Charitable & Non-Profit Organizations

Colorado allows charitable organizations to be exempt from state-collected sales tax for purchases made in the conduct of their regular charitable functions and activities. [§39-26-718 (1) (a), C.R.S.] Organizations that are exempt from federal income tax under 501(c)(3) will generally be approved for a Certificate of Exemption in Colorado.
 
This web page includes state taxation information for charitable and non-profit organizations. This information also applies to government agencies and certain religious organizations. However, this information does not apply to self-collecting taxation jurisdictions. Self-collecting jurisdictions establish their own tax regulations, and collect their own sales/use tax.
 
Please contact each self-collecting jurisdiction directly for information about the tax regulations in that jurisdiction. Visit the Local Government Sales Tax web page for more information about self-collecting jurisdictions.
 
NOTE: Use the Charity Lookup Tool to find the identification number of a Colorado charitable organization (nonprofit fund) for the Voluntary Contributions Schedule (DR 0104CH) on your Individual Income Tax Return (DR 0104).