How to Start a Nonprofit in Colorado: Registration, Filings, and Annual Reports

From incorporation to annual filings—your step-by-step guide to staying compliant.

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Every state has its own requirements for forming and maintaining a nonprofit. In Colorado, the process includes initial registration, tax-exempt applications, and recurring annual filings. Understanding these steps upfront helps ensure your organization remains compliant and in good standing.

Understanding the basics

Before focusing on Colorado-specific filings, every nonprofit must complete a few foundational steps. These ensure your organization is legally recognized, properly structured, and positioned to apply for tax-exempt status.

Name your organization

Name your organization

Colorado requires that the name of your nonprofit be distinguishable from other registered entities and comply with state naming rules. You can check name availability through the Colorado Secretary of State’s Name Search. The name must include a corporate ending like “Inc.”, “Corp.”, or “Incorporated”.

board of directors

Choose your board of directors

Nonprofits are governed by a board that carries fiduciary responsibility. At minimum, you’ll need one incorporator to file your Articles of Incorporation, three directors to guide oversight, and an officer (often a secretary) to maintain records. Colorado does not require directors or officers to reside in the state.

charitable purpose

Define your charitable purpose

Your purpose must align with IRS requirements for tax-exempt status—commonly charitable, educational, religious, or scientific. It must serve the public rather than private individuals or political interests. A clear purpose statement is essential for both incorporation and federal exemption applications.

Registered Office

Appoint a registered agent

Colorado law requires that every nonprofit corporation maintain a registered agent with a physical address in Colorado. The registered agent is responsible for receiving and forwarding legal notices and government filings.

How to register a nonprofit in the state of Colorado?

You’ll need to take the formal steps that establish your nonprofit as a recognized entity in Colorado:

File Articles of Incorporation with the Colorado Secretary of State

To register your nonprofit in Colorado, you must submit the organization's name and Articles of Incorporation to the Colorado Secretary of State.

There is no specific deadline; however, the form should be filed before commencing legal operations or applying for tax exemption.

Filing Methods

Form Fee Filing Method

Articles of Incorporation

$50

e-file option is available

Apply for an Employer Identification Number (EIN)

Nonprofit organizations are required to obtain an Employer Identification Number (EIN) from the IRS. This will serve as the organization's federal tax identification number and is essential for conducting legal and financial activities.

Although there is no specific deadline to apply, it is recommended to obtain an EIN as early as possible, as it is necessary for opening a bank account, applying for tax-exempt status, and filing required forms with the IRS.

Form Fee Filing Method

Form SS-4 (Application for Employer Identification Number (EIN))

Free

Online via IRS EIN Assistant

Hold your organizational meeting and adopt bylaws

After incorporation, your nonprofit must hold its initial organizational meeting to establish governance and ensure legal compliance. Make sure the following points are addressed during the meeting:

  • Approve the bylaws - These outline how your nonprofit will operate (e.g., meetings, voting, officer roles).
  • Elect governing bodies - Typically includes President, Secretary, and Treasurer.
  • Adopt policies - Such as a conflict-of-interest policy, required for 501(c)(3) status.
  • Authorize filings - Approve resolutions to apply for IRS and state tax exemptions.

How to apply for tax exemption and solicitation in Colorado?

To obtain a state tax exemption, your nonprofit must first apply to the IRS. The required forms depend on the size and type of your organization:

Federal tax exemption

To obtain a state tax exemption, your nonprofit must first apply to the IRS. The required forms depend on the size and type of your organization:

  • Form 1023: For Section 501(c)(3) organizations with gross receipts over $50,000 or total assets over $250,000.
  • Form 1023-EZ: Also applies to Section 501(c)(3) organizations–typically smaller nonprofits with gross receipts of $50,000 or less and assets under $250,000.
  • Form 1024 or 1024-A: Organizations seeking tax-exemption under IRS sections other than 501(c)(3).
Form Due Date Fee Filing Method

IRS Form 1023 or 1023-EZ (For Section 501(c)(3) organizations)

Within 27 months of forming the organization.

Varies from $275 to $600

Online via Pay.gov

IRS Form 1024 or 1024-A (For other organizations)

State tax exemption

Nonprofits that are exempt under IRC sections 501(c)(3) and 501(c)(19) are eligible for Colorado State tax exemption. To apply for exemption, you must file Form DR 0715 with the state of Colorado.

Along with the application, you need to attach a copy of the Federal determination letter, the most recent financial report, the articles of incorporation, and the Certificate of Good Standing.

Note: Churches affiliated with a national church body should provide an official document from the national organization indicating their group affiliation, along with Form DR 0715.

Initial charity registration & Annual Renewal with Colorado Secretary of State:

The State of Colorado law mandates nonprofits to register as a charitable organization with the Secretary of State before soliciting contributions, and you’ll need to pay the registration fee of $10.

Annual Renewal:

Colorado requires nonprofits to renew their registration annually with the state. The information reported on this renewal will be almost the same as the information reported on the organization’s federal 990 form.

Deadline:

The Deadline to file an Annual renewal with the state of Colorado is the 15th day of the 5th month following the end of the organization's fiscal year. This means if your organization follows the calendar tax year, the deadline is May 15th.

Note: Though the Colorado e-file system enters an automatic 3-month extension, the organizations must submit their annual renewal by the original deadline.

Filing Method:

  • The nonprofit organizations can submit their annual renewal statement to the state of Colorado through an online Portal offered by the Colorado Secretary of State.
  • For detailed information on how to submit the annual renewal, click here.

What are the annual tax filing requirements for nonprofits in Colorado?

Nonprofits in Colorado must comply with both federal and state filing requirements to maintain their tax-exempt status and remain in good standing. Here's an overview of the key filing obligations:

Federal tax filing (IRS)

Even though your nonprofit may be exempt from paying federal income taxes under Section 501(c)(3), it still has annual filing requirements with the IRS:

  • Forms: The organization must file 990 series forms annually to stay compliant.
    • Form 990-N: For smaller organizations with gross receipts $50,000 or less.
    • Form 990-EZ: For organizations with gross receipts under $200,000 and total assets under $500,000.
    • Form 990: For organizations with gross receipts ≥ $200,000 and total assets ≥ $500,000.
    • Form 990-PF: For private foundations.
    • Form 990-T: For organizations with any unrelated business income (UBI) of $1,000 or more.
  • Due Date: The return is due on the 15th day of the 5th month after the fiscal year ends (for example, May 15 for a December 31 year-end).
  • Filing Method: The IRS mandates e-filing for these forms.

Colorado State Tax Filing

Colorado requires nonprofits to submit annual reports and tax filings to maintain active status and comply with state regulations.

Periodic Report:

In addition to the registration renewal, Colorado law also requires nonprofit organizations to file a Periodic Report electronically each year with the Secretary of State.

Due Date:

The periodic report is due annually on the month of incorporation. It can be filed two months prior to the reporting month or up to two months after without any penalties.

Filing Methods:

Online: File through the Colorado state website

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Frequently Asked Questions

1

Does Colorado have a state income tax exemption?

No. Colorado does not levy a state income tax, so no separate application is needed for state income tax exemption.

2

How many directors are required for a nonprofit in Colorado?

At least three directors are required to form a nonprofit corporation.

3

Do Colorado nonprofits have to file annual reports?

Yes. All nonprofits must file a Periodic Report each year with the Secretary of State to maintain active status.

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