Utah Code Title 59. Revenue and Taxation § 59-10-1321. Contribution to the Nonprofit Capacity Fund

(1)(a) There is created an expendable special revenue fund known as the “Nonprofit Capacity Fund.”

(b) The fund shall consist of all amounts deposited into the fund in accordance with Subsection (2).

(a) deposited into the Nonprofit Capacity Fund; and

(b) expended as provided in Subsection (3).

(3)(a) Each year, the commission shall disburse from the Nonprofit Capacity Fund all money deposited into the fund since the last disbursement.

(b) The commission shall disburse money under Subsection (3)(a) to the Department of Cultural and Community Engagement for the purpose of providing money for grants to nonprofit organizations in the state.