Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 59-18-110 — Election and consent to release of trust to specified charitable organization
A trustee of a trust for the benefit of a public charitable organization or organizations may, with the consent of such organization or organizations, come under Subsection 59-18-109(5) by filing an election, accompanied by the consents, with the attorney general. Thereafter, the trust shall be subject to Subsection 59-18-109(5) and Section 59-18-111.
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Source: official text