Colorado federal scholarship tax credit / SGO implementation monitoring, 2026

Evidence class	What it supports	What it does not establish
Official state or IRS organization-specific listing	The status actually stated for the identified organization and period	Qualification of a similarly named organization, an unlisted affiliate, or another period
IRS nonprofit and deductibility records; state formation or charity records	The particular tax or registration attributes shown in the dated record	Section 25F qualification, operational readiness, or participation by a school
An organization's website, product announcement, or intake form	Its own public representations and advertised services at capture time	Executed agreements, completed transactions, regulatory approval, or delivery of those services
Reporting, commentary, or event participation	Attributed reporting or the documented event appearance	Coordination, control, a money flow, or qualification
Name matches, shared addresses, and search or graph results	Candidate leads requiring identity and source checks	Identity equivalence or a substantive relationship

¶ Colorado Federal Scholarship Tax Credit / SGO Implementation Monitoring, 2026