What registration and reporting requirements apply to 527 or 501(c)(4) nonprofit organizations?
In addition to the registration and contribution and expenditure disclosures required by the Internal Revenue Service, new registration and reporting requirements also apply to 527 political organizations attempting to influence the election of state or local candidates. 527 political organizations must register with the Colorado Secretary of State, and are required to disclose information about their donors and expenditures. In addition, 501(c)(4) groups and certain other non-profit organizations are now required to file annual reports with the IRS, regardless of their annual budgets. Prior rules only required nonprofits with annual income or expenditures in excess of $25,000 to file reports to the IRS.
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