Charities & Nonprofits

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. For more information, review the Tax Exemption Qualification Criteria web page and Charitable Organization guidance publication.

Select an option above for more information on charitable and nonprofit 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).