Change log
Every database migration applied to CharityFile, and changes to the fees, deadlines, exemptions, penalties and other state facts in our database, with the date of each. The database writes each fact entry itself and refuses a change that does not name who made it. It also refuses to edit or delete an entry, so a correction always appears as a new entry.
See /coverage for the share of rows whose quote we found in its source and the oldest review per jurisdiction, /api/quality for the machine-readable JSON snapshot, the RSS feed of the newest 200 entries, or the CSV export of every entry.
244 database migrations since Apr 24, 2026, and 1115 fact changes since Sep 9, 2026.
Browse by category:Exemption (42)Fee (26)Deadline (20)Penalty (13)Data seed (5)Correction (3)Re-verification (2)Time-windowed override (1)
Showing 2 database migrations and 25 fact changes affecting CO.Show all →
Fact changes
Oct 14, 2026
- Oct 14, 2026CO deadline rule: extension quote added; extension source url none → https://www.sos.state.co.us/CCR/GenerateRulePdf.do?ruleVersionId=11771&fileName=8+CCR+1505-9
Source: sos.state.co.us · send source
“If a charitable organization files a deadline extension with the IRS, the charitable organization must file its registration renewal and financial report by the 15th day of the eighth calendar month after the close of each fiscal year in which the charitable organization solicited in Colorado.”
Made by: CharityFile operator - Oct 14, 2026CO fee schedule added: fee type late; fee amount $60; fee calculation notes The registration expires on the day the financial report is due, after any extension. A renewal or a second extension filed within 17 days after expiry carries no fine; after that the organization must reinstate its registration, and the fine is $60 per overdue report (8 CCR 1505-9 Rule 6.1.1).; source url https://www.coloradosos.gov/pubs/charities/instructions/charity/reinstatement2.html; verification status verified
Source: coloradosos.gov · send source
“If you allow your registration to expire, you can no longer solicit contributions in Colorado. We will send two notifications (by both email and first-class mail) alerting the organization that its registration expired. If you act before the 17 th day after the expiration date, you can renew without penalty. After that, you will need to reinstate your registration.”
Made by: CharityFile operator
Sep 23, 2026
- Sep 23, 2026CO exemption: source url https://colorado.public.law/statutes/crs_6-16-104 → https://www.sos.state.co.us/pubs/charities/files/2026Title6Article16.pdf
Source: sos.state.co.us · send source
“Political parties, candidates for federal or state office, and political action committees required to file financial information with federal or state elections commissions”
Made by: CharityFile operator - Sep 23, 2026CO exemption: source url https://colorado.public.law/statutes/crs_6-16-104 → https://www.sos.state.co.us/pubs/charities/files/2026Title6Article16.pdf
Source: sos.state.co.us · send source
“Persons exclusively making appeals for funds on behalf of a specific individual named in the solicitation, but only if all of the proceeds of the solicitation are given to or expended for the direct benefit of the specified individual.”
Made by: CharityFile operator - Sep 23, 2026CO exemption: source url https://colorado.public.law/statutes/crs_6-16-104 → https://www.sos.state.co.us/pubs/charities/files/2026Title6Article16.pdf
Source: sos.state.co.us · send source
“Persons that are exempt from filing a federal annual information return pursuant to 26 U.S.C.”
Made by: CharityFile operator - Sep 23, 2026CO exemption: source url https://colorado.public.law/statutes/crs_6-16-104 → https://www.sos.state.co.us/pubs/charities/files/2026Title6Article16.pdf
Source: sos.state.co.us · send source
“or do not receive contributions from more than ten persons during a fiscal year.”
Made by: CharityFile operator - Sep 23, 2026CO exemption: source url https://colorado.public.law/statutes/crs_6-16-104 → https://www.sos.state.co.us/pubs/charities/files/2026Title6Article16.pdf
Source: sos.state.co.us · send source
“Charitable organizations that do not intend to and do not actually raise or receive gross revenue, excluding grants from governmental entities or from organizations exempt from federal taxation under section 501(c)(3) of the federal”
Made by: CharityFile operator - Sep 23, 2026CO penalty: short label Colorado (Class 5 felony for charitable fraud + $10K/violation CCPA civil) → Colorado (class 5 felony for charitable fraud per § 6-16-111(2); a violation is also a deceptive trade practice under the Colorado Consumer Protection Act); source quote replacedMade by: CharityFile operator
Sep 15, 2026
- Sep 15, 2026CO required attachment: source url none → https://www.sos.state.co.us/pubs/charities/CCSARegInstr.html; source quote added; verification status unverified → verifiedMade by: not recorded
- Sep 15, 2026CO required attachment: source url none → https://www.sos.state.co.us/pubs/charities/instructions/charity/registration.html; source quote added; verification status unverified → verifiedMade by: not recorded
- Sep 15, 2026CO required attachment: source url none → https://www.sos.state.co.us/pubs/charities/CCSARegInstr.html; source quote added; verification status unverified → verifiedMade by: not recorded
- Sep 15, 2026CO deadline rule: due event none → before engaging in any solicitation campaigns or charitable sales promotions in Colorado
Source: sos.state.co.us · send source
“Every charitable organization, except those exempted under subsection (6) of this section, that intends to solicit contributions in this state by any means or to have contributions solicited in this state on its behalf by any other person or entity or that participates in a charitable sales promotion shall, prior to engaging in any of these activities, file a registration statement with the secretary of state upon a form prescribed by the secretary of state.”
