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Colorado Revised Statutes Title 39. Taxation § 39-22-5103. List of eligible charitable organizations

Current as of January 01, 2025 | Updated by Findlaw Staff

(1)(a) 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:

(I) Have been registered with the secretary of state under the “Colorado Charitable Solicitations Act”, article 16 of title 6, for at least five years as of the date the list is generated;

(II) Be in good standing with the secretary of state under the “Colorado Charitable Solicitations Act”, article 16 of title 6, as of the date the list is generated; and

(III) Be a nonprofit organization that is exempt from taxation under section 501(c)(3) of the federal “Internal Revenue Code of 1986”, as amended.

(b) A registered charitable organization may file a written request with the secretary of state, on a form prescribed by the secretary of state, to exclude itself from the list provided to the department of revenue under subsection (1)(a) of this section. The secretary of state shall not include in the list the name or information of any charitable organization that files such a request.

(c) The secretary of state shall provide the list of eligible charitable organizations to the department of revenue in a digital format.

(2) The department of revenue shall make the list of eligible charitable organizations available to the public for each income tax year. The department may make the list available in a digital format or a paper format or both. The list must include, for each charitable organization, all identifying information that the department requires for a taxpayer to designate the organization to receive a donation through the donate to a Colorado nonprofit fund voluntary contribution line established in section 39-22-5102.

(3) A taxpayer may designate one charity from the list made available by the department of revenue for the tax year for which the taxpayer is filing a return using the donate to a Colorado nonprofit fund voluntary contribution line created in section 39-22-5102. If a taxpayer designates an organization that is not eligible under this section, or if the department of revenue cannot determine which charitable organization a taxpayer has designated, the contribution is void.

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Cite this article: FindLaw.com - Colorado Revised Statutes Title 39. Taxation § 39-22-5103. List of eligible charitable organizations - last updated January 01, 2025 | https://codes.findlaw.com/co/title-39-taxation/co-rev-st-sect-39-22-5103/

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