Generally, each fund in the voluntary contribution program (commonly referred to as the "check-off" program) must receive a minimum amount of $75,000 in contributions over a 9-month period in order to retain its place on the income tax return form (form). In 2015, the following 6 funds failed to meet that requisite minimum and were therefore excluded from the form:

• The Colorado healthy rivers fund voluntary contribution;
• The Alzheimer's Association fund voluntary contribution;
• The Colorado multiple sclerosis fund voluntary contribution;
• The Colorado cancer fund voluntary contribution;
• The Make-A-Wish Foundation of Colorado fund voluntary contribution; and
• The unwanted horse fund voluntary contribution.

In order to immediately reestablish the above funds, the bill expands from 15 to 20 the statutory maximum number of funds that may appear on the form at any one time. Each reestablished fund sunsets in 5 years, subject to the minimum dollar amount of contributions that all check-offs are required to receive.

The bill lowers, to $50,000, the minimum dollar amount that every fund must receive.