Colo. Rev. Stat. § 39-22-5105
The department of revenue may seek, accept, and expend gifts, grants, or donations from private or public sources for the purposes of implementing the donate to a Colorado nonprofit fund, including but not limited to creating information systems and procedures necessary to collect and distribute designated contributions. The department shall transmit all money received through gifts, grants, or donations to the state treasurer, who shall credit the money to the donate to a Colorado nonprofit fund created in section 39-22-5104(1).
C.R.S. § 39-22-5105
Pursuant to section 39-22-1001(8)(b), the executive director of the department of revenue certified to the revisor of statutes on November 1, 2018, that the voluntary contribution for the donate to a Colorado nonprofit fund was added to the state income tax return form beginning January 1, 2019.