UT SB0276

Tax exempt veteran organizations under IRC Section 501(c)(19) gain eligibility for benefits previously available only to 501(c)(3) charitable organizations, including sales and use tax exemptions for charitable activities and the ability to receive excess campaign contributions from donors subject to contribution limits

State agencies may now obtain donations from and partner with veteran organizations to administer relief programs, and veteran organizations become eligible to acquire conservation easements alongside governmental entities and 501(c)(3) charities

The bill adds a statutory construction rule clarifying that terms "charitable," "nonprofit," and "not-for-profit" include both 501(c)(3) and 501(c)(19) tax exempt organizations unless a statute specifically excludes one

Amends 22 sections of Utah Code across multiple titles including elections, taxation, housing, education, and state administration to add references to Section 501(c)(19) alongside existing 501(c)(3) references

Effective date: May 6, 2026