The purpose of the Enterprise Zone contribution tax credit is to encourage taxpayers to assist local Enterprise Zone administrators working with governmental and nonprofit partners, to undertake activities implementing the economic development plan for the Enterprise Zone. According to the statute, “economic development” is defined to mean projects directly related to job creation or job preservation. In addition, community development projects and assisting homeless shelters that provide employment-related services in zones are eligible. The Colorado Economic Development Commission (EDC) is responsible for reviewing and approving proposed projects that are determined to be eligible under the requirements of the law, or are essential to the mission of the Enterprise Zone. For approved projects, taxpayers making cash contributions taxpayers qualify annually for a 25% tax credit up to $100,000 or a 12.5% credit for in-kind contributions up to $50,000.

The following private contribution programs are eligible:

• Administration & Marketing Contribution Projects - Contributions by taxpayers that are made for approved sub-zone projects for administration, and marketing of the Jefferson County Enterprise Zone qualify annually for a 25% tax credit up to $100,000 or a 12.5% credit for in-kind contributions up to $50,000. These are special programs or projects that market specific areas within the zone. These programs are designed to implement part of the Jefferson County Enterprise Zone Development Plan.

• Business Assistance - Taxpayers making a contribution to approved business assistance programs that include management training and counseling, business incubators, finance funds, feasibility studies, etc. are eligible annually for a 25% tax credit up to $100,000 or a 12.5% credit for in-kind contributions up to $50,000.

• Community Development - Effective with tax years beginning on or after January 1, 2003, contributions to promote nonprofit or government-funded community development projects in or supporting Enterprise Zone areas may be eligible for contribution tax credits. The community development projects must show that they contribute at least indirectly to job creation and job preservation in the Enterprise Zone. Taxpayers that make a contribution to approved qualified community development programs are eligible annually for a 25% tax credit up to $100,000 or a 12.5% credit for in-kind contributions up to $50,000.

• Homeless Shelters - Contributions to projects that provide temporary, emergency or transitional housing programs for the homeless are eligible annually for a 25% tax credit up to $100,000 or a 12.5% credit for in-kind contributions up to $50,000. The organization must offer or provide referrals to, job placement and counseling services for the purpose of promoting employment for homeless persons in Enterprise Zones.

• Job Training - Contributions to qualified and approved training projects directed at specific skill training in cooperation with area business and industry may be eligible for tax credits. General institutional support of educational institutions will not be approved. Taxpayers that make a contribution to approved qualified job training programs are eligible annually for a 25% tax credit up to $100,000 or a 12.5% credit for in-kind contributions up to $50,000.

• Public Infrastructure - Companies who make contributions for public infrastructure improvements may make a contribution to the appointed agency to implement infrastructure improvements within the zone (e.g. water or sewer line extensions, road improvements, etc.). Taxpayers may qualify annually for a 25% tax credit up to $100,000 or a 12.5% credit for in-kind contributions up to $50,000. Tax credits are limited to those improvements that will be publicly owned and maintained. Only multiple user projects are eligible; no single user projects qualify.

For more detailed information, refer to Department of Revenue publication FYI Income 23: www.revenue.state.co.us/fyi/html/income23.html

Jefferson County has eleven qualified Enterprise Zone programs. Eligible programs fall into one of the following categories: zone administration and marketing, business assistance, community development, homeless shelters, job training, and public infrastructure.

Approved programs and/or projects designed to implement part of the Jefferson County’s Enterprise Zone Development Plan and the organization must be under contract with Jefferson Economic Council (JEC). The following projects have been approved by JEC and the Economic Development Council (EDC) as approved private contribution projects/programs for the county:

For more detailed information, refer to Department of Revenue publication FYI Income 23: www.revenue.state.co.us/fyi/html/income23.html

Administration & Marketing Private Contribution Projects

Jefferson Economic Council (JEC) - JEC is a public/private not-for-profit economic development organization. One of the many services it provides is to promote high wages, job creation and sustainability through its administration of the Jefferson County Enterprise Zone. Contributions to JEC on behalf of the Enterprise Zone assist in administration, promotion, marketing, job creation and retention efforts of these areas and programs. Contact: Program Administrator, JEC • 303-202-2965 • www.jeffco.org

Business Assistance Private Contribution Projects

Colfax Marathon Partnership, Inc. (CMPI) - CMPI, a private nonprofit organization founded by the cities of Aurora, Denver and Lakewood, has made youth fitness one of its core objectives. A substantial portion of the net proceeds from the Post-News Colorado Marathon will be awarded to the foundations of the Aurora, JeffCo and Denver school districts plus other nonprofit organizations that help promote the Marathon Milers program. Contact: Program Administrator, Colfax Marathon •
303-770-9600 • www.coloradocolfaxmarathon.com

