Go to Previous Versions of this Section
  1. 2025 Utah Code (here)
  2. 2024 Utah Code
  3. 2023 Utah Code
  4. View All Versions

2025 Utah Code
Title 13 - Commerce and Trade
Chapter 22 - Charitable Solicitations Act
Section 15 - Financial reports required -- Rulemaking.

Universal Citation:
UT Code § 13-22-15 (2025)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.
Previous Next
Effective 5/1/2024
13-22-15. Financial reports required -- Rulemaking.
  • (1)
    • (a)Beginning January 1, 2025, and subject to Subsection (2), a charitable organization that is a nonprofit corporation, or that is a foreign nonprofit corporation, shall file an unredacted copy of the charitable organization's most recent IRS Form 990, 990-EZ, 990-N, or 990-PF.
    • (b)Subsection (1)(a) does not apply to a nonprofit corporation or a foreign nonprofit corporation that is not required to file a Form 990, 990-EZ, 990-N, or 990-PF with the IRS.
  • (2)
    • (a)
      • (i)The division may not require a charitable organization to file Schedule B of a form described in Subsection (1).
      • (ii)An IRS Form 990-T is not required to be filed under this section.
    • (b)The division shall make rules, in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, to establish:
      • (i)the manner in which a charitable organization is required to file the forms described in Subsection (1); and
      • (ii)the process by which a charitable organization is required to file the forms described in Subsection (1).


Repealed and Re-enacted by Chapter 102, 2024 General Session
Previous Next
Disclaimer: These codes may not be the most recent version. Utah may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.