(1) There is created in the General Fund a restricted account known as the "National Professional Men's Soccer Team Support of Building Communities Restricted Account."

(2) The account shall be funded by: (a) contributions deposited into the account in accordance with Section 41-1a-422; (b) private contributions; and (c) donations or grants from public or private entities.

(a) contributions deposited into the account in accordance with Section 41-1a-422;

(b) private contributions; and

(c) donations or grants from public or private entities.

(3) Upon appropriation by the Legislature, the department shall distribute funds in the account to one or more charitable organizations that: (a) qualify as being tax exempt under Section 501(c)(3) of the Internal Revenue Code; (b) have a board that is appointed by the owners that, either on an individual or joint basis, own a controlling interest in a legal entity that is a franchised member of the internationally recognized national governing body for professional men's soccer in the United States; (c) are headquartered within the state; (d) create or support programs that focus on: (i) strengthening communities through youth soccer by: (A) using soccer to teach life skills; (B) combating gang activity through youth involvement; and (C) providing youth in underserved areas with opportunities to play soccer and become certified referees; (ii) building communities through professional player initiatives, tournaments, and community gathering areas; and (iii) promoting environmental sustainability; and (e) have a board of directors that disperses all funds of the organization.

(a) qualify as being tax exempt under Section 501(c)(3) of the Internal Revenue Code;

(b) have a board that is appointed by the owners that, either on an individual or joint basis, own a controlling interest in a legal entity that is a franchised member of the internationally recognized national governing body for professional men's soccer in the United States;

(c) are headquartered within the state;

(d) create or support programs that focus on: (i) strengthening communities through youth soccer by: (A) using soccer to teach life skills; (B) combating gang activity through youth involvement; and (C) providing youth in underserved areas with opportunities to play soccer and become certified referees; (ii) building communities through professional player initiatives, tournaments, and community gathering areas; and (iii) promoting environmental sustainability; and

(i) strengthening communities through youth soccer by: (A) using soccer to teach life skills; (B) combating gang activity through youth involvement; and (C) providing youth in underserved areas with opportunities to play soccer and become certified referees;

(A) using soccer to teach life skills;

(B) combating gang activity through youth involvement; and

(C) providing youth in underserved areas with opportunities to play soccer and become certified referees;

(ii) building communities through professional player initiatives, tournaments, and community gathering areas; and

(iii) promoting environmental sustainability; and

(e) have a board of directors that disperses all funds of the organization.

(4) (a) An organization described in Subsection (3) may apply to the department to receive a distribution in accordance with Subsection (3). (b) An organization that receives a distribution from the department in accordance with Subsection (3) shall expend the distribution only to: (i) create or support programs that focus on issues described in Subsection (3); (ii) create or sponsor programs that will benefit residents within the state; and (iii) pay the costs of issuing or reordering National Professional Men's Soccer Team Support of Building Communities support special group license plate decals. (c) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the department may make rules providing procedures for an organization to apply to the department to receive a distribution under this Subsection (4).

(a) An organization described in Subsection (3) may apply to the department to receive a distribution in accordance with Subsection (3).

(b) An organization that receives a distribution from the department in accordance with Subsection (3) shall expend the distribution only to: (i) create or support programs that focus on issues described in Subsection (3); (ii) create or sponsor programs that will benefit residents within the state; and (iii) pay the costs of issuing or reordering National Professional Men's Soccer Team Support of Building Communities support special group license plate decals.

(i) create or support programs that focus on issues described in Subsection (3);

(ii) create or sponsor programs that will benefit residents within the state; and

(iii) pay the costs of issuing or reordering National Professional Men's Soccer Team Support of Building Communities support special group license plate decals.

(c) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the department may make rules providing procedures for an organization to apply to the department to receive a distribution under this Subsection (4).

(5) In accordance with Section 63J-1-602.1, appropriations from the account are nonlapsing.