Utah Code § 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.