Utah Statutes
§ 59-10-1307 — Contributions for education.
Utah·Title 59 Revenue and Taxation·Ch. 59-10 Individual Income Tax Act·Part 59-10-13 Individual Income Tax Contribution Act
(1)Except as provided in Section 59-10-1304, a resident or nonresident individual that files an individual income tax return under this chapter may designate on the resident or nonresident individual's individual income tax return a contribution as provided in this part to:
(1)(a) the foundation of any school district if that foundation is exempt from federal income taxation under Section 501(c)(3), Internal Revenue Code; or
(1)(b) a school district described in Title 53G, Chapter 3, School District Creation and Change, if the school district has not established a foundation.
(2)If a resident or nonresident individual designates an amount as a contribution under:
(2)(a) Subsection (1)(a), but does not designate a particular school district foundation to receive the contribution, the co
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Legislative History
Amended by Chapter 415, 2018 General Session
Nearby Sections
15
§ 59-1-1001
Statement of taxpayer rights.§ 59-1-1002
Audit interviews.§ 59-1-1003
Penalty waiver.§ 59-1-1004
Installment payments.§ 59-1-1005
Suits against commission and its employees.§ 59-1-101
Definitions.§ 59-1-103
Income Tax Surplus Restricted Account.§ 59-1-1101
Private collection of tax -- Fee.§ 59-1-1302
Definitions.