Nonprofit Standing Check
Needs attentionCottonwood Creek Literacy Project is mostly in order, with 2 items to fix: file the missing federal returns or notices.
Federal records from the IRS bulk files; Colorado records read October 30, 2026 at 11:42 AM ET. What is in order comes first, then each record, then the fixes in order and the dates.
Cottonwood Creek Literacy ProjectSalida, COEIN 00-1234567 (fictional)Prepared October 30, 2026
01Already in order
- The IRS lists the organization as exempt under 501(c)(3) and it is not on the automatic revocation list.[1] [2]
- Publication 78 lists the organization, so a donor checking deductibility will find it.[3]
- The Colorado Secretary of State shows Cottonwood Creek Literacy Project in Good Standing, with the latest periodic report filed April 21, 2026.[10] [11]
02What to fix, in order
1File the missing federal returns or notices
- No return or notice is found for the tax year ending December 31, 2024 and the tax year ending December 31, 2025.[1] [5] [6]
Steps
2Renew the Colorado charity registration, or confirm the exemption
- The Colorado charity registration expired on August 15, 2026.[15]
- Fees and fines as listed on the state's fee schedule.[19]
Steps
- The latest year reported to the state showed total revenue of $18,240, under $25,000, so the exemption may fit. If it does, no filing is required, and an exemption claim is optional.[14] [15] [17]
- If the organization will ask for gifts in Colorado and no exemption fits, file the renewal through the state's charities filing system before soliciting again.[14] [18]
- If an exemption fits and the organization wants the public record to say so, file an exemption claim.[17]
03Federal exemption In order
04Federal filing history and revocation risk Needs attention
| Tax year | Due | What the public files show |
|---|---|---|
| December 31, 2022 | May 15, 2023 | Not shown: the e-Postcard file keeps only the latest notice, and a later year is on file[5] |
| December 31, 2023 | May 15, 2024 | On file: e-Postcard (Form 990-N)[1] [5] |
| December 31, 2024 | May 15, 2025 | No return or notice found[1] [5] [6] |
| December 31, 2025 | May 15, 2026 | No return or notice found[1] [5] [6] |
- The annual return or notice is due on the 15th day of the 5th month after the tax year ends. For a year ending in December, that is May 15.[7]
- No return or notice is found for the two latest tax years. If the return for the tax year ending December 31, 2026 is not filed by May 15, 2027, the IRS rule revokes exemption automatically on that date.[7] [8]
- Paper returns and very recent filings may not appear in these files yet. The free IRS lookup shows the filings the IRS has processed.[6] [9]
05Colorado corporate standing In order
06Colorado charity registration Needs attention
- Colorado charity registration
- COTTONWOOD CREEK LITERACY PROJECT, registration 20110000017[15]
- Status in the state data
- NOTICE 3 (since September 2, 2026)[15]
- Expired
- August 15, 2026[15]
- Latest financial year reported to the state
- Year ending December 31, 2024, total revenue $18,240[15]
- The registration expired on August 15, 2026. The state sends expiration notice 1 a day after the expiration date, notice 2 ten days after, and notice 3 eighteen days after; the data shows NOTICE 3.[15] [16]
- Registration expires 7 and a half months after the fiscal year ends.[16]
- The state exempts from registration a charity that does not raise or receive gross revenue over $25,000 in a fiscal year (not counting government grants and grants from 501(c)(3) organizations), and one that does not receive contributions from more than ten persons in a fiscal year.[14]
- The latest year reported to the state showed total revenue of $18,240, under $25,000, so the exemption may fit. If it does, no filing is required, and an exemption claim is optional.[14] [15] [17]
07Dates to put in the calendar
- May 15, 2027Next federal return or notice due, for the tax year ending December 31, 2026[7]
08What donors and grantmakers will see
09Sources and limits
- This report reads public records and the steps the agencies publish. It is information, not legal or tax advice, and it is not a document from the IRS or any state.[9]
- Federal facts come from IRS bulk files, which lag the live IRS lookup by days or weeks. Each file date is in the sources below; the free IRS lookup is the place to confirm today.[9] [20]
- Not checked: state tax exemptions, sales tax, payroll, local licenses, and registration in other states where the organization may ask for gifts.[9]
- Exempt Organizations Business Master File extract, state fileState file eo_co.csv, downloaded October 28, 2026. Revoked organizations drop out of it.
- Automatic Revocation of Exemption List, bulk data fileFile dated October 13, 2026; downloaded October 19, 2026.
- Publication 78 data, bulk data fileFile dated October 13, 2026; downloaded October 19, 2026.
- Form 990 series: which forms do exempt organizations filePage last reviewed or updated June 28, 2026; read October 19, 2026.
- Form 990-N (e-Postcard) data, bulk data fileFile dated October 19, 2026; downloaded October 19, 2026. The file keeps only the latest notice for each organization.
- Form 990 series e-file data, yearly index filesIndex files for 2022 to 2026, downloaded October 28, 2026 (the 2026 file dated October 21, 2026). Paper returns do not appear.
- Return due dates for exempt organizations: annual returnPage last reviewed or updated June 28, 2026; read October 19, 2026.
- Automatic revocation of exemptionPage last reviewed or updated June 28, 2026; read October 19, 2026.
- Tax Exempt Organization Search (free IRS lookup)The free public search tool for the same records.
- Colorado Information Marketplace: Business Entities in Colorado (Secretary of State data)Read October 30, 2026 at 11:42 AM ET; updated daily by the state.
- Colorado Information Marketplace: Business Entity Transaction History (Secretary of State data)Read October 30, 2026 at 11:42 AM ET.
- Colorado Secretary of State business FAQs: NoncomplianceRead October 28, 2026.
- Colorado Secretary of State business database search (free)The state's own free search; it shows the periodic report month and lets the entity file.
- Colorado Secretary of State charities FAQs: RegistrationRead October 28, 2026.
- Colorado Information Marketplace: Registration of Charities (Secretary of State data)Read October 30, 2026 at 11:42 AM ET.
- Colorado Secretary of State charities FAQs: Filing notice scheduleRead October 28, 2026.
- Colorado Secretary of State charities FAQs: Exemption claimsRead October 28, 2026.
- Colorado Secretary of State charities search (free)The state's own free search of charity registrations.
- Colorado Secretary of State fee schedule: charities and fundraisersRevised April 30, 2024 per the page; read October 28, 2026.
- Publication 5891, Tax Exempt Organization Search bulk data downloadsExplains that a listed organization may since have been reinstated.