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2025 Utah Code
Title 53E - Public Education System -- State Administration
Chapter 3 - State Board of Education Organization, Powers, and Duties
Part 4 - Powers
Section 403 - Establishment of public education foundations -- Powers and duties -- Tax exempt status.
Universal Citation:
UT Code § 53E-3-403 (2025)
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Effective 5/14/2019
53E-3-403. Establishment of public education foundations -- Powers and duties -- Tax exempt status.
Amended by Chapter 186, 2019 General Session
53E-3-403. Establishment of public education foundations -- Powers and duties -- Tax exempt status.
- (1) The state board, a local school board, or the Utah Schools for the Deaf and the Blind may establish foundations to:
- (a) assist in the development and implementation of programs to promote educational excellence; and
- (b) assist in the accomplishment of other education-related objectives.
- (2) A foundation established under Subsection (1):
- (a) may solicit and receive contributions from private enterprises for the purpose of this section;
- (b) shall comply with Title 51, Chapter 7, State Money Management Act, and rules made under the act;
- (c) has no power or authority to incur contractual obligations or liabilities that constitute a claim against public funds except as provided in this section;
- (d) may not exercise executive, administrative, or rulemaking authority over the programs described in this section, except to the extent specifically authorized by the responsible school board;
- (e) is exempt from all taxes levied by the state or any of its political subdivisions with respect to activities conducted under this section;
- (f) may participate in the Risk Management Fund under Section 63A-4-204;
- (g) shall provide a school with information detailing transactions and balances of funds managed for that school;
- (h) shall, for foundation accounts from which money is distributed to schools, provide all the schools within a school district information that:
- (i) details account transactions; and
- (ii) shows available balances in the accounts; and
- (i) may not:
- (i) engage in lobbying activities;
- (ii) attempt to influence legislation; or
- (iii) participate in any campaign activity for or against:
- (A) a political candidate; or
- (B) an initiative, referendum, proposed constitutional amendment, bond, or any other ballot proposition submitted to the voters.
- (3) A local school board that establishes a foundation under Subsection (1) shall:
- (a) require the foundation to:
- (i) use the school district's accounting system; or
- (ii) follow written accounting policies established by the local school board;
- (b) review and approve the foundation's accounting, purchasing, and check issuance policies to ensure that there is an adequate separation of responsibilities; and
- (c) approve procedures to verify that issued foundation payments have been properly approved.
- (a) require the foundation to:
Amended by Chapter 186, 2019 General Session
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