZ, 990-PF, 990-N treatment, or online financial fields.
Applies to: A charity renewing or updating financial information.
- Federal filing status does not eliminate Colorado renewal when the charity solicited in Colorado.
- Incomplete financial reporting can cause deficiencies, expiration, or fines.
Last verified: 2026-07-27
Official sources: Colorado Secretary of State and 2 more
View official sources (3)
Schedules of contributors, financial account numbers, and specified personal information are excluded from the public filing record; do not upload unnecessary protected data.
- Deadline
- With each charity filing.
- Fee
- No separate fee.
- Filing agency
- Colorado Secretary of State (Colorado SOS)
- Responsible party
- Colorado Secretary of State; filing organization
- Frequency
- Each filing.
- How to comply
- Upload only required documents and redact or omit protected schedules as directed.
- Official form or portal
- Online charity filing attachments.
Applies to: A charity submitting federal returns or registration information.
- Other public registration and financial information remains available in the charity database.
- Unnecessary disclosure can expose donor or financial information.
Last verified: 2026-07-27
View official source
File an online amendment within thirty days after a material change to registration information.
- Deadline
- Within 30 days after the material change.
- Fee
- $10 charity amendment.
- Filing agency
- Colorado Secretary of State (Colorado SOS)
- Frequency
- Event-triggered.
- How to comply
- File the applicable electronic amendment.
- Official form or portal
- Charitable Organization Amendment.
Applies to: A registered charity with a material change to filed information.
- Financial-estimate amendments and final reports have separate triggers.
- Failure can leave the public record inaccurate and support enforcement.
Last verified: 2026-07-27
Official sources: Colorado Secretary of State and 2 more
View official sources (3)
File a final financial report through the last date of Colorado solicitation on or before withdrawal or expiration.
- Deadline
- On or before withdrawal or expiration.
- Fee
- Applicable withdrawal or final-report fee under current schedule; no separate universal amount stated here.
- Filing agency
- Colorado Secretary of State (Colorado SOS)
- Frequency
- One time.
- How to comply
- File the online withdrawal and final financial information.
- Official form or portal
- Charity Withdrawal and Final Financial Report.
Applies to: A charity ending Colorado solicitation or allowing registration to expire.
- Corporate dissolution and tax-account closure remain separate.
- Failure can leave unresolved reporting obligations and fines.
Last verified: 2026-07-27
Official sources: Colorado Secretary of State and 1 more
View official sources (2)
Registration can be triggered by specifically targeting persons in Colorado or by repeated or substantial Colorado online contributions under Rule 9; do not use a categorical passive-website rule.
- Deadline
- Before targeted solicitation or after the Rule 9 activity threshold is met.
- Fee
- $10 charity registration when required.
- Filing agency
- Colorado Secretary of State (Colorado SOS)
- Frequency
- Continuous monitoring.
- How to comply
- Track targeting, contributor count, and Colorado online contribution amounts and register when required.
- Official form or portal
- Charity Registration; online campaign records.
Applies to: An out-of-state or online charity using websites, email, social media, crowdfunding, or mobile solicitation.
- Rule 9 uses fact-specific definitions and safe harbors.
- Incorrectly treating online activity as passive can result in unregistered solicitation.
Last verified: 2026-07-27
Official sources: Colorado Secretary of State and 2 more
View official sources (3)
For an interactive website, “substantial basis” uses the lesser of $25,000 or one percent of total contributions in the fiscal year, subject to the rest of Rule 9.
- Deadline
- During each fiscal year.
- Fee
- No calculation fee.
- Filing agency
- Colorado Secretary of State (Colorado SOS)
- Frequency
- Annual monitoring.
- How to comply
- Maintain state-source online contribution and total-contribution workpapers.
- Official form or portal
- Online contribution ledger and Rule 9 analysis.
Applies to: An organization evaluating substantial Colorado internet contributions.
- Rule 9 substantial basis is measured as $25,000 or one percent of total contributions, whichever is less. The rule takes the smaller of the two figures, not the larger.
- The formula is not the small-charity $25,000 gross-revenue exemption.
- An incorrect threshold calculation can cause missed registration.
Last verified: 2026-07-27
Official sources: Colorado Secretary of State and 1 more
View official sources (2)
Apply Rule 9, the platform’s legal role, charity consent, representations, and Colorado targeting facts; current official guidance does not resolve every modern platform workflow.
- Deadline
- Before launch and during the campaign.
- Fee
- Fees depend on classification and registration.
- Filing agency
- Colorado Secretary of State (Colorado SOS)
- Responsible party
- Colorado Secretary of State; platform and charity
- Frequency
- Event-triggered.
- How to comply
- Document platform terms, campaign targeting, custody, transfer, and receipts.
- Official form or portal
- Platform agreement, campaign page, contribution records.
Applies to: A charity receiving Colorado donations through a national campaign, social platform, or crowdfunding service.
- Do not infer a comprehensive standalone platform statute from general solicitation law.
- Misclassification can cause registration, disclosure, custody, or consumer-protection exposure.
Verification in progress: Current official sources apply general solicitation and internet rules but do not fully resolve all crowdfunding, peer-to-peer, round-up, and platform mechanics. Confirm platform-specific classification and transfer duties for the actual arrangement.
Last verified: 2026-07-27
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Colorado Secretary of State and 2 more
View official sources (3)
Small-Charity Exemption
Applies when an organization relies on the statutory small-charity exemption instead of registering. The exemption has two independent branches joined by “or”, and the exact boundaries of each one matter.
The organization must not intend to and must not actually raise or receive adjusted gross revenue in excess of $25,000; exactly $25,000 is not in excess of the threshold.
- Deadline
- Throughout the fiscal year.
- Fee
- No fee while exempt.
- Filing agency
- Colorado Secretary of State (Colorado SOS)
- Frequency
- Annual monitoring.
- How to comply
- Budget and track adjusted gross revenue and excluded grants.
- Official form or portal
- Budget, general ledger, grant records.
Applies to: A charity relying on the adjusted gross-revenue branch.
- Gross revenue is not in excess of $25,000, so exactly $25,000 is still inside the revenue branch. The operator is “in excess of”, never “at least”.
- Intent and actual results both matter; the contributor branch may still independently apply.
- Exceeding the threshold can end reliance and trigger registration.
Last verified: 2026-07-27
Official sources: Colorado Secretary of State and 1 more
View official sources (2)
Exclude grants from governmental entities and federally exempt §501(c)(3) organizations as the statute directs; do not exclude unrelated noncontribution revenue without authority.
- Deadline
- When calculating the fiscal-year branch.
- Fee
- No fee.
- Filing agency
- Colorado Secretary of State (Colorado SOS)
- Frequency
- Annual monitoring.
- How to comply
- Classify each grant and retain evidence of the grantor’s status.
- Official form or portal
- Grant agreements, determination letters, government records.
Applies to: A charity calculating adjusted gross revenue for the exemption.
- Gross revenue is not identical to contributions or taxable sales proceeds.
- Unsupported exclusions can invalidate the exemption.
Last verified: 2026-07-27
View official source
The exemption applies when the organization does not receive contributions from more than ten persons during the fiscal year; exactly ten contributors satisfies this branch.
- Deadline
- Throughout the fiscal year.
- Fee
- No fee while exempt.
- Filing agency
- Colorado Secretary of State (Colorado SOS)
- Frequency
- Annual monitoring.
- How to comply
- Maintain a contributor-count ledger without publicly disclosing donor schedules.
- Official form or portal
- Contribution ledger and donor-count workpaper.
Applies to: A charity relying on the contributor-count branch.
- Contributions come from not more than ten persons, so exactly ten contributors is still inside the contributor branch.
- Count persons under the Act and do not substitute number of transactions.
- An eleventh contributor ends this branch unless the revenue branch independently applies.
Last verified: 2026-07-27
Official sources: Colorado Secretary of State and 1 more
View official sources (2)
Professional Fundraising and Cause Marketing
Applies when the organization pays a fundraising consultant or a paid solicitor, or runs a charitable sales promotion with a commercial partner. Consultants, paid solicitors, commercial coventurers, and auctioneers are four separate categories with different duties.
Register before performing covered material services, renew annually, and file required contracts and amendments.
- Deadline
- Before covered services; renew on the anniversary cycle.
- Fee
- $175 registration or renewal; $25 amendment.
- Filing agency
- Colorado Secretary of State (Colorado SOS)
- Frequency
- Annual and event-triggered.
- How to comply
- File electronically through the fundraiser system.
- Official form or portal
- Professional Fundraising Consultant Registration, Renewal, and Amendment.
Applies to: A person or firm meeting the professional fundraising consultant definition.
- A consultant with custody or control of contributions has additional duties; paid solicitors are classified separately.
- Unregistered services can produce fines, denial, suspension, or revocation.
Last verified: 2026-07-27
Official sources: Colorado Secretary of State and 2 more
View official sources (3)
Register before solicitation, renew annually, maintain the statutory bond, and complete campaign-specific filings.
- Deadline
- Before solicitation; annual anniversary renewal.
- Fee
- $175 registration or renewal.
- Filing agency
- Colorado Secretary of State (Colorado SOS)
- Frequency
- Annual and campaign-triggered.
- How to comply
- File electronically and maintain registration throughout campaigns.
- Official form or portal
- Paid Solicitor Registration and Renewal.
Applies to: A person or firm meeting the paid-solicitor definition.
- Employees, volunteers, professional fundraising consultants, auctioneers, and commercial coventurers are separate categories.
- Unregistered solicitation can produce a $1,000 annual fine and campaign enforcement.
Last verified: 2026-07-27
Official sources: Colorado Secretary of State and 2 more
View official sources (3)
Maintain the statutory bond in the amount required by current Colorado law and registration instructions.
- Deadline
- Before and throughout paid-solicitor registration.
- Fee
- $15,000 bond amount; premium varies.
