Colorado § 39-22-5103 List of eligible charitable organizations

Colorado Statutes

§ 39-22-5103 — List of eligible charitable organizations

Colorado·Title 39 Taxation·Art. Income Tax

(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 org

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(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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