Full text of Utah Utah Code § 59-10-1307 — Contributions for education., with citation guidance and answers to common questions.
§ 59-10-1307. Contributions for education.
Effective 3/22/2018 59-10-1307.
Contributions for education.
(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:
(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
If a resident or nonresident individual designates an amount as a contribution under:
(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:
(i)
if those foundations that are members of the association are established in accordance with Section 53E-3-403; and
(ii)
as determined by the State Board of Education; or
(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.
(3)
The commission shall:
(a)
determine annually the total amount of contributions designated to each entity described in Subsection (1) in accordance with this section; and
(b)
subject to Subsection (2), credit the amounts described in Subsection (1) to the entities.
Frequently Asked Questions About Utah § 59-10-1307
What does Utah Code § 59-10-1307 cover?
Section 59-10-1307 ("Contributions for education.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Utah § 59-10-1307?
A common citation format is "Utah Code § 59-10-1307" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Utah law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.
How does Utah § 59-10-1307 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.
