Colorado Code § 15-1-1001

Legislative declaration
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It is the purpose of this part 10 to preserve the
intent of testators and grantors of testamentary and inter vivos trusts created prior to and after
June 2, 1971, for charitable, educational, religious, and benevolent purposes, by minimizing the
imposition of federal income and excise taxes, and federal estate and gift taxes, imposed upon
the assets of such trusts, and thereby preserving the maximum amount of the trust assets for the
charitable, educational, religious, and benevolent purposes for which they were intended. The
attorney general of this state shall perform such acts as, in his or her opinion, will result in the
effectuation of this declaration of purpose.

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