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Utah Code — Title 59 (Revenue and Taxation)

Utah Code § 59-7-109

Charitable contributions

Official textle.utah.gov

# (1)

Except as provided in Subsection (2), a subtraction is allowed for charitable contributions made within the taxable year to organizations described in Section 170(c), Internal Revenue Code.

# (2)

The aggregate amount of charitable contributions deductible under this section may not exceed 10% of the taxpayer's apportionable income. The limitation imposed in this subsection shall be calculated on a combined basis in a combined report.

# (3)

Any charitable contribution made in a taxable year beginning on or after January 1, 1994, which is in excess of the amount allowed as a deduction under Subsection (2) may be carried over to the five succeeding taxable years in the same manner as allowed under federal law.

Last amended: Amended by Chapter 311, 1995 General Session

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In this chapter (40 sections)
  1. 59-7-101 · Definitions
  2. 59-7-102 · Exemptions
  3. 59-7-103 · Chapter applicable to receivers, trustees in bankruptcy and…
  4. 59-7-104 · Tax -- Minimum tax
  5. 59-7-105 · Additions to unadjusted income
  6. 59-7-106 · Subtractions from unadjusted income
  7. 59-7-107 · Basis
  8. 59-7-108 · Distributions by corporations
  9. 59-7-109 · Charitable contributions
  10. 59-7-109.1 · Charitable contributions to the Carson Smith Opportunity…
  11. 59-7-110 · Utah net loss -- Carry forward -- Deduction
  12. 59-7-111 · Safe harbor lease provisions
  13. 59-7-112 · Installment sales
  14. 59-7-113 · Allocation of income and deductions between several…
  15. 59-7-114 · Section 338, Internal Revenue Code -- Elections
  16. 59-7-115 · Section 336(e), Internal Revenue Code -- Elections
  17. 59-7-116 · Taxation of regulated investment companies
  18. 59-7-116.5 · Real estate investment trusts
  19. 59-7-117 · Equitable adjustments
  20. 59-7-118 · Section 965, Internal Revenue Code -- Installment payments
  21. 59-7-159 · Review of credits allowed under this chapter
  22. 59-7-201 · Tax -- Minimum tax
  23. 59-7-203 · Computation of Utah taxable income
  24. 59-7-204 · Income attributed to sources within the state
  25. 59-7-205 · Applicability of Parts 5 and 6 of chapter
  26. 59-7-206 · Offsets against tax
  27. 59-7-207 · Corporations becoming subject to tax -- Assessment under…
  28. 59-7-208 · Provisions followed for purposes of tax collected
  29. 59-7-302 · Definitions -- Determination of taxpayer status
  30. 59-7-303 · Apportionable income
  31. 59-7-305 · When taxable in another state
  32. 59-7-306 · Allocation of certain nonbusiness income
  33. 59-7-307 · Allocation of rents and royalties
  34. 59-7-308 · Allocation of capital gains and losses
  35. 59-7-309 · Allocation of interest and dividends
  36. 59-7-310 · Allocation of patent and copyright royalties
  37. 59-7-311 · Method of apportionment of business income
  38. 59-7-312 · Property factor for apportionment of business income --…
  39. 59-7-313 · Valuation of property for inclusion in property factor
  40. 59-7-314 · Averaging property values for inclusion in property factors
Full table of contents →