Is a non-profit organization required to file a Colorado
income tax return?
non-profit organization that files federal form 990 is not required to
file a Colorado income tax return unless it has unrelated business
taxable income (UBTI) during the tax year. Colorado does not require a
copy of the federal form 990 to be submitted to the state.
If a non-profit corporation does have UBTI, the corporation will file and
pay tax using Form 112 C-Corporation Income Tax Return.
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