2011 Utah Code
Title 20A Election Code
Chapter 11 Campaign and Financial Reporting Requirements
Section 1301 School board office candidate -- Campaign finance requirements -- Candidate as a political action committee officer.

20A-11-1301. School board office candidate -- Campaign finance requirements -- Candidate as a political action committee officer.
(1) (a) (i) Each school board office candidate shall deposit each contribution and public service assistance received in one or more separate accounts in a financial institution that are dedicated only to that purpose.
(ii) A school board office candidate may:
(A) receive a contribution or public service assistance from a political action committee registered under Section 20A-11-601; and
(B) be designated by a political action committee as an officer who has primary decision-making authority as described in Section 20A-11-601.
(b) A school board office candidate may not use money deposited in an account described in Subsection (1)(a)(i) for:
(i) a personal use expenditure; or
(ii) an expenditure prohibited by law.
(2) A school board office candidate may not deposit or mingle any contributions or public service assistance received into a personal or business account.
(3) A school board office candidate may not make any political expenditures prohibited by law.
(4) If a person who is no longer a school board candidate chooses not to expend the money remaining in a campaign account, the person shall continue to file the year-end summary report required by Section 20A-11-1302 until the statement of dissolution and final summary report required by Section 20A-11-1304 are filed with:
(a) the lieutenant governor in the case of a state school board candidate; and
(b) the county clerk, in the case of a local school board candidate.
(5) (a) Except as provided in Subsection (5)(b) and Section 20A-11-402, a person who is no longer a school board candidate may not expend or transfer the money in a campaign account in a manner that would cause the former school board candidate to recognize the money as taxable income under federal tax law.
(b) A person who is no longer a school board candidate may transfer the money in a campaign account in a manner that would cause the former school board candidate to recognize the money as taxable income under federal tax law if the transfer is made to a campaign account for federal office.
(6) (a) As used in this Subsection (6) and Section 20A-11-1303, "received" means:
(i) for a cash contribution, that the cash is given to a school board office candidate or a member of the candidate's personal campaign committee;
(ii) for a contribution that is a negotiable instrument or check, that the negotiable instrument or check is negotiated; and
(iii) for any other type of contribution, that any portion of the contribution's benefit inures to the school board office candidate.
(b) Each school board office candidate shall report to the chief election officer each contribution and public service assistance within 30 days after the contribution or public service assistance is received.