Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 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
# (b)
a school district described in Title 53G, Chapter 3, School District Creation and Change, if the school district has not established a foundation.
# (2)
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.
Source: view the official text
In this chapter (40 sections)
- 59-10-1041 · Nonrefundable tax credit for a donation to the Carson…
- 59-10-1042 · Nonrefundable tax credit for social security benefits
- 59-10-1043 · Nonrefundable tax credit for military retirement
- 59-10-1044 · Nonrefundable earned income tax credit
- 59-10-1045 · Nonrefundable tax credit for taxes paid by pass-through…
- 59-10-1046 · Nonrefundable adoption expense tax credit
- 59-10-1047 · Nonrefundable child tax credit
- 59-10-1048 · Nonrefundable tax credits for employer-provider child care
- 59-10-1102 · Definitions
- 59-10-1102.1 · Apportionment of tax credit
- 59-10-1103 · Tax credit for pass-through entity taxpayer
- 59-10-1105 · Tax credit for hand tools used in farming operations --…
- 59-10-1106 · Refundable clean energy systems tax credits -- Definitions…
- 59-10-1107 · Refundable economic development tax credit
- 59-10-1108 · Refundable motion picture tax credit
- 59-10-1111 · Refundable tax credit for psychiatrists, psychiatric…
- 59-10-1113 · Refundable tax credit for nonrenewable hydrogen production…
- 59-10-1114 · Refundable adoption expense tax credit
- 59-10-1302 · Definitions
- 59-10-1303 · Contributions -- Amount -- Procedure for designating a…
- 59-10-1304 · Removal of designation and prohibitions on collection for…
- 59-10-1306 · Homeless contribution -- Credit to Pamela Atkinson…
- 59-10-1307 · Contributions for education
- 59-10-1308 · Children's organ transplants contribution -- Credit to…
- 59-10-1311 · Election Campaign Fund contribution -- Transfer from…
- 59-10-1312 · Election Campaign Fund -- Creation -- Funding for account…
- 59-10-1313 · Contribution to a Utah Educational Savings Plan account
- 59-10-1319 · Contribution to Clean Air Fund
- 59-10-1320 · Contribution to the Governor's Suicide Prevention Fund
- 59-10-1321 · Contribution to the Nonprofit Capacity Fund
- 59-10-1322 · Contribution to Diapering Supplies Fund
- 59-10-1323 · Contribution to the Statewide Hunger Relief Fund
- 59-10-1402 · Definitions
- 59-10-1403 · Income tax treatment of a pass-through entity -- Returns…
- 59-10-1403.1 · Income tax treatment of a pass-through entity taxpayer…
- 59-10-1403.2 · Pass-through entity payment or withholding of tax on…
- 59-10-1403.3 · Refund of amounts paid or withheld for a pass-through…
- 59-10-1404 · Character of an item of income, gain, loss, deduction, or…
- 59-10-1404.5 · Resident pass-through entity taxpayer's share of an…
- 59-10-1405 · Nonresident pass-through entity taxpayer's share of an…