§ 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 53A, Chapter 2, School Districts, 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 Utah State Office 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 53A-4-205; and

(ii) as determined by the Utah State Office 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 Utah State Office 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.

Amended by Chapter 17, 2009 General Session