8 Colo. Code Regs. § 1505-9-5

Current through Register Vol. 47, No. 11, June 10, 2024

Rule 8 CCR 1505-9-5 - Filing Deadlines and Extension of Filing Deadlines

5.1 Charitable organizations.

(a) If a charitable organization, at the time of initial registration, reports financial information outside of the most recently completed fiscal year, the Secretary of State may approve the initial registration but the organization must file a renewal or extension request within five days from the initial registration approval.

(b) If the organization fails to file a renewal or extension within the five day period, the organization's registration will expire and the organization may be subject to fines.

5.1.2 Registration renewal and financial report.

(a) If a charitable organization does not file a deadline extension with the IRS, the charitable organization must file its registration renewal and a financial report for the most recent fiscal year by the 15th day of the fifth calendar month after the close of each fiscal year in which the charitable organization solicited in Colorado.

(b) 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.

5.1.3 A charitable organization may renew its registration or replace initial estimates with actual financial information no earlier than the close of the accounting period to which the filing applies.

5.2 For a professional fundraising consultant or paid solicitor, the renewal period begins 60 days before the expiration date of the consultant's or solicitor's registration, which is either:

5.2.1 The day and month the initial registration was approved; or

5.2.2 The day and month the most recent reinstatement was approved.

5.3 Paid Solicitors

5.3.1 For reporting purposes, a solicitation campaign duration on a solicitation notice may not exceed one year.

5.3.2 Before the campaign end date listed on an initial solicitation notice, a paid solicitor may amend the initial solicitation notice to extend the campaign duration up to one year. After the campaign end date, the paid solicitor must file a new solicitation notice.

5.3.3 A paid solicitor must submit a solicitation campaign financial report on or before the 90th day following the campaign end date listed on a solicitation notice. A paid solicitor who does not submit a campaign report on or before the deadline may not begin a new solicitation campaign or file a new solicitation notice until the Secretary of State approves the overdue campaign report.

5.4 For any filing, including registration, that requires the name and address of a person with custody of a registrant's records, the registrant must include:

5.4.1 The name of an individual; and

5.4.2 The individual's principal place of business or, if the individual lacks a principal place of business, the individual's residential street address.

5.5 If the deadline for filing a registrant's document under the CCSA falls on a weekend or holiday, the deadline will still be on that day.

5.6 If a registration was filed on February 29, the renewal deadline is February 28 of the following year.

8 CCR 1505-9-5

41 CR 20, October 25, 2018, effective 11/14/2018