- Filing agency
- Colorado Secretary of State (Colorado SOS)
- Responsible party
- Colorado Secretary of State; surety
- Frequency
- Continuous during registration.
- How to comply
- Submit and maintain the bond in the required form.
- Official form or portal
- Paid Solicitor Surety Bond.
Applies to: A registered paid solicitor.
- The paid solicitor must maintain a $15,000 bond continuously.
- The bond amount is not the registration fee.
- Lapse can impair registration and expose the solicitor to suspension or claims.
Last verified: 2026-07-27
Official sources: Colorado Secretary of State and 1 more
View official sources (2)
Use a written contract containing the required terms and signatures, including campaign dates, compensation, and control provisions.
- Deadline
- Before solicitation.
- Fee
- No separate contract filing fee; solicitation notice fee is separate.
- Responsible party
- Charity governing body and paid solicitor
- Frequency
- Each campaign.
- How to comply
- Execute the contract and retain or file it as required.
- Official form or portal
- Paid Solicitor Contract.
Applies to: A charity and paid solicitor entering a solicitation campaign.
- Professional fundraising consultant contracts have related but distinct requirements.
- A defective or missing contract can support denial, fines, or campaign enforcement.
Last verified: 2026-07-27
Official sources: Colorado Secretary of State and 1 more
View official sources (2)
File the campaign solicitation notice and contract at least fifteen days before solicitation begins.
- Deadline
- At least 15 days before campaign solicitation.
- Fee
- $75 solicitation notice.
- Filing agency
- Colorado Secretary of State (Colorado SOS)
- Frequency
- Each campaign.
- How to comply
- File electronically with the contract and campaign details.
- Official form or portal
- Paid Solicitor Solicitation Notice.
Applies to: A registered paid solicitor beginning a Colorado solicitation campaign.
- Registration alone does not replace the campaign notice.
- Late notice can produce the specific $200 fine and delay the campaign.
Last verified: 2026-07-27
Official sources: Colorado Secretary of State and 1 more
View official sources (2)
Deposit each contribution within two business days of receipt into an account in the name of the charitable organization.
- Deadline
- Within two business days after receipt.
- Fee
- No filing fee; banking costs vary.
- Responsible party
- Paid solicitor or consultant; charitable organization
- Frequency
- Per contribution batch.
- How to comply
- Use the charity-named account and maintain deposit records.
- Official form or portal
- Bank account and deposit records.
Applies to: A paid solicitor or professional fundraising consultant with custody or control of contributions.
- Future auctioneer exclusion requires no direct receipt or handling of contributions or funds.
- Improper custody or delay can lead to enforcement, restitution, or registration sanctions.
Last verified: 2026-07-27
Official sources: Colorado Secretary of State and 1 more
View official sources (2)
File the campaign financial report with receipts, expenses, and amounts delivered to the charity within the statutory post-campaign period.
- Deadline
- Within 90 days after the campaign ends.
- Fee
- Current campaign-report filing fee not separately stated; late fine may apply.
- Filing agency
- Colorado Secretary of State (Colorado SOS)
- Responsible party
- Colorado Secretary of State; paid solicitor
- Frequency
- Each campaign.
- How to comply
- File electronically and reconcile with charity and bank records.
- Official form or portal
- Paid Solicitor Campaign Financial Report.
Applies to: A paid solicitor completing a solicitation campaign.
- Final and interim reports must follow the campaign structure prescribed by the Act and rules.
- Late or inaccurate reporting can produce fines, suspension, or investigation.
Last verified: 2026-07-27
Official sources: Colorado Secretary of State and 1 more
View official sources (2)
Current law controls before the future-effective amendment; an auctioneer is not categorically exempt merely because the event benefits a charity.
- Deadline
- Before and during any campaign before August 12, 2026.
- Fee
- Fees depend on current role classification.
- Filing agency
- Colorado Secretary of State (Colorado SOS)
- Frequency
- Event-triggered.
- How to comply
- Classify the services, compensation, solicitation activity, custody, and other roles under current definitions.
- Official form or portal
- Applicable fundraiser registration, contract, and notice.
Applies to: An auctioneer providing services for a charitable event before August 12, 2026.
- Auctioneering, ordinary employment, consulting, commercial coventure, and paid solicitation remain separate.
- Incorrect classification can cause unregistered paid solicitation.
Last verified: 2026-07-27
Official sources: Colorado Secretary of State and 2 more
View official sources (3)
Apply the charitable-sales-promotion rules for sponsor identity, advertising disclosures, campaign dates, amount or percentage benefiting the charity, accounting, and records; do not classify every arrangement as paid solicitation.
- Deadline
- Before advertising or beginning the promotion.
- Fee
- No universal sponsor registration fee confirmed; charity registration may be required.
- Filing agency
- Colorado Secretary of State (Colorado SOS)
- Responsible party
- Colorado Secretary of State; sponsor and charity
- Frequency
- Each promotion.
- How to comply
- Use a written agreement and compliant advertising and accounting records.
- Official form or portal
- Charitable sales promotion agreement and advertisements.
Applies to: A business promoting sales or use of goods or services as benefiting a charity.
- Checkout donations, round-ups, marketplaces, and cause marketing require arrangement-specific review.
- Misleading promotion can create charitable-solicitation and deceptive-trade-practice liability.
Last verified: 2026-07-27
Official sources: Colorado Secretary of State and 2 more
View official sources (3)
Apply only the fine assigned to the specific violation: current fee materials identify a $60 charity late-renewal fine, $200 fundraiser renewal failure, $300 annual charity unregistered-solicitation fine, $1,000 annual paid-solicitor or consultant unregistered fine, and $200 late solicitation-notice fine.
- Deadline
- When the specified violation occurs.
- Fee
- As stated for each violation; do not combine indiscriminately.
- Filing agency
- Colorado Secretary of State (Colorado SOS)
- Frequency
- Event-triggered.
- How to comply
- Pay through the applicable electronic filing or enforcement workflow.
- Official form or portal
- Late renewal, reinstatement, registration, or notice filing.
Applies to: Charities, paid solicitors, and consultants subject to late or unregistered filing penalties.
- Statutory maximums, annual limits, and hearing rights must be preserved.
- Nonpayment or continued violation can lead to suspension, denial, revocation, or collection.
Last verified: 2026-07-27
Official sources: Colorado Secretary of State and 1 more
View official sources (2)
Use the administrative hearing process and preserve the thirty-day request period and later judicial review rights.
- Deadline
- Within 30 days after service of the appealable notice or order.
- Fee
- Hearing and legal costs vary.
- Filing agency
- Colorado Secretary of State (Colorado SOS)
- Responsible party
- Colorado Secretary of State; Office of Administrative Courts; reviewing court
- Frequency
- Event-triggered.
- How to comply
- File the hearing request in the manner stated in the order and preserve the record.
- Official form or portal
- Hearing request and administrative record.
Applies to: A registrant receiving a denial, suspension, revocation, fine, or other appealable Secretary of State determination.
- The applicable order and statute control exact service and review mechanics.
- Missing the deadline can make the agency action final.
Last verified: 2026-07-27
Official sources: Colorado Secretary of State and 1 more
View official sources (2)
The reviewed official charity sources require financial reporting but do not establish one universal statewide gross-revenue threshold at which every charity must obtain a CPA review or audit.
- Deadline
- As required by the applicable funding, contract, or specialized program.
- Fee
- Professional cost varies; no universal filing fee.
- Filing agency
- Colorado Secretary of State (Colorado SOS)
- Responsible party
- Colorado Secretary of State; specialized grant or program regulators
- Frequency
- Varies.
- How to comply
- Screen grants, federal awards, gaming, housing, healthcare, education, and contracts separately.
- Official form or portal
- Specialized audit or review report when required.
Applies to: Colorado charities generally, outside specialized programs and contracts.
- Federal Single Audit and program-specific rules remain separate.
- Missing a specialized requirement can affect funding, licensing, or registration.
Verification in progress: No current official source affirmatively establishes or negates a universal CPA threshold across all Colorado charity subtypes. Publish only as “no universal threshold confirmed; specialized requirements may apply.”
Last verified: 2026-07-27
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Colorado Secretary of State and 1 more
View official sources (2)
Colorado Income and Sales Taxes
Colorado corporation income tax and Colorado sales and use tax are separate systems, and neither follows automatically from federal recognition. State-administered local tax and self-collected home-rule tax are separate again.
Use the Colorado C corporation return and applicable apportionment, estimated-tax, and payment rules when required.
- Deadline
- By the applicable corporate return due date, with extensions as allowed.
- Fee
- No filing fee; tax due varies.
- Filing agency
- Colorado Department of Revenue, Taxation Division (Colorado DOR)
- Responsible party
- Colorado Department of Revenue
- Frequency
- Annual.
- How to comply
- File DR 0112 through Revenue Online or another permitted channel.
- Official form or portal
- DR 0112 — C Corporation Income Tax Return.
Applies to: An exempt organization with Colorado-source UBIT or another corporate filing trigger.
- Federal exemption does not eliminate every Colorado-source income filing.
- Late or omitted returns can produce tax, penalties, and interest.
Last verified: 2026-07-27
Official sources: Colorado Department of Revenue and 1 more
View official sources (2)
Provide the IRS determination letter when applicable, Colorado organizing documents, good-standing evidence, and the latest or projected financial statement as instructed.
- Deadline
- With the application.
- Fee
- No fee.
- Filing agency
- Colorado Department of Revenue, Taxation Division (Colorado DOR)
- Responsible party
- Colorado Department of Revenue
- Frequency
- Initial and update-triggered.
- How to comply
- Upload or submit complete supporting documents with DR 0715.
- Official form or portal
- DR 0715 and attachments.
Applies to: An organization applying for a Colorado exempt entity certificate.
- New organizations may use projected financial information under the form instructions.
- Incomplete documentation can delay or prevent certificate issuance.
