Colorado Application for Sales Tax Exemption for Colorado Organizations

Application for Sales Tax Exemption for Colorado Organizations
DR 0715 Application for Exempt Entity Certificate
DR 0715 (10/12/23)
COLORADO DEPARTMENT OF REVENUE
Sales Tax Accounting Section
PO Box 17087
Denver CO 80217-0087
Tax.Colorado.gov

Application for Exempt Entity Certificate
A qualifying entity may complete this form to apply for a
Colorado sales tax exemption certificate.

Line Instructions
Line 1 Entity Information
Enter the entity’s identifying and contact information.
Line 2 Exemption Type and Required Attachments
Mark the exemption type and include its required
attachments.
Charitable Organization. A charitable organization
must meet several criteria to qualify for exemption from
Colorado sales and use tax. The qualifying criteria
are similar to the requirements in section 501(c)(3)
of the Internal Revenue Code. In addition to other
requirements, the organization must be organized and
operated exclusively for one of the following purposes:
religious, charitable, scientific, testing for public safety,
literary, educational, fostering national or international
amateur sports competition, or prevention of cruelty to
children or animals. Veteran’s organizations registered
under section 501(c)(19) of the Internal Revenue Code
also qualify for exemption.
This exemption applies only to goods or services that are:
●	

reasonably used in the conduct of the organization’s
regular charitable functions and activities, and

●	

purchased directly from the funds of the organization,
unless the total purchase is less than $250.

Colorado exemption certificates are generally issued to
charitable organizations with substantial operations in
Colorado. An organization operating principally in another
state should generally use its exemption certificate from
the other state for occasional purchases in Colorado.
The required attachments include the organization’s
financial statements or other documentation of its current
or projected sources of income and expenditures. If the
organization is eligible to file federal form 990-N, you
may attach a description of its sources of income and
expenditures.
For more information, see Department guidance
publication Sales and Use Tax Topics: Charitable Entities.

Affordable Housing Project. A qualifying entity must
own, lease, or construct a qualifying affordable housing
project. This exemption applies only to purchases made
directly by the qualifying entity for use in the qualifying
project. For more information, see Department guidance
publication FYI Sales 95: Sales/Use Tax Exemption for
Affordable Housing Projects.
Federal Credit Union or Farm Credit Bank. This
exemption applies only to goods or services that are
purchased directly from the funds of the financial institution.
Colorado Political Authority or District, or Other
Federal or Colorado State or Local Governmental
Entity. This exemption applies only to goods or services
that are:
reasonably used exclusively in a governmental
capacity, and
●	 purchased directly from the funds of the
governmental entity.
●	

Only one certificate will be issued to the main office
of a governmental entity. For more information, see
Department guidance publication Sales and Use Tax
Topics: Governmental Entities.
Line 3 Signature
This form must be signed by a person authorized to
execute this form on behalf of the entity.
The entity remains directly liable for the reporting
and payment of sales or use tax, plus interest and
any applicable penalties, for any purchase under the
exemption that is:
●	
●	

found to not qualify for the exemption, or
used in a manner that does not qualify for the
exemption.

Submission
Submit your completed form and attachments by:
Email to [email protected];
Fax to 303-205-2376; or
●	 Mail to:
Colorado Department of Revenue
Sales Tax Accounting Section
PO Box 17087
Denver CO 80217-0087
●	
●	

DR 0715 (10/12/23)
COLORADO DEPARTMENT OF REVENUE
Sales Tax Accounting Section
PO Box 17087
Denver CO 80217-0087
Tax.Colorado.gov
Page 1 of 1

Application for Exempt Entity Certificate

1. Entity Information
Legal Name

FEIN

Trade Name (if different)

Phone Number

Address of Principal Location in Colorado
City

State

ZIP Code

State

ZIP Code

Mailing Address (if different)
City

2. Exemption Type and Required Attachments

F	Charitable Organization, attach a copy of:
F	Articles of Incorporation or Organization that include the organization’s specific purpose and function;
F	Current Certificate of Good Standing from the Colorado Secretary of State;
F	Financial statements or other documentation of the current or projected sources of income and expenditures; and
F	One of the following documents stating your tax-exempt status with the Internal Revenue Service (IRS):
F	IRS determination letter that you are exempt under section 501(c)(3) or (19) of the Internal Revenue Code;
F	Official document from your central organization that you are included in a 501(c)(3) group exemption; or
F	IRS letter that they have no record of recognizing you as exempt.
F	Affordable Housing Project, attach a copy of:
F	Housing authority statement certifying its ownership interest in the project and the percentage of units for
persons with low income.

F	Federal Credit Union or Farm Credit Bank, attach a copy of:
F	Federal charter.
F	Colorado Political Authority or District, attach a copy of either:
F	Establishing statutory act and all jurisdictional documentation; or
F	Court decree signed by the establishing judge.
F	Other Federal or Colorado State or Local Governmental Entity (only one certificate will be issued to the main office)
3. Signature
I affirm under penalty of perjury that to the best of my knowledge and belief the information in this application is true and
correct as to every material matter, and I have the legal authority to execute this form on behalf of this entity.
If I am applying for exemption as a charitable organization, I also affirm under penalty of perjury that:
●	 The organization is organized and operated exclusively for charitable purposes;
●	 No part of its net earnings inures to the benefit of any private shareholder or individual;
●	 No substantial part of its activities is carrying on propaganda or otherwise attempting to influence legislation;
●	 The organization does not participate in or intervene in any political campaign on behalf of or in opposition to any
candidate for public office, including the publishing or distributing of statements;
●	 The organization does not limit its deeds and gifts to its members or beneficiaries only; and
●	 The funds received by the organization are not solely dependent on required payments of its members.
Printed Name
Authorized Signature

Title
Date (MM/DD/YY)