# Colorado Booster Club Filing Requirements

> Colorado booster club filing rules: $50 nonprofit articles, the $25 periodic report, $10 charity registration, the school sales tax exemption, raffle licenses.

- URL: https://boosterclub.org/states/colorado/
- Section: States
- Updated: 2026-10-06

Colorado routes almost every booster club filing through the Secretary of State: nonprofit corporations, charitable solicitation registration, and bingo and raffle licenses. Colorado also exempts from state sales tax the sales of a club whose primary purpose is supporting a K-12 school activity, when proceeds go to the school or a school-approved student group. Raffles require a license that only organizations with five years of history can get. A 501(c)(3) is a nonprofit the IRS recognizes as tax-exempt under Section 501(c)(3) of the Internal Revenue Code; a fiscal year is the 12-month accounting period in the bylaws.

## At a Glance

| Requirement | Agency | Form | Fee | Frequency |
|---|---|---|---|---|
| Incorporate as nonprofit | Secretary of State | Articles of Incorporation (nonprofit), online | $50 | once |
| Annual/biennial report | Secretary of State | Periodic Report | $25 ($50 late penalty) | annual |
| State income/franchise tax exemption | Department of Revenue | None; follows federal status | $0 | automatic |
| Sales tax exemption on purchases | Department of Revenue | Exemption certificate (application DR 0715) | No fee stated | once |
| Sales tax on fundraiser sales | Department of Revenue | School-support and occasional-sale exemptions | $0 | ongoing |
| Charitable solicitation registration | Secretary of State | Online registration and renewal | $10 | annual |
| Raffle permit/registration | Secretary of State, Bingo and Raffles | Bingo-raffle license; quarterly reports | $100 | annual |

## Forming a Nonprofit Corporation in Colorado

1. File nonprofit Articles of Incorporation online ($50), adding the purpose and dissolution language the IRS requires.
2. Name a registered agent (the person who accepts legal papers for the club) with a Colorado street address.
3. Record the incorporation month; it sets the periodic report month.

### Periodic report

Every nonprofit corporation files a Periodic Report ($25 online) each year, from two months before to two months after its periodic report month. After that the status becomes "Delinquent," a $50 late penalty applies, and curing delinquency costs $100.

## State Tax Exemption

Colorado follows federal status for income tax; there is no state application and no fee. A booster club with unrelated business income (income from a regular business unrelated to its purpose) files a Colorado return for that income. The treasurer confirms the current form with the Department of Revenue.

## Sales Tax

### Purchases

Colorado exempts purchases by charitable organizations from state and state-administered local sales taxes when the purchases are part of regular charitable activities. The club applies for an exemption certificate on Form DR 0715 with its IRS determination letter; the Department may review whether the club is charitable. Home rule cities (cities that collect their own sales tax) set their own rules.

### Fundraiser sales

Department of Revenue rules (1 CCR 201-4, implementing Colorado Revised Statutes 39-26-718 and 39-26-725) give booster clubs two paths:

- **School-support sales.** Sales are exempt from state sales tax when (a) the school serves kindergarten through twelfth grade, (b) the seller is a booster club or other group whose primary purpose is supporting a school activity, a parent-teacher organization, the school, or a student group, and (c) all proceeds, minus the actual cost of the goods, are donated to the school or a school-approved student organization. The rule gives concession sales by a booster club as an example. The club does not need to be a charitable organization for this exemption, and the occasional-sale limits do not apply.
- **Occasional sales.** A charitable organization holding a Colorado exemption certificate may make tax-exempt occasional sales. House Bill 19-1323 (effective August 2, 2019) raised the exempt amount to $45,000 of funds raised per calendar year and removed the earlier 12-day limit.

State-administered cities and counties may choose whether to adopt these exemptions, and home rule cities decide for themselves. Where local tax applies, the club needs a sales tax license; the Department's publication DR 1002 lists local rules.

## Charitable Solicitation Registration

The Colorado Charitable Solicitations Act (Colorado Revised Statutes Title 6, Article 16) requires charitable organizations to register with the Secretary of State before soliciting in Colorado. Online donation pages count when they target Colorado residents or bring in contributions on a repeated basis.

- **Fees.** $10 for a new registration and $10 for each annual renewal.
- **Timing.** Registration lasts until the annual financial report is due: the earlier of the 15th day of the 8th month after fiscal year end or the club's IRS Form 990 due date. For a June 30 year end without an IRS extension, that is November 15. A three-month extension is available.
- **Financial report.** A state form or a copy of the club's Form 990.
- **Exemption.** A charity is exempt if it does not raise more than $25,000 in gross revenue in its fiscal year (excluding grants from government or other 501(c)(3) organizations), or does not receive contributions from more than 10 persons. The exemption does not apply to a club using a paid solicitor. Filing an exemption claim is optional.
- **Fines.** Up to $100 a year for a late renewal or report, and up to $300 a year for soliciting before registering.

Gross revenue includes concessions and merchandise, not only donations, so most active booster clubs pass $25,000.

## Raffles and Gaming

Raffles are legal in Colorado only under a bingo-raffle license from the Secretary of State. Silent auctions do not need a license.

- **Eligibility.** Only nonprofit organizations that have existed in Colorado for five or more years, with a dues-paying membership throughout that period. Qualifying types include charitable, educational, and fraternal organizations.
- **Fees.** $100 for the license. Quarterly administrative fees apply to proceeds: none under $5,000; 0.45 percent online from $5,000 to $99,999; 0.55 percent online at $100,000 or more.
- **Quarterly reports.** Due April 30, July 31, October 31, and January 31, even with no activity.
- **Renewal.** Not issued before November 1 for the next calendar year, and only after the third-quarter report is filed.
- **Tickets.** A raffle with total prizes over $1,000 requires submitting a voided printed ticket for review (five to seven working days) before sales begin.
- **Online sales.** Allowed, if every card payment goes directly into the club's bingo-raffle account.
- **Prizes and pay.** No alcoholic beverage prizes. No one may be paid for running the games.