Made by: not recorded - Sep 15, 2026CO penalty: description Colorado is the ONLY audited state with a felony charge embedded in the charitable solicitations statute itself: Class 5 felony for charitable fraud per Colo. Rev. Stat. §6-16-111 (1-3 years imprisonment + up to $100,000 fine per Section 18-1.3-401). Violations are also deceptive trade practices under the Colorado Consumer Protection Act — up to $10,000 per violation civil penalty (CCPA cap $3M for related series). SOS may also deny, suspend, or revoke registration administratively, and may seek injunctive relief in district court. → Class 5 felony for charitable fraud under § 6-16-111(1)(b),(c),(d),(f),(g). Class 2 misdemeanor for (1)(a),(e),(h)-(p) and (1.5), becoming Class 5 felony if three separate contributors in one campaign. CCPA hook is § 6-16-111(5). SOS may deny, suspend, or revoke and may seek injunctive relief (§ 6-16-111(6)).; source quote replacedMade by: not recorded
- Sep 15, 2026CO fee schedule: fee calculation notes Colorado SOS Periodic Report — $25 fee per Colo. Rev. Stat. §7-90-501 (raised from $10 effective July 1, 2024). Filed annually with CO SOS Business Services in 3-month window beginning first day of anniversary month of formation. NOT the Charities & Fundraisers solicitation registration — separate corporate filing under Title 7 nonprofit corp law. Late penalty: $50 + standard $25 = $75 total. Entity becomes "Delinquent" if not filed; reinstatement available. REQUIRED for ALL CO nonprofit corporations regardless of charity-exempt status. → Colorado SOS Periodic Report $25. File two months before the Periodic Report month or two months after without penalty. Late Filing Penalty is $50 as a separate line. This is not the charities solicitation registration.
Source: sos.state.co.us · send source
“Periodic Report $25.00”
Made by: not recorded - Sep 15, 2026CO deadline rule: extension notes Automatic three-month extension when the organization holds an IRS Form 8868 extension: the financial report moves from the fifteenth day of the fifth month to the fifteenth day of the eighth month after the fiscal year end (a 30 June fiscal year end: 15 November, extended to 15 February), per the Secretary of State's renewal instructions and Colo. Rev. Stat. § 6-16-104(5)(a). A second three-month extension is available on application. → When the organization holds an IRS Form 990 extension, the financial report is due on the 15th day of the eighth calendar month (automatic three months). A further SOS File Extension may add three months; the FAQ cap is not more than six months from the fifth-month date. IRS-conditional. Auto-granted in eFile.
Source: sos.state.co.us · send source
“due at the same time that the Form 990 is due to the IRS”
Made by: not recorded
Sep 14, 2026
- Sep 14, 2026CO deadline rule: extension days 90 → none; extension months none → 3
Source: sos.state.co.us · send source
Quote not recorded in this entry.Made by: not recorded - Sep 14, 2026CO exemption: description Small charitable organizations whose gross revenue (excluding government grants and grants from 501(c)(3) organizations) does not exceed $25,000 in a fiscal year. Per Colo. Rev. Stat. §6-16-104(6)(c). UNIQUELY uses an "OR" model — orgs are also exempt if they receive contributions from fewer than 10 persons in fiscal year (separate row). EXCEPTION: this exemption does NOT apply if org has contracted with a paid solicitor. → Small charitable organizations whose gross revenue (excluding government grants and grants from 501(c)(3) organizations) does not exceed $25,000 in a fiscal year. Per Colo. Rev. Stat. §6-16-104(6)(c), which also exempts organizations that do not receive contributions from more than ten persons in a fiscal year. Does not apply to an organization that has contracted with a paid solicitor.
