Youth Development Organization Account (code 13)

Utah Code §59-10-1316

Contributions are used to support a youth development organization council that is chartered by a youth development organization. The council must be exempt from federal income tax under IRC Section 501(c)(3), have more than 35,000 youth members in Utah, and cover a defined geographic area within Utah.

A youth development organization must be exempt from federal income taxation under IRC Section 501(c)(3) and have more than 180,000 youth members within the state.

The mission of both the youth development organization and the youth development 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 development organization, is affiliated with a particular youth development organization council, and is 20 years of age or younger.

Currently, the only organizations known to qualify to receive these contributions are the Great Salt Lake Council of the Boy Scouts of America, the Trapper Trails Council of the Boy Scouts of America, and the Utah National Parks Council of the Boy Scouts of America.

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 (13) 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