Utah Code § 9-8-207

Donations -- Accounting
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(1) The society may:
(a) solicit memberships from persons interested in the work of the society and charge dues
for memberships commensurate with the advantages of membership and the needs of the
society; and
(b) receive gifts, donations, bequests, devises, and endowments of money or property, which
shall then become the property of the state of Utah.
(2)
(a) If the donor directs that money or property donated under Subsection (1)(b) be used in a
specified manner, then the society shall use the money or property in accordance with the
specified directions.
(b) Except as provided in Subsection (2)(a), all donated money and the proceeds from donated
property, together with the charges realized from society memberships, shall be deposited in
the General Fund as restricted revenue of the society.

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