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Enacted

Colorado requires Department of Revenue to accept IRS 501(c)(3) letters for charity tax exemptions

Original title: Charitable Organization State Sales & Use Tax

Last action · April 20, 2026: Governor SignedSponsors: William Lindstedt and 18 others

Introduced
Committee
Floor Vote
Passed
Law

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Public stanceCommunity reactions are separate from the official record and reporting.

What This Bill Does

The state department of revenue must now presume any organization presenting an IRS 501(c)(3) qualifies as a charitable organization exempt from state .

Why it matters

Qualifying non-profits face a streamlined verification process for state tax exemption without undergoing redundant state-level administrative reviews.

Who It Affects

Groups the bill's text affects, as described in the record. Being affected is not a position for or against it.

Directly affected

charitable organizations

Charitable organizations can use an IRS 501(c)(3) determination letter to establish a presumption of tax-exempt status with the Department of Revenue.

Directly affected

Department of Revenue

The department must accept IRS 501(c)(3) determination letters as a presumption of charitable status for state sales and use tax.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

How does an organization prove it is a charitable organization under this law?
An organization can present an IRS 501(c)(3) to the Department of Revenue.
What tax exemption does this apply to?
It applies to the state .

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

Current status: Signed into law.

Procedural history

16 actions
  1. Apr 20, 2026Office of the GovernorEnrolled
    Governor Signed
  2. Apr 8, 2026Office of the GovernorEnrolled
    Sent to the Governor
  3. Apr 7, 2026SenateFloor
    Signed by the President of the Senate
  4. Apr 7, 2026HouseFloor
    Signed by the Speaker of the House
  5. Apr 6, 2026Senate
    Senate Considered House Amendments - Result was to Concur - Repass
  6. Apr 2, 2026HouseFloor
    House Third Reading Passed - No Amendments
Show 10 earlier actions
  1. Apr 1, 2026House
    House Third Reading Laid Over Daily - No Amendments
  2. Mar 31, 2026House
    House Second Reading Special Order - Passed with Amendments - Committee, Floor
  3. Mar 10, 2026House
    House Second Reading Laid Over Daily - No Amendments
  4. Mar 5, 2026HouseCommittee
    House Committee on Finance Refer Amended to House Committee of the Whole
  5. Feb 11, 2026HouseIntroduced
    Introduced In House - Assigned to Finance
  6. Feb 10, 2026SenateFloor
    Senate Third Reading Passed - No Amendments
  7. Feb 9, 2026SenateFloor
    Senate Second Reading Passed - No Amendments
  8. Feb 6, 2026Senate
    Senate Second Reading Laid Over to 02/09/2026 - No Amendments
  9. Feb 3, 2026SenateCommittee
    Senate Committee on Finance Refer Unamended to Senate Committee of the Whole
  10. Jan 14, 2026SenateIntroduced
    Introduced In Senate - Assigned to Finance

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Voting Record

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Sponsors

Connected Entities

Internal Revenue Service, Department of Revenue
OrganizationInternal Revenue Service“Issues 501(c)(3) determination letters.”Map →
OrganizationDepartment of Revenue“Required to presume organizations with 501(c)(3) letters are charitable organiza”Map →

Sources

Open source document

leg.colorado.gov

Analysis Score

0–100
  • Significance40
    How much this matters to a regular citizen
  • Controversy5
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz15
    Current news / social attention level

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