Source: colorado.public.law · send source
Quote not recorded in this entry.Made by: not recorded - Sep 14, 2026CO penalty: source url https://law.justia.com/codes/colorado/title-6/charitable-solicitations/article-16/section-6-16-111/ → https://www.sos.state.co.us/pubs/charities/files/2026Title6Article16.pdf; criminal scope organization → bothMade by: not recorded
- Sep 14, 2026CO fee schedule: effective date none → April 30, 2024
Source: sos.state.co.us · send source
Quote not recorded in this entry.Made by: not recorded - Sep 14, 2026CO fee schedule: effective date none → April 30, 2024
Source: sos.state.co.us · send source
Quote not recorded in this entry.Made by: not recorded - Sep 14, 2026CO fee schedule: fee amount $100 → $60; fee calculation notes Late fees up to $100 per year for charities (up to $200 for paid solicitors and fundraising consultants) per CO SOS Notice on Late Fees. Assessed 60 days after deadline; registration also suspended at that point. Fines must be paid at reinstatement; written waiver requests accepted within 30 days of fine notice (with detailed explanation of the late filing). → Fine for failure to file the annual renewal, per the Secretary of State's Charities and Fundraisers fee schedule (revised April 30, 2024).; effective date none → April 30, 2024; source url https://www.sos.state.co.us/pubs/charities/news/2009/news20090527.html → https://www.sos.state.co.us/pubs/info_center/fees/charitable.html
Source: sos.state.co.us · send source
Quote not recorded in this entry.Made by: not recorded - Sep 14, 2026CO exemption: description Persons exempt from filing a federal annual information return per 26 U.S.C. — covers churches, certain religious auxiliaries, schools below college level. Per Colo. Rev. Stat. §6-16-104(6)(a). The exemption is anchored to FEDERAL Form 990 exemption (not just 501(c)(3) status); orgs must independently qualify under 26 U.S.C. for this exemption to apply. → Persons exempt from filing a federal annual information return under 26 U.S.C. § 6033: churches, their integrated auxiliaries, and schools below college level that are affiliated with a church or operated by a religious order. Per Colo. Rev. Stat. §6-16-104(6)(a). The exemption follows the federal Form 990 filing exemption, not 501(c)(3) status alone.
Source: colorado.public.law · send source
Quote not recorded in this entry.Made by: not recorded - Sep 14, 2026CO exemption: description Charitable organizations receiving contributions from fewer than 10 persons during a fiscal year. Per Colo. Rev. Stat. §6-16-104(6)(c). UNIQUELY OR-eligible alongside the $25K revenue threshold. EXCEPTION: this exemption does NOT apply if org has contracted with a paid solicitor. → Charitable organizations that do not receive contributions from more than ten persons during a fiscal year. Per Colo. Rev. Stat. §6-16-104(6)(c), which also exempts organizations under the $25,000 revenue threshold. Does not apply to an organization that has contracted with a paid solicitor.
Source: colorado.public.law · send source
Quote not recorded in this entry.Made by: not recorded - Sep 14, 2026CO deadline rule: extension notes Automatic 3-month extension if IRS Form 8868 extension obtained per CO SOS guidance. Shifts deadline from 15th day of 5th month (FYE+135d) to 15th day of 8th month (FYE+225d). A second 3-month extension is available on top, but requires affirmative request. Mirrors FL/OH IRS-conditional auto-extension pattern. → Automatic three-month extension when the organization holds an IRS Form 8868 extension: the financial report moves from the fifteenth day of the fifth month to the fifteenth day of the eighth month after the fiscal year end (a 30 June fiscal year end: 15 November, extended to 15 February), per the Secretary of State's renewal instructions and Colo. Rev. Stat. § 6-16-104(5)(a). A second three-month extension is available on application.
Source: sos.state.co.us · send source
Quote not recorded in this entry.Made by: not recorded - Sep 14, 2026CO deadline rule: source url https://law.justia.com/codes/colorado/title-6/charitable-solicitations/article-16/section-6-16-104/ → https://www.sos.state.co.us/pubs/charities/files/2026Title6Article16.pdf
Source: sos.state.co.us · send source
Quote not recorded in this entry.Made by: not recorded
Fact entries record changes to fees, deadlines, exemptions, penalties, required attachments, agencies, audit thresholds, deadline extensions and conditional duties, including changes made directly in the database. A fee, deadline, exemption or deadline extension entry shows the source quote and link of its row, or says what the entry did not record. Migration entries record every migration applied to the production database. This page shows every entry. The database refuses to edit or delete an entry of either kind. “Made by: not recorded” marks an entry from before we recorded who made each change.