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Utah Code
2025 Utah Code
Title 59 - Revenue and Taxation
Chapter 10 - Individual Income Tax Act
Part 13 - Individual Income Tax Contribution Act
Section 1321 - Contribution to the Nonprofit Capacity Fund.
Universal Citation:
UT Code § 59-10-1321 (2025)
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Effective 5/7/2025
59-10-1321. Contribution to the Nonprofit Capacity Fund.
Amended by Chapter 357, 2025 General Session
59-10-1321. Contribution to the Nonprofit Capacity Fund.
- (1)
- (a)There is created an expendable special revenue fund known as the "Nonprofit Capacity Fund."
- (b)The fund shall consist of all amounts deposited into the fund in accordance with Subsection (2).
- (2)Except as provided in Section 59-10-1304, a resident or nonresident individual who files an income tax return under this chapter may designate on the resident or nonresident individual's income tax return a contribution to be:
- (a)deposited into the Nonprofit Capacity Fund; and
- (b)expended as provided in Subsection (3).
- (3)The Department of Cultural and Community Engagement may use the money in the Nonprofit Capacity Fund to provide grants to nonprofit organizations in the state.
Amended by Chapter 357, 2025 General Session
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