2006 Utah Code - 59-10-549 — Contributions for education.

     59-10-549.   Contributions for education.
     (1) Except as provided in Section 59-10-551, a taxpayer that files a return pursuant to Section 59-10-502 may designate on the return a contribution as provided in this section to:
     (a) (i) the foundation of any school district if that foundation is exempt from federal income taxation under Section 501(c)(3), Internal Revenue Code; or
     (ii) a school district described in Title 53A, Chapter 2, School Districts, if the school district has not established a foundation;
     (b) a college campus of the Utah College of Applied Technology listed in Section 53B-2a-105; or
     (c) for taxable years beginning on or after January 1, 2004, but beginning on or before December 31, 2006, the Uniform School Fund.
     (2) (a) A taxpayer may designate as a contribution under this section any whole dollar amount of $1 or more.
     (b) (i) If the taxpayer is owed an individual income tax refund for the taxable year, the amount of a contribution under this section shall be deducted from the taxpayer's individual income tax refund.
     (ii) If the taxpayer is not owed an individual income tax refund for the taxable year, the taxpayer may remit a contribution under this section with the taxpayer's individual income tax return.
     (c) If a taxpayer files a joint return, the contribution under this section shall be a joint contribution.
     (d) A contribution under this section is irrevocable during the taxable year for which the taxpayer makes the contribution.
     (3) If a taxpayer designates an amount as a contribution under:
     (a) Subsection (1)(a)(i), but does not designate a particular school district foundation to receive the contribution, the contribution shall be made to the Utah State Office of Education to be distributed to one or more associations of foundations:
     (i) if those foundations that are members of the association are established in accordance with Section 53A-4-205; and
     (ii) as determined by the Utah State Office of Education; or
     (b) Subsection (1)(a)(ii), but does not designate a particular school district to receive the contribution, the contribution shall be made to the Utah State Office of Education.
     (4) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, the commission may make rules to implement this section.
     (5) The commission shall:
     (a) determine annually the total amount of contributions designated in accordance with this section; and
     (b) report this amount to the state treasurer.
     (6) The state treasurer shall credit any contributions reported to the state treasurer in accordance with Subsection (5):
     (a) subject to Subsection (3), if a taxpayer designates a contribution to an entity listed in Subsection (1)(a) or (b) in accordance with this section, to the entity that is designated by the taxpayer; or
     (b) if a taxpayer designates a contribution to the Uniform School Fund under Subsection (1)(c) in accordance with this section, to the Uniform School Fund.

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Amended by Chapter 208, 2005 General Session