Last verified: 2026-07-27
Official sources: Colorado Department of Revenue and 1 more
View official sources (2)
Use the Department-issued exemption number beginning with 98 or 098 and retain the certificate; current guidance states the certificate generally does not expire.
- Deadline
- After approval and before exempt purchases.
- Fee
- No certificate fee.
- Filing agency
- Colorado Department of Revenue, Taxation Division (Colorado DOR)
- Responsible party
- Colorado Department of Revenue
- Frequency
- Continuous while qualification remains.
- How to comply
- Provide the certificate or required vendor documentation and report material changes.
- Official form or portal
- Colorado Exempt Entity Certificate.
Applies to: A charitable organization approved for Colorado sales-tax exemption.
- A nonexpiring certificate does not exempt every purchase or every locality.
- Misuse or failure to update disqualifying changes can cause tax and revocation.
Last verified: 2026-07-27
Official sources: Colorado Department of Revenue and 1 more
View official sources (2)
Current official sources conflict: the Tax-Exempt Purchases webpage describes a less-than-$100 versus $100-or-more distinction, while DR 0715 and the current Sales Tax Guide describe an exception below $250. Do not publish the amounts as interchangeable.
- Deadline
- At each potentially affected purchase.
- Fee
- No filing fee; tax risk depends on documentation.
- Filing agency
- Colorado Department of Revenue, Taxation Division (Colorado DOR)
- Responsible party
- Colorado Department of Revenue
- Frequency
- Per transaction until resolved.
- How to comply
- Use direct organizational payment and robust vendor records; obtain Department confirmation for reliance on a personal payment exception.
- Official form or portal
- Certificate, organizational payment record, vendor affidavit or supporting record.
Applies to: A charitable organization or vendor documenting a small exempt purchase.
- Cash, personal check, personal card, organizational card, reimbursement, and vendor-record rules may differ.
- Using the wrong threshold can cause denied exemption or tax assessment.
Verification in progress: Current official Department materials use different $100 and $250 amounts without a clearly published reconciliation. Department confirmation is needed to identify the controlling threshold and whether the amounts govern different documentation situations.
Last verified: 2026-07-27
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Colorado Department of Revenue and 3 more
View official sources (4)
A Colorado state certificate generally addresses state and state-administered local tax; self-collected home-rule cities can use their own exemptions, licenses, returns, and definitions.
- Deadline
- Before purchase, sale, or event in each locality.
- Fee
- State and local fees vary.
- Filing agency
- Colorado Department of Revenue, Taxation Division (Colorado DOR)
- Responsible party
- Colorado Department of Revenue; applicable home-rule municipality
- Frequency
- Per transaction and locality.
- How to comply
- Check the Department location guidance and each home-rule city’s tax rules.
- Official form or portal
- State certificate; local license or exemption documentation.
Applies to: A nonprofit buying or selling in Colorado municipalities and special districts.
- Denver, Colorado Springs, Aurora, Boulder, and other municipalities use distinct administration.
- Assuming statewide uniformity can cause uncollected local tax or denied purchase exemption.
Last verified: 2026-07-27
Official sources: Colorado Department of Revenue and 4 more
View official sources (5)
Register as a retailer, collect tax, file assigned returns, and maintain the license when taxable sales are made.
- Deadline
- Before taxable sales.
- Fee
- $16 State license fee plus a $50 deposit for many new licenses; local fees may differ.
- Filing agency
- Colorado Department of Revenue, Taxation Division (Colorado DOR)
- Responsible party
- Colorado Department of Revenue; local home-rule authorities when applicable
- Frequency
- Recurring returns.
- How to comply
- Apply through Revenue Online and register separately with self-collected jurisdictions.
- Official form or portal
- Colorado Sales Tax License.
Applies to: A nonprofit making taxable retail sales outside an exemption.
- The charitable occasional-sales exemption can remove State collection duties only when its exact test is met.
- Failure can produce tax assessments, penalties, interest, and collection action.
Last verified: 2026-07-27
Official sources: Colorado Department of Revenue and 1 more
View official sources (2)
The statute and Department guidance use “less than $45,000”; exactly $45,000 fails the applicable prior-year or current-year branch.
- Deadline
- When calculating each calendar-year branch.
- Fee
- No calculation fee.
- Filing agency
- Colorado Department of Revenue, Taxation Division (Colorado DOR)
- Responsible party
- Colorado Department of Revenue
- Frequency
- Annual and transaction monitoring.
- How to comply
- Track net proceeds, not gross receipts, using consistent cost records.
- Official form or portal
- Sales and cost ledger.
Applies to: A charity approaching the State taxable-sales threshold.
- The test is strictly less than $45,000, so exactly $45,000 fails it and falls outside the exemption.
- School and parent-teacher exemptions may use separate rules.
- Misapplying the boundary can cause uncollected tax.
Last verified: 2026-07-27
Official sources: Colorado Department of Revenue and 1 more
View official sources (2)
Official sources establish the less-than threshold but do not clearly explain in all cases whether tax collection starts on the crossing transaction, a later transaction, or after a specific calculation point.
- Deadline
- Before the threshold is reached.
- Fee
- Tax and licensing obligations may begin during the year.
- Filing agency
- Colorado Department of Revenue, Taxation Division (Colorado DOR)
- Responsible party
- Colorado Department of Revenue
- Frequency
- Event-triggered.
- How to comply
- Obtain Department confirmation and be prepared to license and collect tax before crossing.
- Official form or portal
- Revenue Online registration; sales records.
Applies to: A charity whose current-year net proceeds approach $45,000.
- Home-rule city treatment may differ.
- Delayed collection can create tax due from the organization’s own funds.
Verification in progress: The controlling less-than threshold is clear, but current official guidance does not fully specify every transaction-level transition after the current-year threshold is reached. Confirm the first taxable transaction and registration date with the Department and affected localities.
Last verified: 2026-07-27
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Colorado Department of Revenue and 2 more
View official sources (3)
Use the Department’s declaration or equivalent records when required and retain the buyer’s certificate, payment evidence, and purpose information.
- Deadline
- At the transaction and for the required retention period.
- Fee
- No form fee.
- Filing agency
- Colorado Department of Revenue, Taxation Division (Colorado DOR)
- Responsible party
- Colorado Department of Revenue; seller and purchaser
- Frequency
- Per transaction.
- How to comply
- Complete and retain DR 5002 or the applicable documentation.
- Official form or portal
- DR 5002 — Declaration of Wholesale or Entity Sales Tax Exemption.
Applies to: A seller or charitable purchaser documenting an exempt transaction.
- The $100/$250 conflict must be handled separately.
- Poor documentation can shift liability to the seller or purchaser.
Last verified: 2026-07-27
Official sources: Colorado Department of Revenue and 1 more
View official sources (2)
A contractor may use DR 0172 and project-specific exemption procedures for qualifying construction materials purchased for an exempt entity; tools, equipment, and nonqualifying purchases remain taxable.
- Deadline
- Before or during the qualifying project purchase.
- Fee
- No DR 0172 filing fee stated.
- Filing agency
- Colorado Department of Revenue, Taxation Division (Colorado DOR)
- Responsible party
- Colorado Department of Revenue; contractor; exempt organization
- Frequency
- Per project.
- How to comply
- Provide project and exempt-entity documentation and retain contractor records.
- Official form or portal
- DR 0172 — Contractor Application for Exemption Certificate.
Applies to: A charitable organization hiring a contractor for a qualifying project.
- Subcontractors, home-rule taxes, and direct-purchase structures require separate analysis.
- Unsupported contractor purchases can be assessed tax.
Last verified: 2026-07-27
Official sources: Colorado Department of Revenue and 1 more
View official sources (2)
Use the applicable refund claim and supporting records; vendor refunds and Department claims have different procedures.
- Deadline
- Within the applicable refund limitation period.
- Fee
- No universal filing fee stated.
- Filing agency
- Colorado Department of Revenue, Taxation Division (Colorado DOR)
- Responsible party
- Colorado Department of Revenue
- Frequency
- Event-triggered.
- How to comply
- Submit DR 0137B or use the seller-refund route with certificate and payment evidence.
- Official form or portal
- DR 0137B — Claim for Refund.
Applies to: An exempt organization that paid State-administered sales or use tax on a qualifying purchase.
- Self-collected home-rule taxes require the locality’s process.
- Late or unsupported claims can be denied.
Last verified: 2026-07-27
Official sources: Colorado Department of Revenue and 1 more
View official sources (2)
Property Tax
Applies when the organization owns or uses real or personal property in Colorado. Exemption is State-administered and county-implemented, and it does not follow from federal recognition or a sales-tax certificate.
Establish the statutory ownership and use category, actual qualifying use, dedication to exempt purposes, and absence of prohibited private gain or corporate profit.
- Deadline
- At application and continuously.
- Fee
- Included in application and annual-report fees.
- Filing agency
- Colorado Property Tax Administrator
- Responsible party
- Property Tax Administrator; county assessor
- Frequency
- Continuous.
- How to comply
- Provide deeds, leases, governing documents, financial information, and use evidence.
- Official form or portal
- Exemption application and schedules.
Applies to: A property owner claiming a charitable, religious, or school exemption.
- Mixed use, leases, incidental use, construction, and vacant property require specific analysis.
- A change in ownership or use can cause denial, revocation, back taxes, and interest.
Last verified: 2026-07-27
Official sources: Colorado Division of Property Taxation and 2 more
View official sources (3)
File the annual report signed under penalty of perjury with updated ownership, use, rental, and other required information.
- Deadline
- On or before April 15 each year.
- Fee
- $115 timely annual-report fee effective July 1, 2026.
- Filing agency
- Colorado Division of Property Taxation
- Responsible party
- Colorado Division of Property Taxation; Property Tax Administrator
- Frequency
- Annual.
- How to comply
- File the annual exempt-property report through the current Division process.
- Official form or portal
- Annual Exempt Property Report.
Applies to: An owner of property previously granted Colorado property-tax exemption.
