The Denver Football Officials Association is a registered business with the State of Colorado and City of Aurora. Occasionally, we sell items to our members and the general public as a fundraising event. Like any other business, we are required to collect and remit sales tax for any retail sale.
I thought DFOA was tax exempt as a 501(c)(3)?
The DFOA can be exempt from paying sales tax on goods and services we purchase for use as a non-profit, however, we are NOT exempt from collecting it on retail sales we make to our members or the public. This article, published by the Colorado Non-profit Association, can help clarify our requirements:
Is there a sales tax “holiday” for non-profits?
Sort of. In Colorado, if a non-profit sells retail items for LESS than 12 calendar days AND net proceeds are less than $25,000 from the fundraising event, the organization could be exempt from collecting sales tax. In the past, DFOA has run fundraising promotions longer than 12 calendar days and is therefore required by law to collect and remit sales taxes to the State of Colorado and City of Aurora.
Why does DFOA collect Aurora city taxes too?
Aurora, where DFOA is based, is a “home rule city”. This essentially means that we have to pay the city directly for sales taxes collected in the same manner we do for the State of Colorado. Tax information for the City of Aurora can be found here:
Aurora Licensing & Taxation: https://www.auroragov.org/business_services/taxes/sales_tax
The address on the Aurora city license is different, why?
The published mailing address for DFOA is a “virtual” address where we can send and receive US mail. The City of Aurora requires a physical building location, within the city limits, to obtain a business and tax license. Therefore, we have used the CHSAA office (with their permission) as our “physical location” in Aurora. The best address to reach DFOA for correspondence is the Mississippi Ave address listed on the website.