13-22-15. Financial reports required -- Rulemaking. (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). Repealed and Re-enacted by Chapter 102, 2024 General Session
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