We Need Your Support
How to Donate to Wings:
Donation/contact information:
Write a check payable to Wings Early Childhood Center and mail it to:
Wings Early Childhood Center
74 Backswing Ct.
Pagosa Springs, CO 81147
Tel (970) 507-7155
Virtual Donations at: www.Givebutter.com/WingsECC
Fed. ID# 84-1127328
Colorado Child Care Contribution Tax Credit - Individuals and businesses can claim a Colorado income tax credit up to 50% of their total financial contribution to Wings. See below for more details.
Note: Prior to 2026, Wings ECC was officially "Archuleta County Education Center, dba Wings Early Childhood Center." To simplify donations and documentation, we have updated our official name to Wings Early Childhood Center as of March 2026.
Colorado Child care contribution credit: Get 50% Back
What if you could reduce your Colorado tax bill by half the amount you donate?
Through the Colorado Child Care Contribution Credit, you can. When you make a qualifying donation to Wings Early Childhood Center, you receive a state tax credit equal to 50% of your contribution. That’s not a deduction that reduces your taxable income. It’s a credit that directly reduces your tax bill, dollar-for-dollar.
A $1,000 donation to Wings costs you just $500 after the credit. A $10,000 gift costs $5,000. And if you itemize on your federal return, you may qualify for additional savings.
This is one of the most generous charitable tax incentives in the country, and it’s available to any Colorado taxpayer who supports qualifying youth-serving organizations. Here’s how it works and how to claim it.
How the Colorado Child Care Contribution Credit Works
Taxpayers who make a qualifying monetary contribution to promote childcare in Colorado may claim an income tax credit equal to 50% of the total qualifying contribution, subject to certain limitations. (Colorado Department of Revenue)
Unlike a tax deduction, which lowers your taxable income, a tax credit reduces your actual tax bill. If you owe $5,000 in Colorado state taxes and claim a $2,000 credit, you now owe $3,000. The savings are direct and immediate.
Key details:
- Credit amount: 50% of your qualifying donation
- Annual cap: The credit may not exceed $100,000 per tax year.
- Carryforward: If the allowable credit exceeds the taxpayer’s net tax liability, the taxpayer can carry forward the excess credit to apply toward the tax due in subsequent tax years. Credits may be carried forward up to five tax years.
- Who qualifies: Both individuals and businesses with Colorado tax liability
This means even if your tax bill is smaller than your credit, you don’t lose the benefit. Unused credits roll forward for up to five years.
Why a Tax Credit Is Better Than a Deduction
Many donors are familiar with charitable deductions. You give $1,000, and if you itemize, that $1,000 reduces your taxable income. Depending on your tax bracket, you might save $220 to $370 in federal taxes.
The Colorado Child Care Contribution Credit works differently and delivers significantly more value.
Example: $1,000 Donation to Wings
Benefit Value
Colorado Tax Credit (50%) $500
Federal Charitable Deduction (if Itemizing, 37% bracket) $185
Total Tax Savings $685
Net Cost of $1000 Gift $315
For donors in lower tax brackets or those who take the standard deduction, the Colorado credit alone cuts your cost in half. For those who itemize, the combined savings can exceed 65% of your donation.
This is why the Child Care Contribution Credit is considered one of the most powerful charitable giving tools in the country.
How to Claim the Credit: Step by Step
Step 1: Make a qualifying monetary donation to BBBSC.
Donations must be made in cash, by check, or by credit card. Stock transfers and in-kind contributions do not qualify for this credit (though they may qualify for other tax benefits).
Step 2: Receive your DR 1317 certificate.
BBBSC will mail your Child Care Contribution Tax Credit Certification (Form DR 1317) in January following your donation year.
Step 3: File your Colorado income tax return with Form DR 0104CR.
When you file, complete the Individual Credit Schedule (Form DR 0104CR) and attach your DR 1317 certificate. When filing electronically, attach this form as a PDF to the electronic return, upload a copy in Revenue Online, or mail it with form DR 1778. (Colorado Department of Revenue)
Step 4: Claim 50% of your donation as a credit.
The credit directly reduces your Colorado tax liability.
For detailed guidance, visit the Colorado Department of Revenue Child Care Contribution Credit page.
Letter from Past-President, David Smith
Dear Friends of Wings,
Wings Early Childhood Center is a 501 c(3) nonprofit organization with a mission to provide quality child care for working parents and to prepare children for success in K-12 and beyond. This program is of special benefit to children who, through no fault of their own, were born with fewer advantages than your or my children.
Quality early childhood care and education is expensive. Colorado’s Office of Early Childhood has strict regulations that make these services both high quality and expensive. For example, 1 teacher can care for no more than 5 children under the age of 2 years. Teachers are required to undergo training throughout the year.
At Wings, children receive breakfast, lunch, and a snack. Providing a safe environment during the COVID pandemic has incurred additional costs at a time when parents are least able to pay.
Although we receive funding from the State of Colorado through the Colorado Childcare Assistance Program (CCAP) and the Universal Preschool program (UPK), tuition paid by parents is the main source of income.
Wings uses a 5 tier system for tuition. The amount that a family pays depends on their verifiable income and the number of family members in the home. Only a handful of our families can afford to pay the highest level, which is the amount required to cover the real cost to operate Wings. Tuition most families pay is less than the real operating cost.
How do we operate a non-profit when most of the families are paying less than the real operating cost? We rely on grants and fundraising to make up the deficit. Because funding through grants is both limited and unpredictable, we rely on fundraising to carry us through times when grant funding is not available. To be financially stable, we need to raise about $80,000/yr through fundraising.
Research shows that investing in quality early childhood care for children ages 0-5 provides a return on investment of 13% per year for the life of the child. This research shows that we can pay a little now or much more later when these children are adults. A donation to Wings now is a gift to future taxpayers. I hope you share my belief that quality early childhood care benefits not only the children and their parents but also you, me, our friends, and our children.
Sincerely yours,
David Smith
