(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.

(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.

(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. (d) A person that receives a receipt described in Subsection (2)(a) shall retain the receipt for the same time period a person is required to keep books and records under Section 59-1-1406.

(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.

(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.

(d) A person that receives a receipt described in Subsection (2)(a) shall retain the receipt for the same time period a person is required to keep books and records under Section 59-1-1406.