Utah Code Title 26. Utah Health Code § 26-58-102. Children with Heart Disease 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 fund money.

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

(b) have programs that provide awareness, education, support services, and advocacy for and on behalf of children with heart disease.

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

(b) An organization that receives a distribution from the department in accordance with Subsection (5) shall expend the distribution only to provide awareness, education, support services, and advocacy for and on behalf of children with heart disease.

(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 (5).