COtax_creditpct_of_investment
Colorado Homeless Contribution Income Tax Credit
CO-HCTC · Colorado
Summary
Donor-side Colorado income tax credit for taxpayers (individuals or businesses) making qualifying contributions to certified Colorado nonprofit organizations operating approved homelessness-related projects. Credit equals 25% of contribution if the project is in a non-rural community, 30% if in a rural community. Minimum cash contribution: $100. Per-taxpayer maximum: $100,000 in credit per year. Per-organization-project caps: $750,000 of credits per approved project, plus an additional $750,000 for all other approved projects. Created by HB22-1083; administered by the Colorado Division of Housing (DOH) inside CDOLA.
Benefit
- Percentage
- 25% of investment
- Flat
- —
- Duration
- —
- Max annual
- $100,000 (taxpayer)
- Max total
- — (taxpayer)
- Carryforward
- —
Program metadata
- Distribution
- taxpayer_earned
- Claimant subject
- business
- Refund/transfer election
- none
- Program family
- —
- Effective
- —
- Sunset
- —
- Application deadline
- —
- Transfer discount
- —
Hard requirements (2)
- local_approval_requiredRecipient nonprofit must be DOH-approved with a project certified by the Colorado Division of Housing. Donor receives a credit certificate from the recipient.
- min_investmentMinimum qualifying cash contribution of $100.
Preference / tiering rules (0)
None.
NAICS industries (0)
Any.
Geo zones (1)
- statewide — · Colorado Statewide
Tags (0)
None.
Approval requirements (1)
- requiredCO Division of Housing (DOH, in CDOLA) — DOH approves nonprofit + project; nonprofit issues credit certificate to donor.
Source
HB22-1083; § 39-22-558, C.R.S.
Last verified: 2026-04-30
CO-statewide; rural-bonus tier. 25% rate is the base; 30% rural rate captured in benefit_tiers below. Contribution must be cash or in-kind and certified by the recipient nonprofit (DOH-approved).