## Annual Compliance Calendar for Colorado

| Filing | Due date | Agency |
|---|---|---|
| Federal Form 990-N (or 990-EZ/990) | 15th day of 5th month after fiscal year end (May 15 for a calendar year; November 15 for a June 30 year end) | IRS |
| Charitable registration renewal and financial report | Earlier of the 990 due date or 15th day of 8th month after fiscal year end (November 15 for a June 30 year end) | Secretary of State |
| Periodic report | Within two months before or after the periodic report month | Secretary of State |
| Bingo-raffle quarterly reports (if licensed) | April 30, July 31, October 31, January 31 | Secretary of State |
| Bingo-raffle license renewal | From November 1, after the third-quarter report | Secretary of State |

## Common Mistakes in Colorado

- **Raffling before year five.** The five-year rule surprises new clubs, and an unlicensed raffle is illegal gambling.
- **Keeping fundraiser proceeds in the club when relying on the school-support exemption.** The exemption requires proceeds to go to the school or a school-approved student group; spending them otherwise can make the sales taxable.
- **Counting only donations against $25,000.** The charitable exemption measures gross revenue, so concession-heavy clubs cross it quickly.
- **Ignoring local tax.** A city may tax sales the state exempts.
- **Letting the periodic report lapse.** Delinquency costs $100 to cure.

## Checklist

### Forming

- [ ] File nonprofit Articles of Incorporation online ($50)
- [ ] Obtain an EIN (Employer Identification Number, the club's federal tax ID) and apply for 501(c)(3) status
- [ ] Apply for a sales tax exemption certificate on Form DR 0715 with the IRS letter (treasurer)
- [ ] Register with the Secretary of State's charities program before soliciting ($10), unless exempt
- [ ] Confirm in writing with the school how fundraiser proceeds will be donated
- [ ] Note the five-year anniversary, the earliest raffle license date

### Every Year

- [ ] File the Periodic Report in the filing window ($25)
- [ ] File federal Form 990-N, 990-EZ, or 990 (by the 15th day of the 5th month after fiscal year end)
- [ ] Renew charitable registration and file the financial report ($10)
- [ ] Check local tax rules for each event location in DR 1002 (treasurer)
- [ ] File bingo-raffle quarterly reports and renew the license, if licensed

## Related Pages

- [Booster Club Filing Requirements by State](https://boosterclub.org/states/) to compare Colorado with other states
- [Sales Tax for Booster Clubs](https://boosterclub.org/taxes/sales-tax/) for exemption certificates and fundraiser sales
- [Are Booster Club Raffles Legal](https://boosterclub.org/raffles/are-raffles-legal/) for licensing rules across states
- [Online Fundraising for Booster Clubs](https://boosterclub.org/fundraising/online-fundraising/) for when online giving triggers registration
- [How to File Form 990-N for a Booster Club](https://boosterclub.org/taxes/form-990-n/) for the federal annual filing

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*This page is general information for volunteer-run booster clubs. It is not legal,
tax, or accounting advice, and BoosterClub.org is not a law firm, accounting firm, or
government agency. Rules change and vary by state and district. Confirm current
requirements with the IRS, the relevant state agency, the school district, and a
qualified professional before acting. If a fact on this page is out of date, we want
to know.*

## Sources

1. Colorado Secretary of State: https://www.coloradosos.gov/pubs/info_center/fees/business.html
2. Colorado Secretary of State: https://www.coloradosos.gov/pubs/business/FAQs/reports.html
3. Colorado Secretary of State: https://www.coloradosos.gov/pubs/info_center/fees/charitable.html
4. Colorado Secretary of State: https://www.coloradosos.gov/pubs/charities/charitableHome.html
5. Colorado Secretary of State: https://www.coloradosos.gov/pubs/charities/files/2026Title6Article16.pdf
6. Colorado Secretary of State: https://www.coloradosos.gov/pubs/charities/FAQ/exemption.html
7. Colorado Secretary of State: https://www.coloradosos.gov/pubs/charities/FAQ/registration.html
8. Colorado Secretary of State: https://www.coloradosos.gov/CCR/Upload/NoticeOfRulemaking/ProposedRuleAttach2017-00555.pdf
9. Colorado General Assembly: https://leg.colorado.gov/bills/hb19-1323
10. Colorado Secretary of State: https://www.coloradosos.gov/pubs/bingo_raffles/FAQs/licenses.html
11. Colorado Secretary of State: https://www.coloradosos.gov/pubs/bingo_raffles/FAQs/raffles.html
12. Colorado Secretary of State: https://www.coloradosos.gov/pubs/bingo_raffles/FAQs/renewal.html
13. Colorado Secretary of State: https://www.coloradosos.gov/pubs/bingo_raffles/FAQs/quarterlyRpt.html
14. Colorado Secretary of State: https://www.coloradosos.gov/pubs/bingo_raffles/FAQs/proceeds.html
15. Colorado Secretary of State: https://www.coloradosos.gov/pubs/info_center/fees/bingo.html
16. IRS: https://www.irs.gov/charities-non-profits/annual-electronic-filing-requirement-for-small-exempt-organizations-form-990-n-e-postcard