Section 59-10-1307 - Contributions for education(1) Except as provided in Section 59-10-1304, a resident or nonresident individual that files an individual income tax return under this chapter may designate on the resident or nonresident individual's individual income tax return a contribution as provided in this part to: (a) the foundation of any school district if that foundation is exempt from federal income taxation under Section 501(c)(3), Internal Revenue Code; or(b) a school district described in Title 53G, Chapter 3, School District Creation and Change, if the school district has not established a foundation.(2) If a resident or nonresident individual designates an amount as a contribution under: (a) Subsection (1)(a), but does not designate a particular school district foundation to receive the contribution, the contribution shall be made to the State Board of Education to be distributed to one or more associations of foundations: (i) if those foundations that are members of the association are established in accordance with Section 53E-3-403; and(ii) as determined by the State Board of Education; or(b) Subsection (1)(b), but does not designate a particular school district to receive the contribution, the contribution shall be made to the State Board of Education.(3) The commission shall: (a) determine annually the total amount of contributions designated to each entity described in Subsection (1) in accordance with this section; and(b) subject to Subsection (2), credit the amounts described in Subsection (1) to the entities.Amended by Chapter 415, 2018 General Session ,§ 75, eff. 3/22/2018.Amended by Chapter 144, 2016 General Session ,§ 45, eff. 5/10/2016.Amended by Chapter 17, 2009 General Session