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State-By-State Initial Compliance - Colorado

Initial Filings for Colorado Nonprofit Organizations

For a general discussion on starting a nonprofit organization, please refer to our article, Starting a Nonprofit Organization.

  1. To Incorporate in Colorado

    Submit Articles of Incorporation to:

    Colorado Secretary of State
    Business Division
    1560 Broadway
    Suite 200
    Denver, CO 80202-5169
    Information: (303) 894-2200
    Fax: (303) 869-4864
    Web Site: www.sos.state.co.us/
    Filing Fee: $50

  2. To Obtain 501(c)(3) Tax-Exempt Status

    Submit Form 1023, Application for Recognition of Exemption to:

    Note new address:
    Internal Revenue Service
    P.O. Box 12192
    Covington, KY 41012-0192
    Information: (800) 829-1040
    Forms: (800) 829-3676
    Web Site: www.irs.gov/charities
    Filing Fee: $750 ($300 if revenues less than $10,000/year)
    Note: User fees will increase for all applications for exemption (Forms 1023, 1024, and 1028) postmarked after January 3, 2010:
    $ 400 for organizations whose gross receipts are $10,000 or less annually over a 4-year period
    $ 850 for organizations whose gross receipts exceed $10,000 annually over a 4-year period
    $ 3,000 for group exemption letters.
    For more information on filing fees and for information on the IRS' new web initiative "Cyber Assistant", see the IRS website.

  3. To Obtain Colorado Corporate Income and Sales Tax Exemptions

    Submit Colorado Department of Revenue Form DR 0715 with Articles of Incorporation, a financial statement, and the 501(c)(3) Determination Letter from the IRS to:

    Colorado Department of Revenue
    1375 Sherman Street
    Room 286
    Denver, CO 80261
    Information: (303) 238-3278
    Web Site: www.revenue.state.co.us/
    Filing Fee: $0

  4. To Register with the Colorado Secretary of State

    Prior to engaging in any solicitation campaign or charitable sales promotion, charitable organizations must register on-line (see web site below) with the Secretary of State.

    Division of Public Charities
    Colorado Secretary of State
    Business Division
    1560 Broadway
    Suite 200
    Denver, CO 80202-5169
    Information: (303) 894-2200
    Fax: (303) 869-4864
    Web Site: www.sos.state.co.us/
    Filing Fee: $0

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