Colorado Code § 10-14-303

Institutions
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A society may create, maintain, and operate, or may establish
organizations to operate, not-for-profit institutions to further the purposes permitted by section
10-14-105 (1)(b). Such institutions may furnish services free or at a reasonable charge. Any real
or personal property owned, held, or leased by the society for this purpose shall be reported in
every annual statement.

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