Does a Colorado Nonprofit Need an Audit?
Colorado requires a charitable organization that solicits to register with the Secretary of State and file a financial report on the state's form, or a copy of Form 990. The statute section lists no audit. A federal single audit, a funder, a lender or the organization's bylaws can still require an audit.
Data as of Nov 15, 2026 · Source: Federal Audit Clearinghouse (public data)
Does a Colorado nonprofit need an audit?
Colorado requires a charitable organization that solicits to register with the Secretary of State and file a financial report on the state's form, or a copy of Form 990. The statute section lists no audit. A federal single audit, a funder, a lender or the organization's bylaws can still require an audit.
| Topic | Applies to | Rule | Threshold | Source | Last verified |
|---|---|---|---|---|---|
| State charity registration | Every charitable organization that intends to solicit contributions in Colorado, except those exempted under subsection (6) of the section | Every charitable organization, except those exempted, that intends to solicit contributions in Colorado must file a registration statement with the Secretary of State before soliciting, and must annually file a financial report for its most recent fiscal year on a form prescribed by the Secretary of State or, in the Secretary of State's discretion, a copy of its federal Form 990 with all schedules except schedules of donors. The report is due by the earlier of the fifteenth day of the eighth calendar month after the fiscal year closes or the date a Form 990 is due. An organization that does not raise or receive gross revenue above $25,000 in a fiscal year, excluding grants from governmental entities or from 501(c)(3) organizations, or that does not receive contributions from more than ten persons, is not required to register unless it has contracted with a paid solicitor. The section does not mention an audit. | — | Colorado Revised Statutes 2026, § 6-16-104 (Charitable organizations - initial registration - annual filing - fees) | Last verified: 2026-11-15 |
Who enforces this in Colorado?
The first rule in the table comes from Colorado Revised Statutes 2026, § 6-16-104 (Charitable organizations - initial registration - annual filing - fees). Check that source for the Colorado office and the filing instructions that apply to your organization.
How does this differ from the federal single audit?
The federal single audit applies when a nonprofit spends $1,000,000 or more in federal awards in a fiscal year beginning on or after October 1, 2024 ($750,000 for earlier fiscal years). State rules are separate and are listed on this page.
Read what the single audit threshold means or check whether an organization needs a federal single audit.
Colorado nonprofit single audits in the federal data
The federal single audit is a separate requirement. These pages count the Colorado nonprofit filings in the Federal Audit Clearinghouse and the firms named on them.
Common questions
Does a Colorado nonprofit need an audit?
Colorado requires a charitable organization that solicits to register with the Secretary of State and file a financial report on the state's form, or a copy of Form 990. The statute section lists no audit. A federal single audit, a funder, a lender or the organization's bylaws can still require an audit.