{"data":{"id":"us-co/c.r.s.-39-22-5105","jurisdiction":"us-co","citation":"C.R.S. § 39-22-5105","heading":"Initial funding.","body":"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 gifts, grants, or donations to the state treasurer, who shall credit the money to the donate to a Colorado nonprofit fund created in section 39-22-5104 (1).","path":["Title 39 - Taxation","Article 22 - Income Tax","Part 51 - DONATE TO A COLORADO NONPROFIT FUND VOLUNTARY CONTRIBUTION"],"source_url":"https://olls.info/crs/crs2026-title-39.htm","current_through":"Colorado Revised Statutes 2026","vintage":"","retrieved_at":"2026-09-14T18:37:45Z","sha256":"e65bb91144976b123e22efd37829318a939cf1aa9d831700fcfa075df11ce9c8","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-22-5104","next":"us-co/c.r.s.-39-22-5201"},"notice":"GroundRules: Original legal text. Not legal advice."}