| Notice Filed with SOS |
05/29/2014 |
| Rule |
ProposedRuleAttach2014-00532.doc |
| Additional Information |
AddInfoAttach2014-00532.doc |
| Statutory Authority |
39-21-112(1), and 39-22-104(4), C.R.S. |
| Description of Subjects/Issues |
Charitable Contribution Subtraction |
| Purpose/Objective of Rule |
The purpose of the amendment is to clarify that the rules governing section 170 of the Internal Revenue Code for claiming the charitable contribution deduction shall apply to the state subtraction. In addition, the amendment adds substantiation rules for taxpayers who claim charitable contributions in excess of the federal standard deduction |
| Basis And Purpose |
BasisandPurposeAttachment2014-00532.doc
|
| Submitted in response to issues raised by COLS/OLLS? |
No
|
| Is this rule adopted in response to recent legislation? |
No
|
| Hearing Date |
07/09/2014 |
| Hearing Time |
09:00 AM |
| Hearing Location |
1375 Sherman St.,, Room 127, Denver, CO 80261 |
| Contact Name |
Phil Horwitz |
| Contact Title |
Policy Director |
| Contact Telephone |
303-205-8422 |
| Contact email |
phillip.horwitz@state.co.us |