Charitable contributions to the Special Needs Opportunity Scholarship Program.

  1. Law
  2. Utah Code
  3. Revenue and Taxation
  4. Corporate Franchise and Income Taxes
  5. Corporate Tax Generally
  6. Charitable contributions to the Special Needs Opportunity Scholarship Program.

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  • (1) Notwithstanding anything to the contrary in Section 59-7-109, a taxpayer may not subtract a charitable contribution that meets the requirements of Section 59-7-109 to the extent that the taxpayer claims a tax credit under Section 59-7-625 for the same charitable contribution.
  • (2) This section supersedes any conflicting provisions of Utah law.




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