Under state statute, the Colorado Library Consortium (CLiC) is recognized as a regional library service system. For a brief history about CLiC's formation, see this article under Wikipedia. CLiC is a 501(c)3 organization, officially documented by the IRS, but derives a portion of its income from a state appropriation that flows through the Colorado State Library. As such, CLiC is considered a quasi-governmental, non-profit organization. Annually, CLiC's financial and organizational records (and procedures) undergo a comprehensive audit, and the resulting report is filed with the State of Colorado's Office of the State Auditor. In addition, CLiC files a Form 990 return with the IRS every year.