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Utah Code Title 13. Commerce and Trade § 13-22-15. Financial reports required--Rulemaking

Current as of January 01, 2025 | Updated by Findlaw Staff

(1)(a) Beginning January 1, 2025, and subject to Subsection (2), a charitable organization that is a nonprofit corporation, or that is a foreign nonprofit corporation, shall file an unredacted copy of the charitable organization's most recent IRS Form 990, 990-EZ, 990-N, or 990-PF.

(b) Subsection (1)(a) does not apply to a nonprofit corporation or a foreign nonprofit corporation that is not required to file a Form 990, 990-EZ, 990-N, or 990-PF with the IRS.

(2)(a)(i) The division may not require a charitable organization to file Schedule B of a form described in Subsection (1).

(ii) An IRS Form 990-T is not required to be filed under this section.

(b) The division shall make rules, in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, to establish:

(i) the manner in which a charitable organization is required to file the forms described in Subsection (1); and

(ii) the process by which a charitable organization is required to file the forms described in Subsection (1).

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Cite this article: FindLaw.com - Utah Code Title 13. Commerce and Trade § 13-22-15. Financial reports required--Rulemaking - last updated January 01, 2025 | https://codes.findlaw.com/ut/title-13-commerce-and-trade/ut-code-sect-13-22-15/

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