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2025 Utah Code
Title 59 - Revenue and Taxation
Chapter 18 - Charitable Trust Act
Section 111 - Duties of trustee of trust subject to supervision by specified charitable organization.
Universal Citation:
UT Code § 59-18-111 (2025)
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59-18-111. Duties of trustee of trust subject to supervision by specified charitable organization.
The trustee of a trust subject to the supervision by a specified public charitable organization or organizations, as provided in Subsection 59-18-109(5), shall file with each specified charitable organization:
Renumbered and Amended by Chapter 2, 1987 General Session
The trustee of a trust subject to the supervision by a specified public charitable organization or organizations, as provided in Subsection 59-18-109(5), shall file with each specified charitable organization:
- (1) a trust copy of the governing instrument together with a written report, under oath, setting forth complete information as to the nature of the assets and liabilities with the delivery of the release pursuant to Subsection 59-18-109(4) or the filing of the election under Section 59-18-110;
- (2) an annual report, within 4-1/2 months following the close of each year, setting forth a complete statement of receipts, disbursements, assets (together with cost and market value of each asset), and liabilities; and
- (3) such other information as the public charitable organization or organizations deem necessary to compel proper administration of the trust.
Renumbered and Amended by Chapter 2, 1987 General Session
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