{"data":{"id":"us-ut/utah-code-59-10-1307","jurisdiction":"us-ut","citation":"Utah Code § 59-10-1307","heading":"Contributions for education.","body":"(1) Except as provided in Section 59-10-1304, a resident or nonresident individual that files an individual income tax return under this chapter may designate on the resident or nonresident individual's individual income tax return a contribution as provided in this part to:\n(a) the foundation of any school district if that foundation is exempt from federal income taxation under Section 501(c)(3), Internal Revenue Code; or\n(b) a school district described in Title 53G, Chapter 3, School District Creation and Change, if the school district has not established a foundation.\n(2) If a resident or nonresident individual designates an amount as a contribution under:\n(a) Subsection (1)(a), but does not designate a particular school district foundation to receive the contribution, the contribution shall be made to the State Board of Education to be distributed to one or more associations of foundations:\n(i) if those foundations that are members of the association are established in accordance with Section 53E-3-403; and\n(ii) as determined by the State Board of Education; or\n(b) Subsection (1)(b), but does not designate a particular school district to receive the contribution, the contribution shall be made to the State Board of Education.\n(3) The commission shall:\n(a) determine annually the total amount of contributions designated to each entity described in Subsection (1) in accordance with this section; and\n(b) subject to Subsection (2), credit the amounts described in Subsection (1) to the entities.","path":["Title 59 Revenue and Taxation","Chapter 59-10 Individual Income Tax Act","Part 59-10-13 Individual Income Tax Contribution Act"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1307.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"7fb88746643515327e62fcc90f214dbbcb00024208dbaa15ce23f3891ccfcc71","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-10-1306","next":"us-ut/utah-code-59-10-1308"},"notice":"GroundRules: Original legal text. Not legal advice."}