- The owner is responsible for obtaining the form even if it is not received.
- Late or omitted filing can produce fees and forfeiture of exemption for the year.
Last verified: 2026-07-27
Official sources: Colorado Division of Property Taxation and 2 more
View official sources (3)
File the delinquent report and required fee; current law and rules use notice and forfeiture procedures beginning around June and July, and the current late-report fee is $310.
- Deadline
- After April 15 and within the statutory delinquent-report period.
- Fee
- $310 late annual-report fee effective July 1, 2026.
- Filing agency
- Colorado Division of Property Taxation
- Frequency
- Event-triggered.
- How to comply
- File the delinquent annual report and any waiver request for good cause.
- Official form or portal
- Late Annual Exempt Property Report; fee-waiver request.
Applies to: An exempt-property owner missing the April 15 annual-report deadline.
- The Administrator may waive all or part of the late fee for good cause; precise annual notice dates should be checked.
- Continued failure can forfeit exemption and return the property to the tax roll.
Last verified: 2026-07-27
Official sources: Colorado Division of Property Taxation and 1 more
View official sources (2)
Notify the Division and assessor through the annual report or event-specific communication and seek a new determination when required.
- Deadline
- When the material change occurs and in the next annual report.
- Fee
- No universal separate fee; new application may require $205.
- Filing agency
- Colorado Division of Property Taxation
- Responsible party
- Colorado Division of Property Taxation; county assessor
- Frequency
- Continuous and annual.
- How to comply
- Provide the change facts, amended documents, and any new application.
- Official form or portal
- Annual report, amended schedule, new application if directed.
Applies to: An owner whose exempt property changes ownership, use, lease, construction status, or income-producing activity.
- Incidental and mixed uses are fact-specific.
- Unreported changes can cause revocation, back taxes, penalties, and interest.
Last verified: 2026-07-27
Official sources: Colorado Division of Property Taxation and 1 more
View official sources (2)
Respond to a tentative denial and request the available hearing, then appeal a final determination within the statutory periods.
- Deadline
- Generally within 30 days of the applicable tentative or final determination.
- Fee
- Hearing and legal costs vary.
- Filing agency
- Colorado Property Tax Administrator
- Responsible party
- Property Tax Administrator; Board of Assessment Appeals or courts as applicable
- Frequency
- Event-triggered.
- How to comply
- Follow the notice instructions and preserve the administrative record.
- Official form or portal
- Hearing request and appeal filing.
Applies to: An applicant or exempt owner receiving a tentative or final adverse determination.
- The specific notice controls the forum and deadline.
- Missing a deadline can make the determination final.
Last verified: 2026-07-27
Official sources: Colorado Division of Property Taxation and 1 more
View official sources (2)
Colorado has specialized statutory rules deeming specified low-income housing and community-land-trust property strictly charitable when detailed conditions are met.
- Deadline
- Before acquisition, development, leasing, or exemption application.
- Fee
- Property exemption application and annual-report fees apply.
- Filing agency
- Colorado Division of Property Taxation
- Responsible party
- Colorado Division of Property Taxation; county assessor
- Frequency
- Initial and annual.
- How to comply
- Use the specialized statutory category and supporting schedules.
- Official form or portal
- Property-tax exemption application and housing documentation.
Applies to: A nonprofit housing provider, community land trust, or affordable-homeownership developer.
- Do not generalize these rules to all nonprofit housing or vacant property.
- Failure to meet specialized affordability, ownership, or use conditions can make property taxable.
Last verified: 2026-07-27
Official sources: Colorado General Assembly and 1 more
View official sources (2)
Hiring Employees
Applies when the organization has Colorado employees. Unemployment insurance, workers’ compensation, FAMLI, withholding, and wage standards are five separate systems with five different triggers, and there is no general nonprofit employment exemption.
Evaluate the election deadline, duration, security, cash-flow, and benefit-charge exposure before choosing reimbursable financing.
- Deadline
- Within the election period stated in the liability notice or statute.
- Fee
- No election fee stated; security and reimbursements vary.
- Filing agency
- Colorado Division of Unemployment Insurance
- Frequency
- Election and recurring payment.
- How to comply
- Submit the election through the Division and maintain required security.
- Official form or portal
- Nonprofit reimbursement election and account records.
Applies to: A qualifying §501(c)(3) employer allowed to reimburse benefits instead of paying regular premiums.
- The election is not available to every employer and does not eliminate quarterly wage reports.
- Missing the election or reimbursement payments can create premiums, debt, and penalties.
Last verified: 2026-07-27
Official sources: Colorado Department of Labor and Employment and 1 more
View official sources (2)
File quarterly wage reports and calculate premiums on the annual chargeable wage base; the official 2026 base is $30,600 per employee.
- Deadline
- January 31, April 30, July 31, and October 31.
- Fee
- No report filing fee; premiums, penalties, and interest vary.
- Filing agency
- Colorado Division of Unemployment Insurance
- Frequency
- Quarterly.
- How to comply
- File electronically through MyUI Employer.
- Official form or portal
- Quarterly Wage Report.
Applies to: A Colorado employer liable for unemployment reporting.
- Reimbursing employers still file wage reports.
- Late or inaccurate reporting can produce penalties, interest, and collections.
Last verified: 2026-07-27
Official sources: Colorado Department of Labor and Employment and 1 more
View official sources (2)
The employer generally does not owe the employer share but must withhold and remit the employee share and complete registration, reporting, and annual headcount duties.
- Deadline
- Each payroll and quarterly report.
- Fee
- Employee share in 2026 is generally 0.44% when the total rate is 0.88%; program guidance controls.
- Filing agency
- Colorado FAMLI Division
- Frequency
- Payroll and quarterly.
- How to comply
- Withhold and remit through My FAMLI+ Employer.
- Official form or portal
- Payroll records and FAMLI reports.
Applies to: An employer with fewer than ten employees under the program’s headcount rules.
- Headcount includes out-of-state employees under program rules for employer-size determination.
- Failure to remit the employee share can create liability and penalties.
Last verified: 2026-07-27
Official sources: Colorado FAMLI Division and 1 more
View official sources (2)
The 2026 State minimum wage is $15.16 per hour and the tipped minimum is $12.14, subject to higher local rates and COMPS overtime, break, deduction, and notice rules.
- Deadline
- Each payroll period; COMPS Order 40 effective February 1, 2026.
- Fee
- No filing fee; wages and penalties vary.
- Filing agency
- Colorado Division of Labor Standards and Statistics
- Frequency
- Each payroll period.
- How to comply
- Apply the correct State or higher local rate and maintain payroll records and posters.
- Official form or portal
- Payroll records; COMPS Order poster.
Applies to: A Colorado nonprofit employer with covered employees.
- Federal law and local minimum wages can be more protective.
- Underpayment can produce back wages, penalties, interest, and retaliation claims.
Last verified: 2026-07-27
Official sources: Colorado Department of Labor and Employment and 1 more
View official sources (2)
Provide at least one hour of paid sick leave for each thirty hours worked, up to forty-eight hours per year, and comply with public-health-emergency and notice rules when applicable.
- Deadline
- Accrue with work; permit use when a qualifying need occurs.
- Fee
- No filing fee; paid leave cost varies.
- Filing agency
- Colorado Division of Labor Standards and Statistics
- Frequency
- Continuous.
- How to comply
- Track accrual, balances, use, carryover, notices, and records.
- Official form or portal
- Paid sick leave policy and payroll records.
Applies to: A covered Colorado nonprofit employer.
- Employers with compliant equivalent policies may satisfy the requirement; federal and local leave can overlap.
- Denial or retaliation can create wage and penalty liability.
Last verified: 2026-07-27
Official sources: Colorado Department of Labor and Employment and 1 more
View official sources (2)
Submit the required new-hire information to the State Directory of New Hires within twenty calendar days.
- Deadline
- Within 20 days after hire or rehire.
- Fee
- No filing fee.
- Filing agency
- Colorado State Directory of New Hires
- Frequency
- Per hire or rehire.
- How to comply
- Report electronically through the State new-hire system or another permitted method.
- Official form or portal
- Colorado New Hire Reporting.
Applies to: A Colorado employer hiring or rehiring an employee.
- Federal payroll and unemployment registrations remain separate.
- Failure can produce statutory penalties and support enforcement.
Last verified: 2026-07-27
Official source: Colorado State Directory of New Hires — Colorado New Hire Reporting
View official source
Register for wage withholding, file assigned returns and wage statements, and close the account after final payroll and returns.
- Deadline
- Before or with first payroll; final closure after employment ends.
- Fee
- No registration fee; tax, penalties, and interest vary.
- Filing agency
- Colorado Department of Revenue, Taxation Division (Colorado DOR)
- Responsible party
- Colorado Department of Revenue
- Frequency
- Recurring and final.
- How to comply
- Use Revenue Online for registration, returns, payments, and closure.
- Official form or portal
- Colorado wage withholding account; W-2 and withholding returns.
Applies to: A nonprofit paying wages subject to Colorado withholding.
- Federal payroll obligations remain separate.
- Failure can create trust-tax liability, penalties, and interest.
Last verified: 2026-07-27
Official sources: Colorado Department of Revenue and 1 more
View official sources (2)
Nonprofit status does not create a general exemption from job-posting compensation disclosures, timely wage payment, youth-employment limits, workplace safety, and required notices.
- Deadline
- Before postings, at payroll events, before youth work, and continuously for notices.
- Fee
- No universal filing fee; penalties vary.
- Filing agency
- Colorado Department of Labor and Employment (CDLE)
- Responsible party
- Colorado Department of Labor and Employment; applicable safety regulators
- Frequency
- Continuous and event-triggered.
- How to comply
- Adopt compliant hiring, payroll, youth, safety, and poster procedures.
- Official form or portal
- Job postings, payroll records, youth records, required posters.
Applies to: A Colorado nonprofit employer.
- The report does not catalogue every general employment rule or local ordinance.
