Utah § 59-10-1321 - Contribution to the Nonprofit Capacity Fund.

Full text of Utah Utah Code § 59-10-1321 — Contribution to the Nonprofit Capacity Fund., with citation guidance and answers to common questions.

§ 59-10-1321. Contribution to the Nonprofit Capacity Fund.

Effective 5/7/2025
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

Source: official Utah text · Last verified 2026-08-27

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Frequently Asked Questions About Utah § 59-10-1321

What does Utah Code § 59-10-1321 cover?

Section 59-10-1321 ("Contribution to the Nonprofit Capacity Fund.") 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 § 59-10-1321?

A common citation format is "Utah Code § 59-10-1321" (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 § 59-10-1321 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.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Utah.