When filing a Colorado individual income tax return, one has the option to donate some or all of your refund to a charitable fund chosen from a list: Form DR 0104CH. (It is also possible to write in a different Colorado charity on line 17 if the list doesn't include one that you like.)
Suppose that it is the year 2022 and I am filing my 2021 Colorado return. I will be receiving a refund, and I am thinking about donating part of it via this form. Let's say I want to donate $500 toward the Unwanted Horse Fund (line 14).
Now I am planning to itemize deductions for 2022, and so I would like to be able to deduct this $500 on my 2022 federal return when I file it in 2023. Since it is over $250, the IRS normally would require that I keep a receipt or similar record to substantiate the contribution, and as verification that I didn't receive any goods or services in exchange for it.
Can the full amount of my 0104CH contribution ($500) be deducted as a charitable contribution on my 2022 return? If not, what amount can be deducted? (If it's not fully or almost fully deductible, then I would skip using 0104CH and make a payment directly to a horse care charity instead.)
Will the Department of Revenue, or the charity itself, provide me with a receipt that I can use as substantiation?
If not, is my Colorado tax return by itself considered an adequate record to substantiate my contribution? Can I use my own copy of my filed return, or do I have to get an official copy or transcript from the state?
None of the documentation I found about 0104CH says anything about them sending you a receipt. And IRS Pub 526 says you should keep a bank record, receipt, or payroll deduction records; a tax return doesn't really fit any of these categories. The Colorado tax return also doesn't include the magic phrase "no goods or services were provided" which is normally needed if the contribution was over $250.