Community Development Private Contribution Projects

Colorado Brownfields Foundation (CBF) - The CBF is a partner in an interagency pilot project focused on the revitalization of underutilized sites located along Colorado's Scenic Byways or historic districts. The CBF removes environmental obstacles to local economic development by providing research, education, and property aquisition and funding services. Contact: Program Administrator, The Colorado Brownfields Foundation • 303-991-0074 • www.coloradobrownfieldsfoundation.org

The Senior’s Resource Center (SRC) - Is a regional nonprofit organization that works in partnership with older persons and the community to provide centralized and coordinated services, employment programs, job training and placement services, information, education, transportation, in-home personal care, adult day and respite services, and care management services. Contact: Program Administrator, Senior’s Resource Center • 303-235-6966 • www.srcaging.org

Homeless Shelter Projects

Colorado Coalition for the Homeless at Valdez - The Valdez program is designed to provide housing and supportive services for homeless adults, with the goal of moving its clients from homelessness to long-term self-sufficiency through permanent housing and stable employment. Vocational rehabilitation is an important and required component of the Valdez program. The vocational rehabilitation program focuses on developing micro-enterprise businesses in the Enterprise Zone. Contact: Program Administrator, Colorado Coalition for the Homeless at Valdez • 303-285-5222 • www.coloradocoalition.org

Family Tree, Inc. - Since 1976, Family Tree has provided a broad range of services and shelter to families and youth of metro Denver to overcome child abuse, domestic violence and homelessness. Each year, Family Tree provides services to more than 25,000 people, including more than 26,000 nights of shelter to families and individuals who might otherwise be homeless. The mission of Family tree is to help people overcome child abuse, domestic violence and homelessness to become safe, strong and self-reliant. Contact: Program Administrator, Family Tree, Inc. • 303-422-2133 • www.thefamilytree.org

Jeffco Action Center - The Jeffco Action Center is an emergency homeless shelter with support services in Jefferson County. Employment assistance is provided through a partnership with the Jefferson County Employment and Training Services. Through private support, the Center has expanded its services by adding a resource center with computers, phones, and other resources to assist clients with job searches and permanent housing. Contact: Program Administrator, Jeffco Action Center •
303-237-7704 • www.jeffcoac.org

Public Infrastructure Private Contribution Projects

The City of Lakewood is aggressively working to improve infrastructure within the Enterprise Zone area in its jurisdiction. Landowners receive tax credits for easements and right-of-ways needed to add public improvements such as sidewalks, fire hydrants, traffic signals, and other public improvements to widen streets within the West Colfax/Villa Italia-Alameda (Belmar) corridor. The approved corridor is located at approximately West Colfax from Kipling to Sheridan, and Alameda from Carr to Pierce. Contact: Program Administrator, City of Lakewood • 303-987-7730 •
www.lakewood-colorado.org

Job Training Private Contribution Projects

Developmental Disabilities Resource Center -The Developmental Disabilities Resource Center (DDRC) works to prevent abandonment and homelessness by providing support in the community and training to people with developmental disabilities. DDRC trains people to become as self-reliant as possible through job training, job placement, and on-going support while on the job to ensure successful employment. Contact: Program Administrator, DDRC • 303-462-6584 • www.ddrcco.com

Parent Partnership - The Parent Partnership is a home-based, early intervention program that teaches parents from educationally at-risk families to be their children’s primary teachers. Parent Partnership provides job-training skills free-of-charge to paraprofessionals and the participating parents. Some of the skills the parents will learn include clerical, computer, time management, writing, interpersonal communication, leadership, planning, and teaching. Parent Partnership helps break the cycle of intergenerational poverty, and as participants gain skills and are able to join the workforce, their improved situations will have a positive impact on the economic condition of Jefferson County. Contact: Program Administrator, Parent Partnership • 303-989-7736 • www.parentpartnership.org

Play It Smart Youth Job Training Initiative - The Play It Smart program provides job skills to senior high school student-athletes. Skill training includes time management, interpersonal communication, leadership, academic and work preparation, and computer skills. Each sports team is provided an academic coach, helping team members achieve the program’s goals: improvement in grade point averages; test scores and graduation rates; students develop and maintain productive relationships; and students develop confidence in their abilities to function effectively and successfully in the world of work. Contact: Program Administrator, Play It Smart •
303-678-8484 • www.nationalfootballfoundation.com