{"data":{"id":"us-ut/utah-code-9-8a-506","jurisdiction":"us-ut","citation":"Utah Code § 9-8a-506","heading":"Charitable contribution for tax purposes.","body":"Any conveyance of a preservation easement may be deemed a charitable contribution for tax purposes in accordance with the laws, rules, and regulations pertaining to charitable contributions of interests in real property.","path":["Title 9 Cultural and Community Engagement","Chapter 9-8a State Historic Preservation Office","Part 9-8a-5 Historical Preservation Act"],"source_url":"https://le.utah.gov/xcode/Title9/Chapter8a/9-8a-S506.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"d3b7ae29ea0cae4291fb290434bba6d5ab4a23b94117928f8386e548d6c29e1f","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-9-8a-505","next":"us-ut/utah-code-9-9-101"},"notice":"GroundRules: Original legal text. Not legal advice."}