REGISTRATION PROCEDURE FOR CHILD CARE ORGANIZATIONS 
 
Child care organizations that are not licensed by the Department of Human Services must register with 
the Department of Revenue in order to receive  contributions that qualify for the tax credit. The 
organization must complete the Unlicensed Child Care Organization Registration Application (DR 1318) 
and specify the eligible programs for which the contributions will be utilized and include 
documentation regarding those specific programs.  
 
The programs must provide: 
 
 child care services similar to those provided by a licensed child care center; 
 a grant or loan program for parents in Colorado requiring financial assistance for child care;  
 training of child care providers in Colorado;  
 an information dissemination program in Colorado to provide information and referral services to 
  assist parents in obtaining child care. 
 
Licensed and unlicensed child care organizations that received qualifying contributions for which a tax 
credit was properly claimed prior to January 1, 2004 must register with the Department of Revenue to 
continue receiving  contributions after March 9, 2004  for child care for children  ages  13-18 or for 
purposes that no longer qualify  under the new law. The organization must complete the Child Care 
Contribution Tax Credit Grandfathered Organization Application (DR 1319) and include: 
 
 specific eligible programs for which contributions were accepted, 
 documentation regarding those specific programs, 
 documentation regarding the children ages 13 –18 that were assisted by donations received in 2003 
  or prior, and 
 a list of one or more taxpayers who claimed the credit in tax year 2003 or prior. 
 
The registration of a child care organization does not guarantee that the organization is qualified to 
accept contributions nor that the certifications issued will be accepted by the Department of Revenue. 
The eligibility of the organization and the qualification of the donations  will be subject to review 
and/or audit. 
 
                                                    Web-IT-ChildCareRegistration (01/17) 
                                                                                      Taxation Division 
                                                                    Colorado Department of Revenue