Please see this Colorado publication that explains the requirements for the special Colorado charitable contribution deduction for Colorado taxpayers who did not itemize their deductions on their Federal return.
Any individual who claims the basic standard deduction on their federal income tax return and is therefore unable to claim a federal itemized deduction for charitable contributions can claim a subtraction on their Colorado return for a portion of any qualifying charitable contributions they make during the tax year.
Non-monetary contributions of property made to qualified organizations are generally eligible for the charitable contribution subtraction. However, contributions of clothing and household items qualify for the subtraction only if either the items are in good used condition or better or the item of clothing or household item is valued at more than $500 by a qualified appraisal.
Taxpayers claiming the charitable contribution subtraction must retain records sufficient to verify any contributions for which the subtraction was claimed. Additionally, taxpayers may be required to submit documentation with their Colorado return, including, for example, a completed IRS Form 8283(opens in new window), depending on the amount of their cash and noncash contributions. Please see the substantiation requirements in IRS Publication 526(opens in new window) and the instructions for Colorado form DR 0104AD and IRS Schedule A(opens in new window) for additional information.
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