- Violations can cause back pay, civil penalties, stop-work orders, or retaliation claims.
Last verified: 2026-07-27
Official sources: Colorado Department of Labor and Employment and 1 more
View official sources (2)
Bingo and Raffles
Applies when the organization conducts bingo, raffles, or other licensed games. This is a separate licensed system with its own eligibility, games-manager, bank-account, quarterly-reporting, and renewal duties.
An ordinary qualified organization generally must have existed for five years before applying, unless a constitutional or statutory exception applies.
- Deadline
- Before license application.
- Fee
- Included in license process.
- Filing agency
- Colorado Secretary of State, Bingo-Raffles Program
- Frequency
- One-time qualification; verify at renewal if requested.
- How to comply
- Submit formation, tax, and organizational history demonstrating qualification.
- Official form or portal
- License application and supporting records.
Applies to: An organization seeking Colorado bingo-raffle qualification.
- The ordinary rule requires five years of continuous existence before a bingo-raffle license, unless a statutory exception applies.
- Specified veterans, volunteer fire, religious, educational, and other organizations may use special qualification rules.
- Insufficient organizational age or category can cause denial.
Last verified: 2026-07-27
Official sources: Colorado Secretary of State and 1 more
View official sources (2)
The licensee must have at least one certified games manager and comply with limits on how many licensees one manager may serve.
- Deadline
- Before conducting games and continuously during operations.
- Fee
- An application fee applies, but the current amount was not confirmed from the reviewed page.
- Filing agency
- Colorado Secretary of State, Bingo-Raffles Program
- Frequency
- Certification term and renewal as prescribed.
- How to comply
- Complete approved training, application, and certification.
- Official form or portal
- Games Manager Certification.
Applies to: A licensed organization conducting games of chance.
- Certification does not replace the organization’s license or volunteer/member rules.
- Games conducted without a qualified manager can support suspension or discipline.
Verification in progress: The certification requirement is verified, but the current certificate fee and exact renewal term were not confirmed from the reviewed official page. Confirm the current fee and certification term in the live application workflow.
Last verified: 2026-07-27
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Colorado Secretary of State and 2 more
View official sources (3)
Use eligible members and volunteers, conduct each game under the applicable bingo, raffle, pull-tab, progressive, electronic, prize, premises, and drawing rules, and prohibit impermissible compensation.
- Deadline
- At each game or drawing.
- Fee
- No separate conduct filing fee; prizes and operational costs vary.
- Filing agency
- Colorado Secretary of State, Bingo-Raffles Program
- Frequency
- Each occasion and drawing.
- How to comply
- Use current rules, approved equipment, and game records.
- Official form or portal
- Daily game records, tickets, prize logs, volunteer records.
Applies to: A licensed bingo-raffle organization conducting games.
- Alcohol, electronic ticketing, online sales, and venue rules require separate current confirmation.
- Violations can cause prize disputes, suspension, revocation, or fines.
Last verified: 2026-07-27
Official sources: Colorado Secretary of State and 1 more
View official sources (2)
Deposit gaming receipts in the required separate account, use traceable payments, avoid prohibited reimbursements, and distribute net proceeds only for lawful purposes.
- Deadline
- Continuously and at each receipt or disbursement.
- Fee
- Banking costs vary.
- Filing agency
- Colorado Secretary of State, Bingo-Raffles Program
- Responsible party
- Colorado Secretary of State, Bingo-Raffles Program; licensee
- Frequency
- Continuous.
- How to comply
- Maintain the dedicated account, consecutively numbered or electronically traceable disbursements, and supporting records.
- Official form or portal
- Gaming bank account, checks, electronic transaction log, Schedule A.
Applies to: A bingo-raffle licensee receiving gaming proceeds.
- Direct-payment and reimbursement rules are gaming-specific and separate from sales tax.
- Improper use can lead to restitution, suspension, revocation, and other enforcement.
Last verified: 2026-07-27
Official sources: Colorado Secretary of State and 1 more
View official sources (2)
File the LE-21 quarterly financial report and required Schedule A even for a zero-activity quarter, and pay the applicable administrative fee.
- Deadline
- January 31, April 30, July 31, and October 31.
- Fee
- Administrative fee varies by gaming results and filing channel; $75 late filing fee.
- Filing agency
- Colorado Secretary of State, Bingo-Raffles Program
- Frequency
- Quarterly.
- How to comply
- File online or by the accepted LE-21 process and reconcile bank and game records.
- Official form or portal
- LE-21 Quarterly Report and Schedule A; LE-21a when applicable.
Applies to: Every Colorado bingo-raffle licensee that held a license during the quarter.
- A report is required even if no games were conducted and no administrative fee is due.
- Late or incomplete reports can suspend the license until corrected.
Last verified: 2026-07-27
Official sources: Colorado Secretary of State and 2 more
View official sources (3)
All bingo-raffle licenses expire December 31; complete renewal and bring quarterly reporting current before conducting games in the new year.
- Deadline
- Before January 1 game activity; renewal generally opens before year-end.
- Fee
- Current renewal fee requires live fee-schedule confirmation.
- Filing agency
- Colorado Secretary of State, Bingo-Raffles Program
- Frequency
- Annual.
- How to comply
- File renewal online after required reports are current.
- Official form or portal
- Bingo-Raffle License Renewal.
Applies to: A licensee intending to continue games into the next calendar year.
- Cessation and final reporting duties may remain if the organization does not renew.
- Gaming after expiration is unlicensed.
Verification in progress: The expiration date and renewal requirement are verified; the current exact renewal fee requires live-system confirmation. Confirm the 2026 renewal fee and any paper/online difference.
Last verified: 2026-07-27
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Colorado Secretary of State and 1 more
View official sources (2)
Lobbying and Political Activity
Applies when the organization lobbies Colorado officials or engages in ballot-measure or campaign activity. State lobbying registration, campaign finance, and the federal § 501(c)(3) restrictions are separate regimes.
Register online before lobbying activity in each July 1–June 30 fiscal year and identify clients and covered subjects.
- Deadline
- Before lobbying activity each fiscal year.
- Fee
- $40 for an individual or single-member lobbying firm; multi-member firm registration is listed at $0.
- Filing agency
- Colorado Secretary of State, Lobbyist Program
- Frequency
- Annual.
- How to comply
- Register in the Lobbyist Filing Center.
- Official form or portal
- Professional Lobbyist Registration.
Applies to: A person or firm meeting the Colorado professional-lobbyist definition.
- State liaison lobbyists, grassroots advocacy, local lobbying, and federal tax lobbying limits are separate.
- Unregistered lobbying can produce fines and enforcement.
Last verified: 2026-07-27
Official sources: Colorado Secretary of State and 1 more
View official sources (2)
Report clients, income, expenditures, positions, and lobbying activity for each month and file the cumulative or final disclosures required by the fiscal-year calendar.
- Deadline
- Fifteenth day of the following month; cumulative report by the calendar date shown in the annual filing calendar.
- Fee
- No report filing fee; late fines apply.
- Filing agency
- Colorado Secretary of State (Colorado SOS)
- Frequency
- Monthly and annual/cumulative.
- How to comply
- File electronically through the Lobbyist Filing Center.
- Official form or portal
- Monthly Disclosure Statement.
Applies to: A registered professional lobbyist or firm.
- State liaison reports use a distinct system.
- Late filing can produce escalating daily fines.
Last verified: 2026-07-27
Official sources: Colorado Secretary of State and 1 more
View official sources (2)
Update the lobbying record within the applicable seventy-two-hour rule and preserve accurate monthly disclosures.
- Deadline
- Within 72 hours after the reportable change when the statute or rules require.
- Fee
- No separate fee.
- Filing agency
- Colorado Secretary of State (Colorado SOS)
- Frequency
- Event-triggered.
- How to comply
- Update the online lobbyist record.
- Official form or portal
- Lobbyist registration update.
Applies to: A registered lobbyist whose client, bill, subject, or position information changes.
- The exact event and legislative timing controls applicability.
- Stale disclosures can produce fines and misleading public records.
Last verified: 2026-07-27
Official sources: Colorado Secretary of State and 1 more
View official sources (2)
Current law and guidance use a daily fine of $20 for each of the first ten days and $50 for each later day, in addition to the first-ten-day amount.
- Deadline
- From the first day after the filing deadline until filed.
- Fee
- Escalating daily fine.
- Filing agency
- Colorado Secretary of State (Colorado SOS)
- Frequency
- Event-triggered.
- How to comply
- File the missing disclosure and pay or contest the assessed fine.
- Official form or portal
- Late lobbyist disclosure and fine payment or waiver request.
Applies to: A lobbyist filing a disclosure late.
- The fine is $20 per day for each of the first ten late days.
- From the eleventh late day onward the fine is $50 per day. Registration fees are separate from these fines.
- Waiver and appeal procedures require fact-specific review.
- Fines continue to accrue and can lead to collection or enforcement.
Last verified: 2026-07-27
Official sources: Colorado Secretary of State and 1 more
View official sources (2)
Analyze Colorado lobbyist registration, campaign-finance committee or expenditure status, ballot-measure activity, and federal candidate and lobbying tax limits as separate systems.
- Deadline
- Before the communication, expenditure, or lobbying activity.
- Fee
- Fees and reports vary by system.
- Filing agency
- Colorado Secretary of State (Colorado SOS)
- Responsible party
- Colorado Secretary of State; Internal Revenue Service
- Frequency
- Event-triggered and recurring.
- How to comply
- Classify the activity and use the applicable registration and reporting calendar.
- Official form or portal
- Lobbyist Filing Center; TRACER campaign-finance filings; federal records.
Applies to: A nonprofit communicating with officials, candidates, voters, or the public.
- Federal §501(h) election affects federal lobbying measurement but does not replace Colorado registration.
- Misclassification can create State fines or jeopardize federal exemption.
