Eligible Taxpayer Contributors
Any Colorado taxpayer can support a Homeless Contribution Income Tax Credit project located anywhere in the State of Colorado. A taxpayer is an individual resident or an eligible domestic or foreign corporation, a partnership, S corporation, or other similar pass-through entity, and a partner, member, and subchapter S shareholder of such a pass-through entity.
The taxpayer cannot directly benefit from the contribution. Cash contributions must be a minimum of $100. The total value of tax credits allowed per taxpayer per year may not exceed $100,000.