Initial Registration Requirements
Coloradoís Secretary of State requires charities to register and report annually using an online form. The following information must be provided in the application:
Annual Reporting Requirements
The registration of a charitable organization shall be amended annually to reflect any changes of name, address, principals, corporate forms, tax status, and any other changes that materially affect the identity or business of the charitable organization. Annual amendments shall be filed at the same time as and together with any required financial report regardless of when the charitable organization filed its initial registration.
Every charitable organization required to register shall annually file with the Secretary of State a financial report for the most recent fiscal year or, in the discretion of the Secretary of State, a copy of the charitable organizationís federal Form 990, with all schedules except schedules of donors, for the most recent fiscal year. Such financial report shall be filed on or before the fifteenth day of the fifth calendar month after the close of each fiscal year in which the charitable organization solicited in Colorado.
A charitable organization that is unable to file a copy of its Form 990 return or the Secretary of Stateís financial form by the prescribed deadline may request an extension of the filing deadline from the Secretary of State. All such requests shall be made and granted under terms, conditions, and procedures that are substantially similar to the terms, conditions, and procedures applicable to obtaining an extension of time to file a Form 990 return from the Internal Revenue Service (IRS). A charitable organization shall provide the Secretary of State with its most recently completed Form 990 return, or such financial information as the Secretary of State may require, in a form prescribed by the Secretary of State, during the extension period. An organization that was first legally established within the past year and thus does not have financial information or a Form 990 for its most recent fiscal year shall provide to the Secretary of State a financial report based on good faith estimates for its current fiscal year on a form prescribed by the Secretary of State.
In Colorado, charitable organizations pay a filing fee of $10 for registration statements, amendments, and renewals. There is currently no charge for an amendment that is filed within 30 days of the date when the original filing was approved.
If an organization has not renewed its registration to solicit contributions in Colorado on or before the due date or filed for an extension of the deadline, it will assessed a late filing fee of up to $100 per year. Late fees will increase with time according to the following schedule.
|Days past Deadline
||Late Filing Fee
| 15 days
| 30 days
| 60 days
What Constitutes Solicitation
"Solicit" or "solicitation" means to request, or the request for, directly or indirectly, money, credit, property, financial assistance, or any other thing of value on the plea or representation that such money, credit, property, financial assistance, or other thing of value, or any portion thereof, will be used for a charitable purpose or will benefit a charitable organization. The term "solicit" or "solicitation" shall include, but need not be limited to, the following methods of requesting or securing such money, credit, property, financial assistance, or other thing of value:
(a) Any oral or written request; or
(b) Any sale or attempted sale of or any offer to sell any advertisement, advertising space, book, card, tag, coupon, device, magazine, membership, merchandise, subscription, flower, ticket, candy, cookies, or other tangible item in which any appeal is made for any charitable organization or purpose, or for which the name of any charitable organization is used or referred to in any such appeal as an inducement or reason for making any such sale, or for which any statement is made that the proceeds or any portion thereof from such sale will be used for any charitable purpose or will benefit any charitable organization. A "solicitation" shall be deemed to have taken place whether or not the person making the "solicitation" receives any contribution.