Utah Code § 13-22-116
§ 13-22-116. Fundraising campaign recordkeeping requirements.
(1) As used in this section, "fundraising campaign" means a charitable solicitation activity that a professional fundraiser engages in on behalf of a charitable organization where the professional fundraiser receives a portion of the funds raised or other compensation in exchange for services. (2) A professional fundraiser shall keep records of the following information: (a) actual expenses and revenue for the fundraising campaign; (b) bank account information for the bank account where the professional fundraiser holds contributions collected in connection with the fundraising campaign; (c) the charitable solicitation scripts that will be used for the fundraising campaign; (d) an affirmation from the professional fundraiser that the charity approves the charitable solicitation materials to be used in the fund raising campaign; (e) the name and contact information for each individual overseeing the fund raising campaign; (f) contributions the professional fundraiser collects during the fundraising campaign; (g) contributions paid to the charitable organization as a result of the fundraising campaign; and (h) expenses the charitable organization pays to the professional fundraiser for the fundraising campaign. (3) A professional fundraiser shall keep the records described in Subsection (2) for five years after the day on which the fundraising campaign ends.