Youth Character Organization Account (code 14)

Utah Code §59-10-1317

Contributions are used to support a youth character organization council that is chartered by a youth character organization. The council must be exempt from federal income tax under IRC Section 501(c)(3) and cover a defined geographic area that includes a Utah geographic area.

A youth character organization must be chartered under 36 U.S.C. 80301.

The mission of both the youth character organization and the youth character organization council must be to build character, teach citizenship and develop personal fitness in order to prepare youth members to make ethical and moral choices over their lifetimes.

A youth member must be a person who has a valid membership in the youth character organization, is affiliated with a particular youth character organization council, and is 18 years of age or younger.

Currently, the only organization known to qualify to receive these contributions is the Girl Scouts of Utah.

Any contribution you make will add to the tax due on your return or reduce your refund. Once made, you cannot change the contribution on an amended return.

Write the code (14) and the amount of your contribution on your Utah TC-40, page 3, Part 4. Total all contributions on line 28.

For more information, contact:

Division of Housing and Community Development
Department of Workforce Services
1385 S State St
Salt Lake City, UT 84115
Telephone 801-468-0148