§ 39-22-3601 — Legislative declaration

Colorado § 39-22-3601

• Jurisdiction: Colorado
• Title 39: Taxation
• Art.: Income Tax

Text

(1) The general assembly hereby finds
and declares that the Make-A-Wish Foundation of Colorado, a nonprofit entity,
grants the wishes of children with life-threatening medical conditions to enrich the
human experience with hope, strength, and joy. The general assembly further finds
that the Make-A-Wish Foundation of Colorado will consider the wish of any child
diagnosed with a life-threatening medical condition who is between the ages of two
and a half and eighteen and lives anywhere in the state. The general assembly
further finds that the Make-A-Wish Foundation of Colorado uses volunteers who
meet with an eligible child and his or her family to determine the child's truest wish,
and the entire family participates in the child's wish. The general assembly further
finds that a child's wish provides joy, respite, and family healing and provides relief
from the child's illness. The general assembly further finds that the happiness the
Make-A-Wish Foundation of Colorado provides by granting wishes gets whole
families out of hospitals and offers them a time of fun and togetherness. The
general assembly further finds that the average cost of granting a wish is six
thousand dollars, although some wishes cost much less, and some cost much more,
and the Make-A-Wish Foundation of Colorado relies on in-kind gifts and donations
from individuals, groups, and corporations as well as the generous donation of time
from many volunteers.

(2) In order to assist the Make-A-Wish Foundation of Colorado in fulfilling its
mission, the general assembly recognizes that many citizens of Colorado may be
willing to provide moneys to assist in the Make-A-Wish Foundation of Colorado's
efforts. It is therefore the intent of the general assembly to provide Colorado
citizens the opportunity to support the efforts of the Make-A-Wish Foundation of
Colorado by allowing citizens to make a voluntary contribution on their state
income tax returns for such purpose.

Legislative History

Source: L. 2009: Entire part added, (HB 09-1043), ch. 394, p. 2125, � 1, effective August 5.