B. Whose records are and are not subject to the act?

"State" Records in General. "Public Records" are defined to include records "made, maintained, or kept by the state or any agency, institution, a nonprofit corporation incorporated pursuant to Colo. Rev. Stat. § 23-5-121(2), or political subdivision of the state, or that are described in Colo. Rev. Stat. § 29-1-902, and held by any local government-financed entity." Colo. Rev. Stat. § 24-72-202(6). The broad scope of this definition includes all agencies of the executive branch and legislative bodies.

"Political subdivisions" to which the Open Records Act applies include every county, city, town, school district, special district, public highway authority, rural transportation authority, and housing authority within the State of Colorado. Colo. Rev. Stat. § 24-72-202(5). The definition of "political subdivision" is to be liberally construed, and includes the State Compensation Insurance Authority, the state workers' compensation insurance fund. Dawson v. State Compensation Ins. Auth., 811 P.2d 408 (Colo. App. 1990).

The Act also applies to any "agency or instrumentality" of a political subdivision. Zubeck v. El Paso Cty. Retirement Plan, 961 P.2d 597 (Colo. App. 1998). The Act also applies to a non-profit corporation established by a governmental body to perform governmental functions with public funds and subject to governmental oversight, supervision, or control. Denver Post v. Stapleton Dev. Corp., 19 P.3d 36 (Colo. App. 2000).

The Act applies to every state institution of higher education and the respective governing boards. The University of Colorado and its regents are specifically included as a state "institution" to which the Act applies. Colo. Rev. Stat. § 24-72-202(1.5).

The act also applies to "institutionally related foundations," including health care foundations and real estate foundations. Colo. Rev. Stat. §§ 24-72-202(1.6), (1.8), (1.9). An institutionally related foundation is a nonprofit corporation, institute or similar entity that is organized for the benefit of an institution, and whose principal purpose is receiving private donations to be used for the benefit of that institution. Colo. Rev. Stat. §§ 24-72-202(1.6). "Public records" for such a foundation include all writings relating to the requests for disbursement or expenditure of funds. Colo. Rev. Stat. § 24-72-202(6)(a)(IV).