Section 53B-8a-203 - Donations to the program(1)(a) A person may make a donation to the program by:(i) sending the donation to the plan; and(ii) including with the donation, direction that the donation benefit the program.(b) A person making a donation shall include the person's name and mailing address with the donation.(2)(a) The plan shall mail a receipt to the person that makes the donation.(b) The receipt described in Subsection (2)(a) shall state:(i) the name of the person that made the donation;(ii) the amount of the donation; and(iii) the date on which the person makes the donation.(c) The date on which the person makes a donation to the program is the date on which the plan receives the donation, unless the plan receives the donation on a Saturday, a Sunday, or a holiday, in which case the date on which the person makes the donation shall be the first business day after the day on which the plan receives the donation.Amended by Chapter 370, 2021 General Session ,§ 1, eff. 5/5/2021, retrospective operation for a taxable year beginning on or after January 1, 2021.Added by Chapter 389, 2017 General Session ,§ 5, eff. 3/25/2017.