59-10-1307. Contributions for education.
(1) Except as provided in Section, 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: 59-10-1304 the foundation of any school district if that foundation is exempt from federal income taxation under Section 501(c)(3), Internal Revenue Code; or a school district described in, if the school district has not established a foundation. Title 53G, Chapter 3, School District Creation and Change
(2) If a resident or nonresident individual designates an amount as a contribution under: Subsection, 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: (1)(a) if those foundations that are members of the association are established in accordance with Section; and 53E-3-403 as determined by the State Board of Education; or Subsection, but does not designate a particular school district to receive the contribution, the contribution shall be made to the State Board of Education. (1)(b)
(3) The commission shall: determine annually the total amount of contributions designated to each entity described in Subsectionin accordance with this section; and (1) subject to Subsection, credit the amounts described in Subsectionto the entities. (2) (1)