Utah Code Title 26. Utah Health Code § 26-21a-304. Children with Cancer Support Restricted Account

(a) contributions deposited into the account in accordance with Section 41-1a-422;

(b) private contributions;

(c) donations or grants from public or private entities;  and

(d) interest and earnings on account money.

(a) qualify as tax exempt under Section 501(c)(3), Internal Revenue Code;

(b) are hospitals for children's tertiary care with board certified pediatric hematologist oncologists treating children, both on an inpatient and outpatient basis, with blood disorders and cancers from throughout the state;

(c) are members of a national organization devoted exclusively to childhood and adolescent cancer research;

(d) have pediatric nurses trained in hematology oncology;

(e) participate in one or more pediatric cancer clinical trials;  and

(f) have programs that provide assistance to children with cancer.

(5)(a) An organization described in Subsection (4) may apply to the department to receive a distribution in accordance with Subsection (4).

(b) An organization that receives a distribution from the department in accordance with Subsection (4) may expend the distribution only to create or support programs that provide assistance to children with cancer.

(c) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the department may make rules providing procedures for an organization to apply to the department to receive a distribution under Subsection (4).