NOTE: The governor signed this measure on 5/3/2013.
      
      
      HOUSE BILL 13-1190
      
      
      BY REPRESENTATIVE(S) Moreno, Young, Buckner, Exum, Fields,
      Hullinghorst, Labuda, Lebsock, Mitsch Bush, Pabon, Pettersen, Salazar,
      Tyler, Williams;
      also SENATOR(S) Heath.
      
      
      Concerning allowing a taxpayer to make a donation to an
           intermediary nonprofit organization for the enterprise
           zone contribution tax credit.
      
      
      Be it enacted by the General Assembly of the State of Colorado:
      
           SECTION 1.  In Colorado Revised Statutes, 39-30-103.5, amend
      (5) as follows:
      
           39-30-103.5.  Credit against tax - contributions to enterprise zone
      administrators to implement economic development plans.
      (5) (a) (I)  Contributions pursuant to this section may be made directly to
      programs, projects, or organizations certified by the enterprise zone
      administrator. The enterprise zone administrator shall only certify programs,
      projects, or organizations that meet the criteria set forth in this section for
      the purpose of receiving direct contributions.
      
           (b) (II)  Each program, project, and organization certified by the
      enterprise zone administrator pursuant to this subsection (5) paragraph (a)
      shall submit a report at least once per year, or more often if required by the
      enterprise zone administrator, indicating the total value of contributions
      received for which tax credits would be allowed pursuant to this section and
      the source of the contribution.
      
           (b)  For income tax years commencing on and after January
      1, 2013, contributions pursuant to this section may be made
      directly to an organization that has attained tax exempt status
      under section 501 (c) (3) of the federal "Internal Revenue Code of
      1986", as amended, if such organization is obligated to disburse the
      contribution as directed by the taxpayer to a recipient
      organization that has attained tax exempt status under section
      501 (c) (3) of the federal "Internal Revenue Code of 1986", as
      amended, or to such recipient organization's program or project,
      so long as either the recipient organization, program, or project
      is certified by the enterprise zone administrator as meeting the
      criteria set forth in this section for the purpose of receiving
      direct contributions as allowed in paragraph (a) of this subsection
      (5).
      
           SECTION 2.  Safety clause. The general assembly hereby finds,
      determines, and declares that this act is necessary for the immediate
      preservation of the public peace, health, and safety.
      
      
      
      
      ________________________________________________________
      Mark Ferrandino                         John P. Morse
      SPEAKER OF THE HOUSE                     PRESIDENT OF
      OF REPRESENTATIVES                         THE SENATE
      
      
      
      
      
      
      ____________________________  ____________________________
      Marilyn Eddins                      Cindi L. Markwell
      CHIEF CLERK OF THE HOUSE                 SECRETARY OF
      OF REPRESENTATIVES                         THE SENATE
      
      
      
      
                  APPROVED________________________________________
      
      
      
      
      
                                    _________________________________________
                                    John W. Hickenlooper
                                    GOVERNOR OF THE STATE OF COLORADO