Utah / State / 2026 General Session

2026 Utah Laws ch 90 (S.B. 276) Extended charitable-entity benefits to tax exempt veteran organizations across twenty-one sections of the code

Catalog reconciledEnactedScope changed

Signed 2026-03-23 · Takes effect 2026-05-06

Amended Utah Code section 68-3-12.5, subsection 8 so that the terms "charitable", "nonprofit" and "not-for-profit", in relation to an entity, include an entity exempt from federal income taxation under section 501(c)(3) or (19) of the Internal Revenue Code. Section 501(c)(19) is the veterans organization exemption, so American Legion, Veterans of Foreign Wars, Disabled American Veterans and similar posts now fall inside every Utah provision that turns on those words unless a statute excludes them. The bill’s long title describes the consequences: eligibility to claim a sales and use tax exemption for sales derived from the organization’s charitable activities under section 59-12-104.1, to receive excess contributions from individuals and entities subject to campaign contribution limits, to obtain donations from state agencies and assist state agencies in administering relief programs, and to acquire conservation easements. Twenty-one sections were amended in all, including section 68-3-12.5 itself, sections 20A-11-201 through 20A-11-1301 on campaign finance, section 35A-3-312, section 57-18-3, section 59-12-104.1 and section 63A-2-404. Tracked because the amendment to section 68-3-12.5 also renumbered the definition of "veteran" from subsection 42 to subsection 43 without changing a word of it, so a comparison of code versions across the 2026 session shows the veteran definition as amended when only its number moved. Any citation to section 68-3-12.5(42) for the definition of veteran is now out of date.