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Utah Code — Title 59 (Revenue and Taxation)

Utah Code § 59-10-1321

Contribution to the Nonprofit Capacity Fund

Official textle.utah.gov

# (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.

Last amended: Amended by Chapter 357, 2025 General Session

Source: view the official text

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In this chapter (40 sections)
  1. 59-10-1041 · Nonrefundable tax credit for a donation to the Carson…
  2. 59-10-1042 · Nonrefundable tax credit for social security benefits
  3. 59-10-1043 · Nonrefundable tax credit for military retirement
  4. 59-10-1044 · Nonrefundable earned income tax credit
  5. 59-10-1045 · Nonrefundable tax credit for taxes paid by pass-through…
  6. 59-10-1046 · Nonrefundable adoption expense tax credit
  7. 59-10-1047 · Nonrefundable child tax credit
  8. 59-10-1048 · Nonrefundable tax credits for employer-provider child care
  9. 59-10-1102 · Definitions
  10. 59-10-1102.1 · Apportionment of tax credit
  11. 59-10-1103 · Tax credit for pass-through entity taxpayer
  12. 59-10-1105 · Tax credit for hand tools used in farming operations --…
  13. 59-10-1106 · Refundable clean energy systems tax credits -- Definitions…
  14. 59-10-1107 · Refundable economic development tax credit
  15. 59-10-1108 · Refundable motion picture tax credit
  16. 59-10-1111 · Refundable tax credit for psychiatrists, psychiatric…
  17. 59-10-1113 · Refundable tax credit for nonrenewable hydrogen production…
  18. 59-10-1114 · Refundable adoption expense tax credit
  19. 59-10-1302 · Definitions
  20. 59-10-1303 · Contributions -- Amount -- Procedure for designating a…
  21. 59-10-1304 · Removal of designation and prohibitions on collection for…
  22. 59-10-1306 · Homeless contribution -- Credit to Pamela Atkinson…
  23. 59-10-1307 · Contributions for education
  24. 59-10-1308 · Children's organ transplants contribution -- Credit to…
  25. 59-10-1311 · Election Campaign Fund contribution -- Transfer from…
  26. 59-10-1312 · Election Campaign Fund -- Creation -- Funding for account…
  27. 59-10-1313 · Contribution to a Utah Educational Savings Plan account
  28. 59-10-1319 · Contribution to Clean Air Fund
  29. 59-10-1320 · Contribution to the Governor's Suicide Prevention Fund
  30. 59-10-1321 · Contribution to the Nonprofit Capacity Fund
  31. 59-10-1322 · Contribution to Diapering Supplies Fund
  32. 59-10-1323 · Contribution to the Statewide Hunger Relief Fund
  33. 59-10-1402 · Definitions
  34. 59-10-1403 · Income tax treatment of a pass-through entity -- Returns…
  35. 59-10-1403.1 · Income tax treatment of a pass-through entity taxpayer…
  36. 59-10-1403.2 · Pass-through entity payment or withholding of tax on…
  37. 59-10-1403.3 · Refund of amounts paid or withheld for a pass-through…
  38. 59-10-1404 · Character of an item of income, gain, loss, deduction, or…
  39. 59-10-1404.5 · Resident pass-through entity taxpayer's share of an…
  40. 59-10-1405 · Nonresident pass-through entity taxpayer's share of an…
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