§ 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This part 50 is repealed, effective January 1 of the sixth income tax year following the year in which the executive director files written certification with the revisor of statutes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 […]
§ 39-22-5105. Initial Funding
The department of revenue may seek, accept, and expend gifts, grants, or donations from private or public sources for the purposes of implementing the donate to a Colorado nonprofit fund, including but not limited to creating information systems and procedures necessary to collect and distribute designated contributions. The department shall transmit all money received through […]
§ 39-22-4802. 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 Urban Peak Housing and Support Services for Youth Experiencing Homelessness fund […]
§ 39-22-5201. Definitions
As used in this part 52, unless the context otherwise requires: “Advisory committee” means the affordable health care coverage easy enrollment advisory committee created in section 10-22-113. “Department” means the department of revenue. “Exchange” means the Colorado health benefit exchange created in article 22 of title 10. “Health-care coverage affordability program” means: A medical assistance […]