Utah Statutes
§ 59-10-1307 — Contributions for education.
Utah § 59-10-1307
JurisdictionUtah
Title 59Revenue and Taxation
Ch. 59-10Individual Income Tax Act
Part 59-10-13Individual Income Tax Contribution Act
This text of Utah § 59-10-1307 (Contributions for education.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Utah Code Ann. § 59-10-1307 (2026).
Text
(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.Cite This Page — Counsel Stack
Bluebook (online)
Utah § 59-10-1307, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-10-1307.