The Growing Fight Over Forcing Nonprofits to Disclose Donors
POLITICSNEWS
The Growing Fight Over Forcing Nonprofits to Disclose Donors

Lawmakers and conservatives in states across the country are growingly concerned that the push for donor disclosure will harm privacy rights. (Photo:JGI/Jamie Grill Blend Images/Newscom)
Conservatives in states across the country say that pushes to pass laws requiring nonprofits to report their donors’ private information threaten First Amendment rights.
“I’ve been contacted by dozens of constituents with concerns over their rights to privacy, and possible harassment by organizations or individuals, or even their employers, if their donation histories are made public,” Oklahoma state Rep. Mark Lepak, a Republican, told The Daily Signal in an email.
At least a dozen states have considered such donor disclosure legislation this year, but none has been successful, according to the State Policy Network, a nonprofit organization that supports independent think tanks around the nation.
“Since Jan. 1, 16 states have considered laws that would require causes and groups like The Heritage Foundation to report the names and addresses of their supporters to state government,” Tracie Sharp, president and CEO of the State Policy Network, said in an email to The Daily Signal.
Heritage, a leading conservative think tank, is the parent organization of The Daily Signal, its multimedia news operation.
None of these donor disclosure initiatives has passed so far, Starlee Coleman, senior policy adviser at the State Policy Network, told The Daily Signal in a phone interview.
When a Tax Increase Isn’t a New Tax
When a Tax Increase Isn’t a New Tax
High court rules incidental, minimal tax revenue increase doesn’t violate TABOR

According to the Colorado Supreme Court, legislation that causes an incidental and de minimis increase in tax revenue does not amount to a “new tax” or “tax policy change” under the Taxpayer Bill of Rights, and consequently doesn’t require voter approval.
The decision issued April 23 in TABOR Foundation v. Regional Transportation District settles a 2013 lawsuit against RTD, Scientific and Cultural Facilities District and Colorado Department of Revenue that claimed House Bill 13-1272 violated TABOR because it resulted in a revenue increase without voter consent. The legislature passed the bill to realign sales taxes levied by RTD and SCFD with the state sales tax. Although the districts and state share a taxable base tangible personal property — the taxes levied had diverged over the years due to various differing exemptions.
House Bill 1272 removed exemptions from the districts’ taxes on sales of cigarettes, direct-mail advertising materials, candy, soft drinks, and nonessential food containers. Its passage resulted in a projected tax revenue increase of 0.6 percent for the districts, which amounted to less than 1 percent of SCFD’s budget and one thousandth of RTD’s budget. The TABOR Foundation sued the districts, claiming the removal of exemptions constituted a “new tax” or “tax policy change” because they resulted in the districts taxing things they had not before.
But the Supreme Court disagreed, and upheld the districts’ analysis of House Bill 1272’s purpose to simplify tax collections and ease administrative confusions associated with the exemption divergences. The court concluded the revenue increase was incidental and de minimis, so it did not violate TABOR.
Colorado’s Supreme Court has once again weakened taxpayers’ rights
Colorado’s Gubernatorial Race 2018: The Hot Topics

Colorado’s Gubernatorial Race 2018: The Hot Topics
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Talking Points
The topics that will dominate candidates’ messaging throughout the campaign season.
Growth
It is the best of times…or is it the worst of times? That depends a lot on how you feel about Colorado’s growth. “Normally, the economy would be the highest issue for most voters,” Paul Teske, a dean at CU Denver, says. “There will be a lot of talk about sustaining the boom.” But, adds DU’s Seth Masket: “There are a lot of different areas of the state that are adversely affected by this growth.” Transportation has become a perennial funding battle at the Capitol and could benefit from strong gubernatorial influence (read: political pressure) to make Republicans and Democrats find bipartisan ways forward. Meanwhile, the unemployment rate in Colorado is three percent (it was 8.9 percent at the end of 2010), which on its face is great news, but that near-full employment causes woes for companies desperate to fill jobs. Wages—particularly in the metro area—haven’t kept up with cost-of-living expenses, which means that although people are finding work, they may not be able to pay bills. And the biggest expense for many voters is rising housing costs. Mix that all together, and the moment is prime for a gubernatorial candidate to stand out by creating a unique vision for Colorado’s future.
Education
This may seem like a topic that matters most to people who are raising families, but this year, candidates will compel everyone to think about Colorado’s education system (funding here ranks in the bottom third of all states in the country). Which makes sense: Property owners help pay for schools, employers benefit from a well-prepared workforce, and we all want the best for society’s youngsters, right? But how we ensure we have a strong education system is quite a bit more complicated. Magellan Strategies’ David Flaherty says Republican candidates should be talking about education right now and through November. “It’s the one issue we completely give to the Democrats,” Flaherty says. “It’s unfortunate because it’s one of the top two issues for unaffiliated voters.”
Tabor
Conversations about addressing growing pains or giving more money to teachers inevitably evolve into talks about what to do about Colorado’s Taxpayer Bill of Rights (TABOR), which limits government spending to match population growth and inflation increases.
Under TABOR, which passed in 1992, leftover revenue is returned to the taxpayers. Proponents herald the limits on government spending; detractors warn that TABOR isn’t robust enough to respond to real-time needs, like shifting populations in schools due to high housing costs.
But Coloradans tend to like the control TABOR gives them: A January 2018 report from the American Politics Research Lab at CU Boulder found that “support among Coloradans outpaces opposition,” with 45 percent of respondents supporting TABOR.
That number has fallen since 2016, and the study notes that more than a quarter of respondents had “uncertainty about a position.” In short, there’s room for candidates to make TABOR the issue of the campaign.
Republican candidates are likely to support working within TABOR’s constraints. Democrats will probably talk more about reform or repeal.
Guns
What is TABOR?
TABOR, Colorado education funding and the teacher protests (for Dummies)

EDUCATION
TABOR, Colorado education funding and the teacher protests (for Dummies)
KUSA – By now, you’ve probably read that thousands of teachers plan to rally at the Colorado State Capitol on Thursday and Friday.
This has led the state’s largest school districts to cancel class. To put this into perspective, if you got all the kids who will have the day off in the same place, it would be Colorado’s second largest city.

