There is a newer version of the Utah Code
2006 Utah Code - 13-22-23 — Fiduciary capacity.
13-22-23. Fiduciary capacity.Every person soliciting, collecting, or expending contributions for charitable purposes, and every officer, director, trustee, or employee of any person concerned with the solicitation, collection, or expenditure of those contributions, shall be considered to be a fiduciary and acting in a fiduciary capacity.
Enacted by Chapter 210, 2001 General Session
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