There is a newer version of the Utah Code
Utah Title 59 — Revenue And Taxation :: 59-18-112 — Interpretation Of Chapter To Encourage Charitable Gifts.
59-18-112. Interpretation of chapter to encourage charitable gifts.This chapter shall be interpreted to effectuate the intent of the state of Utah to preserve, foster, and encourage gifts to or for the benefit of charitable organizations.
Renumbered and Amended by Chapter 2, 1987 General Session
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