Utah
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Overall Free to Give Index 6.36/10
Rank 13th
Category Score (0–10) Rank (50 states)
Overall Free to Give Index 6.36 13th
Broad Policy Environment 5.00 17th
Nonprofit Freedom 6.60 21st
Donor Confidence 7.50 5th

Highlights

  • Strong donor confidence: Utah ranks 5th in this category, supported by donor privacy protections, a general sales tax exemption, a DAF-friendly environment, and a predictable rulemaking process.
  • Moderate nonprofit freedom: Utah ranks 21st in Nonprofit Freedom, with zero-dollar fees and relatively light reporting and operational requirements. It also has no audit requirements. It does have moderately high paid solicitor registration fees.
  • Absence of donor standing: Utah does not grant donors to charitable endowment legal standing in court proceedings.
  • No charitable deduction: The state offers no state-level charitable income tax deduction, reducing tax-based incentives for charitable giving.
  • High labor market hurdles: Utah has relatively high occupational licensing barriers, which can directly and indirectly make it harder for the nonprofit sector to operate efficiently.

Detailed Scorecard

1. Broad Policy Environment

1A. Occupational Freedom (rescaled 0 to 10) 3.17
1B. Tax Competitiveness (rescaled 0 to 10) 4.49
1C. EFNA (0 to 10) 7.32

2. Nonprofit Freedom

2A. Charitable Startup Regulations

Requires charitable registration? Yes
Top Registration Fee $0.00
Minimum Registration Fee $0.00
Top Incorporation Fee $30.00
Minimum Incorporation Fee $30.00

2B. Charitable Reporting Regulations

Requires Annual Report? Yes
Top Annual Fee $100.00
Minimum Annual Fee $0.00
Requires Additional Corporate Filings Yes
Other Fees $18.00
Tiered Fee Structure Yes
Overlapping Regulators No

2C. Paid Solicitor Requirements

Commercial Fundraisers Must Register with the State Yes
Paid Solicitor Registration Fee $500.00
Paid Solicitor Renewal Fee $500.00
Surety Bond for Professional Fundraisers $0.00
Are Paid Solicitors Required to Report to the State in Order to Start Fundraising? Yes
Fundraising Consultant Registration Required Yes
Annual Financial Reporting by Commercial Fundraisers Required Yes
Must File Contracts Between Charities and Commercial Fundraisers Yes
Individual Solicitors Employed by Professional Fundraisers Must Register Separately? No

2D. General Audit threshold (revenue)

General Audit threshold (revenue) N/A

3. Donor Confidence

3A. State has Never Introduced Disclosure Yes
3B. State has Privacy Law Yes
3C. State gives Donors Standing No
3D. State has UPMIFA Protections Yes
3E. Donations are Generally Deductible No
3F. General Sales Tax Exemption Yes
3G. State has Never Proposed DAF Restrictions Yes
3H. New Regulations Require Legislative Approval Yes