Last verified: 2026-07-27
Official sources: Colorado Secretary of State and 3 more
View official sources (4)
Future 2026–2027 Changes
None of the entries in this section is operative yet. Three enacted laws take effect August 12, 2026 and a separate periodic-report workforce-data duty begins July 1, 2027. Current law continues to apply until each date, and every entry here carries its own effective-date label.
Beginning August 12, 2026, an individual who provides auctioneer services to a charitable organization is excluded from the definition of paid solicitor, whether the individual is paid, contracted, or volunteering, only if the individual does not directly receive contributions or handle charitable funding on behalf of the organization. HB26-1025 does not amend the separate professional-fundraising-consultant definition.
- Deadline
- For auctioneer services provided on or after August 12, 2026; current law remains operative through August 11, 2026.
- Fee
- No paid-solicitor registration fee solely when the statutory exclusion applies; professional-fundraising-consultant, occupational, contract, event, and other costs remain separate.
- Filing agency
- Colorado Secretary of State (Colorado SOS)
- Frequency
- Event-triggered.
- How to comply
- Document that the service provider is an individual providing auctioneer services and structure money flow so the individual does not directly receive contributions or handle charitable funding for the charity; separately analyze consulting, planning, management, and advisory services.
- Official form or portal
- Auction services agreement, fundraiser-classification analysis, and contribution/fund-flow records.
Applies to: An individual who provides auctioneer services to a charitable organization on or after August 12, 2026.
- The exclusion does not cover every charity auctioneer or auction company. Paid or volunteer status alone is insufficient. HB26-1025 changes only the paid-solicitor definition and does not create an exemption from professional-fundraising-consultant treatment when a compensated person plans, manages, advises, or consults without personally soliciting. Other occupational, contract, event, and money-handling rules remain separate.
- If any statutory condition is not satisfied, paid-solicitor classification and its registration, bond, contract, notice, deposit, disclosure, and reporting duties can remain applicable.
Last verified: 2026-07-27
Official sources: Colorado General Assembly and 1 more
View official sources (2)
Beginning August 12, 2026, the Department of Revenue must presume that an organization presenting an IRS § 501(c)(3) determination letter qualifies as a charitable organization for the relevant State sales-and-use-tax definition. The Department must not presume disqualification merely because the organization’s § 501(c)(3) status changes, but it may still review qualification; the presumption is rebuttable and does not itself issue an exemption certificate or eliminate the application, regular-charitable-function, direct-payment, seller-documentation, contractor, taxable-sales, or local home-rule requirements.
- Deadline
- For Department qualification decisions on or after August 12, 2026; current law and the existing application workflow remain operative through August 11, 2026.
- Fee
- No DR 0715 application fee.
- Filing agency
- Colorado Department of Revenue, Taxation Division (Colorado DOR)
- Responsible party
- Colorado Department of Revenue
- Frequency
- Initial application.
- How to comply
- Present the IRS determination letter through the ordinary Department application and certificate workflow and provide the other documents and transaction-level support required by current law and guidance.
- Official form or portal
- DR 0715 and IRS determination letter.
Applies to: An organization presenting an IRS § 501(c)(3) determination letter for Colorado State sales-and-use-tax qualification on or after August 12, 2026.
- The Department may review qualification. A change in federal § 501(c)(3) status alone does not create a presumption of disqualification under the enacted text. State-administered and self-collected home-rule taxes, direct payment, contractors, and taxable sales remain separate.
- Treating the presumption as operative before August 12, 2026, conclusive, or equivalent to certificate issuance can result in unsupported exemption claims and tax, penalty, and interest exposure.
Last verified: 2026-07-27
Official sources: Colorado General Assembly and 2 more
View official sources (3)
Beginning August 12, 2026, SB26-118 creates a specific payment and claims system for covered designated benefits; it does not govern every bequest, trust distribution, insurance payment, probate transfer, or donor restriction.
- Deadline
- For covered deaths, claims, and benefits on or after the operative date.
- Fee
- No State filing fee stated; court and professional costs vary.
- Responsible party
- Covered financial entity; charitable organization; Colorado courts and enforcement agencies
- Frequency
- Event-triggered.
- How to comply
- Identify the covered benefit and entity, submit the statutory claim package, and preserve estate and restriction records.
- Official form or portal
- Affidavit, death documentation, and other required claim information.
Applies to: A charitable organization named to receive a covered designated benefit from a covered financial entity after a donor’s death.
- Ordinary probate, trust, charitable-trust, insurance, and beneficiary-designation law remains separate.
- Failure to use the proper process can delay payment or create claims and interest.
Last verified: 2026-07-27
Official sources: Colorado General Assembly and 1 more
View official sources (2)
Provide the statutory affidavit, documentation of the donor’s death, and other information reasonably required by the covered financial entity.
- Deadline
- Promptly after the benefit becomes payable.
- Fee
- No State filing fee stated.
- Responsible party
- Charitable organization; covered financial entity
- Frequency
- Per covered benefit.
- How to comply
- Submit the claim directly to the covered financial entity and retain proof.
- Official form or portal
- Legacy-giving affidavit and death documentation.
Applies to: A charitable organization claiming a covered designated benefit under SB26-118.
- The entity may not condition payment on the charity opening an account or providing prohibited insider personal information.
- An incomplete package can delay the statutory payment period.
Last verified: 2026-07-27
Official sources: Colorado General Assembly and 1 more
View official sources (2)
The ordinary rule requires payment to the charitable organization within sixty calendar days after receipt of the required claim information.
- Deadline
- Within 60 calendar days after receipt of the complete required information.
- Fee
- No filing fee.
- Responsible party
- Covered financial entity
- Frequency
- Per benefit.
- How to comply
- Pay the benefit to the charity without requiring a new account or prohibited personal information.
- Official form or portal
- Payment record and claim file.
Applies to: A covered financial entity that has received a complete claim for a covered designated benefit.
- A federal-law exception can affect timing and must be analyzed separately.
- Late payment can trigger statutory interest, remedies, and litigation.
Last verified: 2026-07-27
Official sources: Colorado General Assembly and 1 more
View official sources (2)
SB26-118 includes a federal-law exception and 120-calendar-day outside timing language, but the enacted wording requires careful interpretation before stating a universal formula.
- Deadline
- Potentially no later than 120 calendar days under the statutory federal-law condition.
- Fee
- No filing fee.
- Responsible party
- Covered financial entity; charitable organization; courts
- Frequency
- Per benefit.
- How to comply
- Document the federal requirement, additional action, and all dates; seek confirmation before relying on the outside deadline.
- Official form or portal
- Claim file, federal-law analysis, correspondence.
Applies to: A covered designated benefit requiring additional action or criteria under federal law.
- The exception does not extend every covered payment automatically.
- An incorrect interpretation can create late-payment interest or premature claims.
Verification in progress: The enacted federal-law exception and 120-day language are not sufficiently clear to reduce to one unconditional deadline formula. Human legal review is required to map the 120-day deadline to the specific federal action or criterion.
Last verified: 2026-07-27
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Colorado General Assembly and 1 more
View official sources (2)
The future law prohibits conditioning payment on the charity establishing an account with the entity or providing personal information from an employee or board member.
- Deadline
- At claim processing and payment.
- Fee
- No fee.
- Responsible party
- Covered financial entity
- Frequency
- Per claim.
- How to comply
- Use entity-level charity identification and the statutory claim documents.
- Official form or portal
- Claim checklist and payment records.
Applies to: A covered financial entity paying a covered designated benefit.
- Anti-fraud and legally required entity information remain available subject to the statute.
- Prohibited conditions can support enforcement and court relief.
Last verified: 2026-07-27
Official sources: Colorado General Assembly and 1 more
View official sources (2)
Follow the statutory written-notice and return process, including the sixty-day return period, interest, constructive trust, and court remedies where the new law applies.
- Deadline
- Within 60 days after valid written return notice when the statute applies.
- Fee
- No State filing fee; litigation costs vary.
- Responsible party
- Charitable organization; estate claimant; courts; enforcement agencies
- Frequency
- Event-triggered.
- How to comply
- Preserve the benefit, notice, restriction, and estate records and return funds when legally required.
- Official form or portal
- Written notice, accounting, return payment, court filings.
Applies to: A charity that receives a covered benefit later subject to creditor, allowance, elective-share, or similar estate claims.
- Creditor claims, allowances, elective shares, donor restrictions, and ordinary probate law require claim-specific analysis.
- Failure can create statutory interest, constructive trust, and court orders.
Verification in progress: The enacted remedy structure is verified, but its interaction with specific probate claims, donor restrictions, and charitable trusts is fact-dependent. Human review is required for claim priority and return calculations in an estate proceeding.
Last verified: 2026-07-27
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Colorado General Assembly and 1 more
View official sources (2)
Beginning July 1, 2027, HB26-1207 requires a covered private-sector entity to include specified EEO-1 demographic workforce data in its Colorado periodic report only when the entity conducts business in Colorado, has 100 or more workers, and was required as of March 1, 2026 to submit an EEO-1 report to the federal government. The enacted governmental and public-entity exclusions remain applicable.
- Deadline
- For periodic reports filed under the amended law beginning July 1, 2027; current periodic-report law remains operative through June 30, 2027.
- Fee
- Future filing fee or system impact not yet established; current report fee is $25.
- Filing agency
- Colorado Secretary of State (Colorado SOS)
- Responsible party
- Colorado Secretary of State; covered employer
- Frequency
- Annual with periodic report.
- How to comply
- Determine whether all four enacted coverage conditions are met, collect the specified EEO-1 data, and use the future Secretary of State periodic-report workflow when implementation becomes available.
- Official form or portal
- Future Periodic Report EEO-1 data fields.
Applies to: A private-sector entity that conducts business in Colorado, has 100 or more workers, and as of March 1, 2026 was required to submit an EEO-1 report to the federal government, beginning July 1, 2027.
- First coverage condition: the entity is a private-sector entity, subject to the enacted governmental exclusions.
