Utah Code § 20A-11-1705
§ 20A-11-1705. Detailed records.
A person who files an independent expenditure report shall keep records of all independent expenditures made by the person, including receipts, and all donations described in Subsection 20A-11-1704(3)(c)(vi), for at least two years after the day on which the independent expenditure report to which the records relate is filed.