It’s a big deal.
RELATED | Why thousands of Colorado teachers are protesting on Thursday and Friday
Education funding in Colorado is confusing, as in the kind of thing that still doesn’t make sense even after spending half of your work day trying to brush up on it (talking from experience here).
But, like “War and Peace,” your state’s education budget is important … but also super confounding and kinda tedious (apologies to all the Tolstoy fans out there). So, here’s our attempt at a Cliffnotes version to get you up to speed before our coverage of the teacher protests (which is ironic because if there’s one thing teachers hate, it’s using Cliffnotes instead of reading the actual book).
RELATED | These districts are canceling class on April 27 due to teacher walkouts
What are the teachers protesting?
Colorado’s teachers are protesting a few things. First off, they’re speaking out against the state’s lack of education funding (some studies put Colorado in the bottom tier nationwide), low teacher pay (while you’ll see some reports that teacher pay in Colorado is ranked 46th in the country, it’s actually 31st at $52,736 a year, according to the latest National Education Association report) and proposed changes to their pension plan.
During the protests, there’s one thing hear about a lot: TABOR, and specifically, how it impacts the education budget.
So … what’s up with TABOR?

No, it’s not someone’s name (necessarily). Instead, it’s an acronym for the Taxpayer’s Bill of Rights. This was passed in 1992, and basically, you can trace everything that’s a little unique about Colorado’s budget back to this.
Colorado Supreme Court: Some Small Tax Changes Are OK Without Voter Approval
Colorado Supreme Court: Some Small Tax Changes Are OK Without Voter Approval

An RTD bus sits idle at Alameda Station, just off the Denver neighborhoods of Baker and West Washington Park.
Jim Hill/CPR News
The Colorado Supreme Court on Monday upheld the constitutionality of a state law that added sales taxes to some items to benefit public transportation and cultural groups in metropolitan Denver without voter approval.
The ruling by the state’s highest court rejected a lawsuit from the TABOR Foundation, a taxpayer advocacy group that alleged the Regional Transportation District and a cultural district were violating Colorado’s Taxpayer’s Bill of Rights, or TABOR, which requires voter approval for any tax hike.
The lawsuit stemmed from a 2013 measure passed by lawmakers allowing the districts to collect taxes on items previously exempt from local sales taxes, such as candy, soft drinks, cigarettes and food containers.
The court ruled that the new taxes represented such a minor change to tax policy that they did not require voter approval.
Colorado Supreme Court upholds legality of taxes for special districts, like RTD TABOR requires voter approval for any tax hike
Colorado Supreme Court upholds legality of taxes for special districts, like RTD
TABOR requires voter approval for any tax hike

RTD’s G Line testing in Olde Town Arvada Jan. 02, 2018. The Colorado Supreme Court has upheld the legality of sales taxes that are collected by two special districts in metropolitan Denver.
The ruling by the state’s highest court rejected a lawsuit from the TABOR Foundation, a taxpayer advocacy group that alleged the Regional Transportation District and a cultural district were violating Colorado’s Taxpayer’s Bill of Rights, or TABOR, which requires voter approval for any tax hike.
The lawsuit stemmed from a 2013 measure passed by lawmakers allowing the districts to collect taxes on items previously exempt from local sales taxes, such as candy, soft drinks, cigarettes and food containers.
The court ruled that the new taxes represented such a minor change to tax policy that they did not require voter approval.
TABOR Committee letter to city of Loveland urges care with DDA bonds
TABOR Committee letter to city of Loveland urges care with DDA bonds
Letter sent via a lawyer says language in ballot question ‘ambiguous’
Through an attorney, the TABOR Committee delivered a message to the city of Loveland last week reminding the city to tread carefully when issuing bonds for the city’s Downtown Development Authority.
The letter’s stated concerns relate to the anticipated bond issuances greenlit in November via a ballot issue.
The TABOR Committee, which was the original vehicle for getting the Taxpayer’s Bill of Rights passed in 1992, is an organization whose mission is to defend the statewide law. It is the advocacy side of TABOR defense, while its affiliate the TABOR Foundation is an educational organization.
The letter was sent by Michael Mulvania through Denver-based law firm Mulvania Law, LLC. It is “non-threatening,” according to City Attorney Moses Garcia, though it serves as an important reminder that the city could be at risk of violating TABOR if it were to finance repayment of debt taken for the DDA through any means other than the fund specially designated for the purpose.
Ballot issue 5C, which appeared on the November 2017 election ballot for Lovelanders living within the DDA boundaries, asked voters to grant the city permission to borrow up to $61 million for DDA infrastructure projects. Final election results showed 58.68 percent of voters in favor of the issue.
The ballot question states the debt will be “payable from and secured by a pledge of the special fund of the city which shall contain tax increment revenues levied and collected within the boundaries of the authority.”
This statement is almost word-for-word a reflection of the section of the Colorado Revised Statutes Title 31 dedicated to codifying the issuance of bonds by an authority.