- Second coverage condition: the entity conducts business in Colorado.
- Third coverage condition: the entity has 100 or more workers.
- Fourth coverage condition: the entity was required to submit a federal EEO-1 report as of March 1, 2026. All four conditions must be met.
- Do not reduce the rule to every employer with 100 or more workers. Listed governmental and public entities are excluded, and an employer not subject to the federal EEO-1 requirement as of March 1, 2026 does not satisfy the enacted trigger merely because of headcount.
- Failure after implementation can affect periodic-report compliance and status.
Verification in progress: The enacted future duty is clear, but Secretary of State implementation guidance, field format, privacy handling, and any fee effect were not available on the research date. Final Secretary of State implementation guidance, field format, privacy handling, and any fee effect were unavailable on the research date.
Last verified: 2026-07-27
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Colorado General Assembly and 1 more
View official sources (2)
Dissolution and Final Closures
Closing a Colorado nonprofit is a multi-agency process, not one filing. Authorization, the dissolution document, winding up, creditor claims, charitable assets, and each separate agency and local account closure are distinct steps.
Authorize dissolution through the board and members or other authorized body as required by the Act and governing documents before filing.
- Deadline
- Before filing dissolution.
- Fee
- No State fee for internal approval.
- Responsible party
- Board of directors; voting members or other authorized persons
- Frequency
- One time.
- How to comply
- Adopt a plan, approve dissolution, and retain minutes or consents.
- Official form or portal
- Plan of dissolution, board and member resolutions.
Applies to: A domestic Colorado nonprofit corporation ending its existence.
- Different approval rules apply when there are no voting members or the corporation is already delinquent.
- A filing without valid internal authority can be challenged.
Last verified: 2026-07-27
Official sources: Colorado General Assembly / Office of Legislative Legal Services and 1 more
View official sources (2)
Cease ordinary activity except winding up, collect assets, discharge liabilities, and use the statutory procedures for known and unknown claims where appropriate.
- Deadline
- During winding up and before final distributions.
- Fee
- No State filing fee; notice and legal costs vary.
- Responsible party
- Board, officers, creditors, and courts
- Frequency
- One time process.
- How to comply
- Prepare creditor lists, notices, reserves, and claim responses.
- Official form or portal
- Claim notices, reserves, settlement records.
Applies to: A dissolving Colorado nonprofit corporation.
- Filing dissolution does not extinguish every claim immediately.
- Premature distributions can create director, recipient, and corporate liability.
Last verified: 2026-07-27
Official sources: Colorado General Assembly / Office of Legislative Legal Services and 1 more
View official sources (2)
Identify restrictions and transfer remaining assets only to permitted purposes or recipients, with court or Attorney General involvement when required.
- Deadline
- Before transfer or distribution.
- Fee
- No universal filing fee; court costs vary.
- Filing agency
- Colorado Attorney General
- Responsible party
- Board, fiduciaries, Colorado Attorney General, courts
- Frequency
- Event-triggered.
- How to comply
- Inventory assets and restrictions, obtain required approvals, and document transfers.
- Official form or portal
- Restricted-asset schedule, transfer agreement, court or Attorney General record.
Applies to: A nonprofit holding restricted gifts, charitable trust assets, or assets dedicated to exempt purposes.
- Federal §501(c)(3), property-tax, grant, and contract restrictions remain separate.
- Unauthorized diversion can cause restitution, constructive trust, and fiduciary liability.
Last verified: 2026-07-27
View official source
Use foreign withdrawal or the transaction-specific filing and separately close charity, tax, employment, gaming, and local accounts.
- Deadline
- At the transaction or end of Colorado authority.
- Fee
- $10 foreign withdrawal; merger or conversion fees vary.
- Filing agency
- Colorado Secretary of State (Colorado SOS)
- Responsible party
- Colorado Secretary of State and other applicable agencies
- Frequency
- One time.
- How to comply
- File the correct online or paper transaction and obtain account closure confirmations.
- Official form or portal
- Foreign Entity Authority Withdrawal, Merger Statement, or Conversion Statement.
Applies to: A foreign nonprofit or a nonprofit ending Colorado status through a fundamental transaction.
- Reinstatement and delinquency cure remain separate.
- Using domestic dissolution for the wrong entity can leave authority or obligations active.
Last verified: 2026-07-27
Official sources: Colorado Secretary of State and 2 more
View official sources (3)
Local and Specialized Requirements
Applies only to specific localities and activities. Colorado has no single statewide local licence for nonprofits, and the local sources behind this entry are bounded examples rather than a rule that generalizes from one locality to the rest of the State.
Colorado has no single nonprofit license that replaces local home-rule tax, zoning, occupancy, health, event, and alcohol approvals; screen the actual city and county.
- Deadline
- Before the activity or event.
- Fee
- Fees vary locally and by activity.
- Responsible party
- Applicable municipality, county, health department, fire authority, and State liquor regulator
- Frequency
- Initial, recurring, and event-triggered.
- How to comply
- Use the actual locality’s registration and permit portals and obtain zoning or occupancy confirmation.
- Official form or portal
- Local tax license, business license, certificate of occupancy, food or event permit, special-event liquor permit.
Applies to: A nonprofit operating a facility, selling locally, holding events, serving food or alcohol, lodging guests, or charging admissions.
- Denver, Colorado Springs, Aurora, Boulder, statutory municipalities, and counties use different systems; no example is statewide.
- Noncompliance can cause tax assessments, event denial, stop-work or closure orders, and permit sanctions.
Last verified: 2026-07-27
Official sources: City and County of Denver and 5 more
View official sources (6)
Official Sources
82 official sources back the facts on this page.
| Agency / Authority | Source | Accessed | URL |
|---|---|---|---|
| Colorado Secretary of State | 2026 Campaign Finance Calendar | https://www.coloradosos.gov/pubs/elections/CampaignFinance/calendars/2026/stateFrequent.html | |
| Colorado General Assembly | 2026 Session Laws Chapter 26 — HB26-1025 | https://leg.colorado.gov/laws/session-laws/HB26-1025/26/download | |
| Colorado General Assembly | 2026 Session Laws Chapter 378 — HB26-1207 | https://leg.colorado.gov/laws/session-laws/HB26-1207/378/download | |
| Colorado General Assembly | 2026 Session Laws Chapter 52 — SB26-118 | https://leg.colorado.gov/laws/session-laws/SB26-118/52/download | |
| Colorado General Assembly | 2026 Session Laws Chapter 53 — SB26-009 | https://leg.colorado.gov/laws/session-laws/SB26-009/53/download | |
| City of Aurora | Aurora Sales Tax | https://www.auroragov.org/business_services/taxes/sales_tax | |
| Colorado Secretary of State | Bingo and Raffles Home | https://www.coloradosos.gov/pubs/bingo_raffles/bingoHome.html | |
| Colorado Secretary of State | Bingo and Raffles Laws and Rules | https://www.coloradosos.gov/pubs/bingo_raffles/lawsRules.html | |
| Colorado Secretary of State | Business Filing Instructions | https://www.sos.state.co.us/pubs/business/filingInstructions.html | |
| Colorado Secretary of State | Business Forms List | https://www.sos.state.co.us/pubs/business/forms_main.html | |
| Colorado Secretary of State | Business Organizations Fee Schedule | https://www.sos.state.co.us/pubs/info_center/fees/business.html | |
| Colorado Secretary of State | Business Status Frequently Asked Questions | https://www.sos.state.co.us/pubs/business/FAQs/status.html | |
| Colorado Department of Revenue | Certificates of Exemption | https://tax.colorado.gov/certificates-of-exemption | |
| Colorado Secretary of State | Certificates of Good Standing Frequently Asked Questions | https://www.sos.state.co.us/pubs/business/FAQs/certGoodStanding.html | |
| Colorado Secretary of State | Charitable Contracts FAQ | https://www.coloradosos.gov/pubs/charities/FAQ/contracts.html | |
| Colorado Secretary of State | Charitable Filing FAQ | https://www.coloradosos.gov/pubs/charities/FAQ/filing.html | |
| Colorado Secretary of State | Charitable Organization Registration FAQ | https://www.coloradosos.gov/pubs/charities/FAQ/registration.html | |
| Colorado Secretary of State | Charitable Organization Registration Instructions | https://www.coloradosos.gov/pubs/charities/instructions/charity/registration.html | |
| Colorado Secretary of State | Charitable Organization Renewal Instructions | https://www.coloradosos.gov/pubs/charities/instructions/charity/renew.html | |
| Colorado Secretary of State | Charities and Fundraisers Definitions FAQ | https://www.coloradosos.gov/pubs/charities/FAQ/definitions.html | |
| Colorado Secretary of State | Charities and Fundraisers Fee Schedule | https://www.coloradosos.gov/pubs/info_center/fees/charitable.html | |
| Colorado Secretary of State | Charities and Fundraisers Home | https://www.coloradosos.gov/pubs/charities/charitableHome.html | |
| Colorado Secretary of State | Charities and Fundraisers Rules — 8 CCR 1505-9 | https://www.sos.state.co.us/CCR/GenerateRulePdf.do?fileName=8+CCR+1505-9&ruleVersionId=5762 | |
| Colorado Department of Revenue | Charities and Nonprofits | https://tax.colorado.gov/charities-nonprofits | |
| Colorado Secretary of State | Checklist for New Businesses | https://www.sos.state.co.us/pubs/business/businessChecklist.html | |
| Colorado Secretary of State | Colorado Charitable Solicitations Act — Title 6, Article 16 | https://www.sos.state.co.us/pubs/info_center/laws/Title6/Title6Article16.html | |
