Tap any paragraph to write a margin note. Your notes collect in the Desk below the text and file under cases with @. The side-by-side margin rail opens on a larger screen.

§
Marginalia
Code · Utah · Title 13 — Commerce and Trade · Chapter 22

13-22-110. Financial reports required -- Rulemaking.

330 words·~2 min read·/ut/title-13/chapter-22/13-22-110

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Effective 5/6/2026
13-22-110. Financial reports required -- Rulemaking.
(a)Subject to Subsection
(2), a charitable organization that is a nonprofit corporation, or that is a foreign nonprofit corporation, shall annually file with the Division of Corporations and Commercial Code an unredacted copy of the charitable organization's most recently filed 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.
(c)An IRS Form 990, 990-EZ, or 990-PF for a tax year from more than three years before the day on which the charitable organization makes the filing with the Division of Corporations and Commercial Code does not satisfy the requirement of Subsection (1)(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)A charitable organization that has not yet filed an IRS Form 990, 990-EZ, 990-N, or 990-PF may file a tax exempt determination letter that the charitable organization receives from the IRS if the tax exempt determination letter is dated no more than two years before the day on which the charitable organization files the tax exempt determination letter with the Division of Corporations and Commercial Code.
(c)If a charitable organization files a tax exempt determination letter in accordance with Subsection (2)(b) , that filing satisfies the filing requirement described in Subsection
(1).
(d)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 shall file the forms described in Subsection
(1); and
(ii)the process by which a charitable organization shall file the forms described in Subsection
(1).
Renumbered and Amended by Chapter 95 , 2026 General Session
★   the supreme law of the land   ★
Don't Tread on Me
E Pluribus Unum — out of many, one

"If you don't know your rights, you don't have any."

Marginalia · a citizen's law index
A research desk, not legal advice. Always read the cited source before relying on a summary.
Questions or an issue? support@self-law.org
disclaimerMarginalia is a research index, not a law firm. Nothing on this site is legal, tax, or financial advice and no attorney–client relationship is formed by using it. Statutes, regulations, and case law change; summaries, search results, AI output, and member posts may be incomplete, out of date, or wrong. Any interpretation drawn from material on this site should be validated by a licensed attorney in your jurisdiction before you act on it.