Utah § 59-10-1321 Contribution to the Nonprofit Capacity Fund.

Utah Statutes

§ 59-10-1321 — Contribution to the Nonprofit Capacity Fund.

Utah § 59-10-1321

Title 59Revenue and Taxation

Ch. 59-10Individual Income Tax Act

Part 59-10-13Individual Income Tax Contribution Act

This text of Utah § 59-10-1321 (Contribution to the Nonprofit Capacity Fund.) 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. § 59-10-1321 (2026).

Text

(1)(1)(a) There is created an expendable special revenue fund known as the "Nonprofit Capacity Fund."

(1)(b) The fund shall consist of all amounts deposited into the fund in accordance with Subsection (2).

(2)Except as provided in Section 59-10-1304, a resident or nonresident individual who files an income tax return under this chapter may designate on the resident or nonresident individual's income tax return a contribution to be:

(2)(a) deposited into the Nonprofit Capacity Fund; and

(2)(b) expended as provided in Subsection (3).

(3)The Department of Cultural and Community Engagement may use the money in the Nonprofit Capacity Fund to provide grants to nonprofit organizations in the state.

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(1) (1)(a) There is created an expendable special revenue fund known as the "Nonprofit Capacity Fund."
(1)(b) The fund shall consist of all amounts deposited into the fund in accordance with Subsection (2).
(2) Except as provided in Section 59-10-1304, a resident or nonresident individual who files an income tax return under this chapter may designate on the resident or nonresident individual's income tax return a contribution to be:
(2)(a) deposited into the Nonprofit Capacity Fund; and
(2)(b) expended as provided in Subsection (3).
(3) The Department of Cultural and Community Engagement may use the money in the Nonprofit Capacity Fund to provide grants to nonprofit organizations in the state.