2016 Colorado Revised Statutes
Title 39 - Taxation
Specific Taxes
Article 22 - Income Tax
Part 38 - Unwanted Horse Fund Voluntary Contribution
§ 39-22-3801. Legislative declaration

(1) The general assembly hereby finds and declares that:

(a) Horses are a cherished part of our western heritage and an important aspect of Colorado's culture and economy;

(b) Colorado is facing a growing threat of an increasing number of unwanted horses;

(c) Approximately six thousand horses become unwanted in Colorado each year;

(d) Most of Colorado's horse rescue facilities are operating at capacity and, as such, their ability to care for additional unwanted horses is limited;

(e) Documented incidences of horse abuse and neglect are rising; and

(f) The Colorado unwanted horse alliance, a registered nonprofit organization pursuant to section 501 (c) (3) of the internal revenue code, exists to help find solutions to the problem.

(2) In order to assist the Colorado unwanted horse alliance in fulfilling its mission, the general assembly recognizes that many citizens of Colorado may be willing to provide moneys to assist in its efforts. It is therefore the intent of the general assembly to provide Coloradans the opportunity to support the efforts of the Colorado unwanted horse alliance by allowing citizens to make a voluntary contribution on their state income tax returns to the unwanted horse fund for such purpose.