§ 39-22-4903. Contributions Credited to the Family Caregiver Support Fund – Creation – Appropriation
The department of revenue shall determine annually the total amount designated pursuant to section 39-22-4902 and shall report that amount to the state treasurer and to the general assembly. The state treasurer shall credit that amount to the family caregiver support fund, which is hereby created in the state treasury. The state treasurer shall credit […]
§ 39-22-4904. Repeal of Part
This part 49 is repealed, effective January 1 of the sixth income tax year following the year in which the executive director files written certification with the revisor of statutes as specified in section 39-22-1001 (8) that a line has become available and the family caregiver support fund voluntary contribution is next in the queue, […]
§ 39-22-5001. Legislative Declaration
The general assembly hereby finds, determines, and declares that: Young Americans Center for Financial Education is a Colorado nonprofit organization established to develop the financial literacy of young people through real-life experiences and hands-on programs purposefully designed to enable them to prosper in the free enterprise system; The center provides experiential programs about personal finance, […]
§ 39-22-5002. Voluntary Contribution Designation – Procedure – Effective Date
For the five consecutive income tax years immediately following the year in which the executive director files written certification with the revisor of statutes as specified in section 39-22-1001 (8) that a line on the income tax return form has become available and the Young Americans Center for Financial Education fund voluntary contribution is next […]
§ 39-22-5003. Contributions Credited to the Young Americans Center for Financial Education Fund – Creation – Appropriation
The department of revenue shall determine annually the total amount designated pursuant to section 39-22-5002 and shall report that amount to the state treasurer and to the general assembly. The state treasurer shall credit that amount to the Young Americans Center for Financial Education fund, which fund is hereby created in the state treasury. All […]
§ 39-22-5004. Repeal of Part
This part 50 is repealed, effective January 1 of the sixth income tax year following the year in which the executive director files written certification with the revisor of statutes as specified in section 39-22-1001 (8) that a line has become available and the Young Americans Center for Financial Education fund voluntary contribution is next […]
§ 39-22-5101. Legislative Declaration
The general assembly hereby finds and declares that: The program allowing taxpayers to make donations to charitable organizations through their Colorado state individual income tax return forms, commonly known as the “tax check-off program”, has been a groundbreaking and profoundly important effort that has touched countless lives in myriad ways; Colorado’s tax check-off program, which […]
§ 39-22-5102. Voluntary Contribution Designation – Procedure – Effective Date
The executive director shall ensure that the Colorado state individual income tax return form contains a line for the donate to a Colorado nonprofit fund in the first income tax year: In which the department has received, on or before August 15, sufficient funds to implement this part 51 from gifts, grants, and donations, pursuant […]
§ 39-22-5103. List of Eligible Charitable Organizations
On or before September 1, 2019, and on or before September 1 of each year thereafter, the secretary of state shall provide to the department of revenue a list of all eligible charitable organizations. To be eligible, a charitable organization must: Have been registered with the secretary of state under the “Colorado Charitable Solicitations Act”, […]
§ 39-22-5104. Contributions Credited to the Donate to a Colorado Nonprofit Fund – Creation – Appropriation – Distribution
There is hereby created in the state treasury the donate to a Colorado nonprofit fund, referred to in this section as the “fund”. The fund consists of money credited to the fund pursuant to this part 51 and any other money that the general assembly may appropriate or transfer to the fund. The state treasurer […]