| Colorado General Assembly | Colorado Constitution | https://leg.colorado.gov/content/colorado-constitution | |
| Colorado State Directory of New Hires | Colorado New Hire Reporting | https://newhire.state.co.us/ | |
| Colorado Department of Labor and Employment | Colorado Overtime and Minimum Pay Standards Order | https://cdle.colorado.gov/labor-library-comps-order | |
| Colorado General Assembly / Office of Legislative Legal Services | Colorado Revised Statutes | https://leg.colorado.gov/agencies/office-legislative-legal-services/colorado-revised-statutes | |
| Colorado Department of Revenue | Colorado Sales Tax Guide | https://tax.colorado.gov/sales-tax-guide | |
| Colorado Department of Revenue | Corporate Income Tax Guide | https://tax.colorado.gov/corporate-income-tax-guide | |
| Colorado Secretary of State | Delinquency and Reinstatement Frequently Asked Questions | https://www.sos.state.co.us/pubs/business/FAQs/delinquency.html | |
| City and County of Denver | Denver Business Taxes | https://www.denvergov.org/Government/Agencies-Departments-Offices/Agencies-Departments-Offices-Directory/Department-of-Finance/Our-Divisions/Treasury/Business-Taxes | |
| Colorado Secretary of State | Dissolving a Business | https://www.sos.state.co.us/pubs/business/FAQs/dissolve.html | |
| Colorado Department of Labor and Employment | Employer Liability Chart | https://cdle.colorado.gov/employers/unemployment-insurance-premiums/employer-liability-chart | |
| Colorado FAMLI Division | Employers | https://famli.colorado.gov/employers | |
| Colorado Secretary of State | File a Business Document | https://www.sos.state.co.us/pubs/business/fileAForm.html | |
| Colorado Department of Revenue | Form DR 0112 — C Corporation Income Tax Return | https://tax.colorado.gov/DR0112 | |
| Colorado Department of Revenue | Form DR 0172 — Contractor Application for Exemption Certificate | https://tax.colorado.gov/DR0172 | |
| Colorado Department of Revenue | Form DR 0715 — Application for Sales Tax Exemption | https://tax.colorado.gov/DR0715 | |
| Colorado Department of Revenue | Form DR 5002 — Declaration of Wholesale or Entity Sales Tax Exemption | https://tax.colorado.gov/DR5002 | |
| Colorado Secretary of State | Form LE-21 — Quarterly Report of Bingo-Raffle Activities | https://www.sos.state.co.us/pubs/bingo_raffles/forms/LE_21_COMB.pdf | |
| Colorado Department of Revenue | Fundraising and Sales Tax | https://tax.colorado.gov/fundraising-sales-tax | |
| Colorado Secretary of State | Games Manager Certification | https://www.coloradosos.gov/pubs/bingo_raffles/gamesManager.html | |
| Colorado General Assembly | HB23-1184 — Low-income Housing Property Tax Exemption | https://leg.colorado.gov/bills/HB23-1184 | |
| Colorado General Assembly | HB26-1025 — Exempt Auctioneers Charitable Solicitation Requirements | https://leg.colorado.gov/bills/HB26-1025 | |
| Colorado General Assembly | HB26-1207 — EEO-1 Information in Periodic Reports | https://leg.colorado.gov/bills/HB26-1207 | |
| Colorado Department of Labor and Employment | Healthy Families and Workplaces Act | https://cdle.colorado.gov/hfwa | |
| Colorado Division of Workers’ Compensation | Independent Contractors and Coverage Exemptions | https://cdle.colorado.gov/dwc/employers/independent-contractors-and-coverage-exemptions | |
| Colorado Division of Workers’ Compensation | Insurance Coverage for Employers | https://cdle.colorado.gov/dwc/employers/insurance-coverage | |
| Colorado Secretary of State | Internet and Social Media Solicitations | https://www.coloradosos.gov/pubs/charities/internetTips.html | |
| Internal Revenue Service | IRS — Exempt Organization Exemption Application | https://www.irs.gov/charities-non-profits/exempt-organization-exemption-application | |
| Internal Revenue Service | IRS — Form 1023 Questions About Specific Activities | https://www.irs.gov/charities-non-profits/form-1023-purpose-of-questions-about-specific-activities-part-iv | |
| Internal Revenue Service | IRS — Intermediate Sanctions and Excess Benefit Transactions | https://www.irs.gov/charities-non-profits/charitable-organizations/intermediate-sanctions-excess-benefit-transactions | |
| Internal Revenue Service | IRS — Measuring Lobbying Activity Under the Expenditure Test | https://www.irs.gov/charities-non-profits/measuring-lobbying-activity-expenditure-test | |
| Internal Revenue Service | IRS — Organizational Test for Internal Revenue Code Section 501(c)(3) | https://www.irs.gov/charities-non-profits/charitable-organizations/organizational-test-internal-revenue-code-section-501c3 | |
| Internal Revenue Service | IRS — Restriction of Political Campaign Intervention by Section 501(c)(3) Organizations | https://www.irs.gov/charities-non-profits/charitable-organizations/restriction-of-political-campaign-intervention-by-section-501c3-tax-exempt-organizations | |
| Colorado Secretary of State | January 2026 Bingo and Raffles Newsletter | https://www.coloradosos.gov/pubs/bingo_raffles/news/20260128BingoNewsletter.html | |
| Colorado Department of Labor and Employment | Labor Rules — Proposed and Adopted | https://cdle.colorado.gov/dlss/labor-laws-rules-resources/labor-rules-proposed-and-adopted | |
| Colorado Secretary of State | Lobbyist Fee Schedule | https://www.coloradosos.gov/pubs/info_center/fees/lobbyist.html | |
| Colorado Secretary of State | Monthly Lobbyist Disclosure FAQ | https://www.coloradosos.gov/pubs/lobby/FAQs/monthly.html | |
| Colorado Department of Labor and Employment | New Employer Checklist | https://cdle.colorado.gov/employers/unemployment-insurance-premiums/new-employer-checklist | |
| Colorado Secretary of State | Periodic Report Frequently Asked Questions | https://www.sos.state.co.us/pubs/business/FAQs/reports.html | |
| Colorado FAMLI Division | Private Plans | https://famli.colorado.gov/employers/private-plans | |
| Colorado Secretary of State | Professional Lobbyist Filing Calendar | https://www.coloradosos.gov/pubs/lobby/professionalCalendar.html | |
| Colorado Division of Property Taxation | Property Tax Exemption | https://dpt.colorado.gov/property-tax-exemption | |
| Colorado Division of Property Taxation | Property Tax Exemption Forms | https://dpt.colorado.gov/property-tax-exemption-forms | |
| Colorado Department of Local Affairs / Division of Property Taxation | Property Tax Exemption Rules | https://www.sos.state.co.us/CCR/GenerateRulePdf.do?ruleVersionId=4087 | |
| Colorado Secretary of State | Quarterly Report FAQ | https://www.coloradosos.gov/pubs/bingo_raffles/FAQs/quarterlyRpt.html | |
| Colorado Department of Public Health and Environment | Retail Food Establishments | https://cdphe.colorado.gov/retail-food | |
| Colorado Department of Revenue | Sales & Use Tax Topics: Charitable Organizations | https://tax.colorado.gov/sites/tax/files/documents/SUTT_Charitable_Organizations_Feb_2024.pdf | |
| City of Boulder | Sales and Use Tax | https://bouldercolorado.gov/services/sales-and-use-tax | |
| City of Colorado Springs | Sales Tax Frequently Asked Questions | https://coloradosprings.gov/sales-tax/page/sales-tax-faq | |
| Colorado Department of Revenue | Sales Tax License | https://tax.colorado.gov/sales-tax-license | |
| Colorado General Assembly | SB26-009 — Charitable Organization State Sales & Use Tax | https://leg.colorado.gov/bills/SB26-009 | |
| Colorado General Assembly | SB26-118 — Legacy Giving to Charitable Organizations | https://leg.colorado.gov/bills/SB26-118 | |
| Colorado Department of Revenue, Liquor Enforcement Division | Special Event Permits | https://sbg.colorado.gov/special-events | |
| Colorado Department of Revenue | Tax Exemption Application | https://tax.colorado.gov/tax-exemption-application | |
| Colorado Department of Revenue | Tax-Exempt Purchases | https://tax.colorado.gov/tax-exempt-purchases | |
| Colorado Department of Labor and Employment | Unemployment Insurance Premium Rates | https://cdle.colorado.gov/employers/unemployment-insurance-premiums/premium-rates | |
| Colorado Department of Labor and Employment | Unemployment Wage Reporting | https://cdle.colorado.gov/employers/unemployment-insurance-premiums/wage-reporting |
Recent Colorado Compliance Updates
Colorado requires charitable-solicitation registration before soliciting unless an exemption applies. The small-charity exemption is built from two independent statutory branches joined by the word "or": a revenue branch measured on adjusted gross revenue not in excess of $25,000 after specified grant exclusions, and a contributor branch measured on contributions from not more than ten persons. This article works through both branches and both exact boundaries, what comes out of the revenue calculation and what does not, why using a paid solicitor defeats the exemption on either branch, what to do when the exemption ends, and the renewal, extension, amendment, and final-reporting mechanics that follow registration, including why the filing system’s automatic extension is not the legal deadline and how Rule 9 treats online solicitation.
This overview walks through the systems documented in the Colorado nonprofit compliance guide: nonprofit formation and governance under the Colorado Revised Nonprofit Corporation Act, the annual periodic report and its five-month window, the difference between Noncompliant and Delinquent status, charitable-solicitation registration and the small-charity exemption’s two independent branches, Colorado income and sales taxes including the three-part $45,000 charitable-sales test, property tax, employer obligations across several divisions, bingo and raffles, lobbying, and a dissolution process that no single filing completes. It also explains why the guide keeps three laws taking effect August 12, 2026 and a periodic-report workforce-data duty beginning July 1, 2027 in separate, clearly labelled entries rather than presenting them as current law.
Methodology and Legal-Information Disclaimer
This guide is compiled from official state statutes, agency instructions, forms, and government guidance. Some entries are marked Verification in Progress where additional confirmation is underway. This material provides general information and does not replace legal, tax, or accounting advice.
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