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    <Timestamp>2011-09-15T09:26:39-06:00</Timestamp>
    <TaxPeriodEndDate>2011-04-30</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>B TAYLOR ASSOCIATES CPAS PC</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>2102 E 3300 S</AddressLine1>
        <City>SALT LAKE CITY</City>
        <State>UT</State>
        <ZIPCode>84109</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2010-05-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>870628481</EIN>
      <Name>
        <BusinessNameLine1>UTAH MOTORSPORTS FOUNDATION</BusinessNameLine1>
      </Name>
      <NameControl>UTAH</NameControl>
      <Phone>8013280629</Phone>
      <USAddress>
        <AddressLine1>764 WEST SOUTH TEMPLE</AddressLine1>
        <City>SALT LAKE CITY</City>
        <State>UT</State>
        <ZIPCode>84104</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>MIKE NISH</Name>
      <Title>TRUSTEE</Title>
      <Phone>8013280629</Phone>
      <DateSigned>2011-09-11</DateSigned>
      <AuthorizeThirdParty>false</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>BECKY B TAYLOR</Name>
      <Phone>8014864360</Phone>
      <DatePrepared>2011-09-15</DatePrepared>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
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      <NameOfPrincipalOfficerPerson>MIKE NISH</NameOfPrincipalOfficerPerson>
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        <City>Salt Lake City</City>
        <State>UT</State>
        <ZIPCode>84104</ZIPCode>
      </AddressPrincipalOfficerUS>
      <GrossReceipts>42999</GrossReceipts>
      <GroupReturnForAffiliates>false</GroupReturnForAffiliates>
      <AllAffiliatesIncluded>false</AllAffiliatesIncluded>
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      <WebSite>N/A</WebSite>
      <TypeOfOrganizationTrust>X</TypeOfOrganizationTrust>
      <YearFormation>2000</YearFormation>
      <StateLegalDomicile>UT</StateLegalDomicile>
      <ActivityOrMissionDescription>RAISING FUNDS TO ASSIST INDIVIDUALS IN NEED IN THE MOTORSPORTS INDUSTRY</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>4</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>4</NbrIndependentVotingMembers>
      <TotalNbrEmployees>0</TotalNbrEmployees>
      <TotalGrossUBI>417</TotalGrossUBI>
      <ContributionsGrantsPriorYear>52819</ContributionsGrantsPriorYear>
      <ContributionsGrantsCurrentYear>41023</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenueCY>0</ProgramServiceRevenueCY>
      <InvestmentIncomePriorYear>3592</InvestmentIncomePriorYear>
      <InvestmentIncomeCurrentYear>1559</InvestmentIncomeCurrentYear>
      <OtherRevenueCurrentYear>417</OtherRevenueCurrentYear>
      <TotalRevenuePriorYear>56411</TotalRevenuePriorYear>
      <TotalRevenueCurrentYear>42999</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsPriorYear>29977</GrantsAndSimilarAmntsPriorYear>
      <GrantsAndSimilarAmntsCY>10750</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersCY>0</BenefitsPaidToMembersCY>
      <SalariesEtcCurrentYear>0</SalariesEtcCurrentYear>
      <TotalProfFundrsngExpCY>0</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>0</TotalFundrsngExpCurrentYear>
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      <TotalExpensesPriorYear>32505</TotalExpensesPriorYear>
      <TotalExpensesCurrentYear>13831</TotalExpensesCurrentYear>
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      <RevenuesLessExpensesCY>29168</RevenuesLessExpensesCY>
      <TotalAssetsBOY>392280</TotalAssetsBOY>
      <TotalAssetsEOY>421448</TotalAssetsEOY>
      <TotalLiabilitiesEOY>0</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>392280</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>421448</NetAssetsOrFundBalancesEOY>
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      <SignificantChange>false</SignificantChange>
      <Expense>3500</Expense>
      <Description>GAVE ASSISTANCE TO 3 INDIVIDUALS TO ASSIST THEM WITH THEIR MEDICAL NEEDS</Description>
      <Activity2>
        <Expense>3000</Expense>
        <Description>GAVE ASSISTANCE TO 2 INDIVIDUALS TO ASSIST THEM WITH THEIR FINANCIAL NEEDS</Description>
      </Activity2>
      <Activity3>
        <Expense>4250</Expense>
        <Description>GAVE ASSISTANCE TO 3 INDIVIDUALS FAMILIES TO ASSIST THEM WITH THEIR FUNERAL EXPENSES</Description>
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      <DescribedIn501C3>true</DescribedIn501C3>
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      <PoliticalActivities>false</PoliticalActivities>
      <LobbyingActivities>false</LobbyingActivities>
      <SubjectToProxyTax>false</SubjectToProxyTax>
      <DonorAdvisedFunds>false</DonorAdvisedFunds>
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      <CollectionsOfArt>false</CollectionsOfArt>
      <CreditCounseling>false</CreditCounseling>
      <TermOrPermanentEndowments>false</TermOrPermanentEndowments>
      <ReportLandBldgEquip>false</ReportLandBldgEquip>
      <ReportInvestOthSecurities>false</ReportInvestOthSecurities>
      <ReportProgRelInvest>false</ReportProgRelInvest>
      <ReportOtherAssets>false</ReportOtherAssets>
      <ReportOtherLiabilities>false</ReportOtherLiabilities>
      <ReportFin48Footnote>false</ReportFin48Footnote>
      <IndependentAuditFinancialStmt>false</IndependentAuditFinancialStmt>
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      <School>false</School>
      <ForeignOffice>false</ForeignOffice>
      <ForeignActivities>false</ForeignActivities>
      <MoreThan5000KToOrganizations>false</MoreThan5000KToOrganizations>
      <MoreThan5000KToIndividuals>false</MoreThan5000KToIndividuals>
      <ProfessionalFundraising>false</ProfessionalFundraising>
      <FundraisingActivities>false</FundraisingActivities>
      <Gaming>false</Gaming>
      <Hospital>false</Hospital>
      <GrantsToOrganizations>false</GrantsToOrganizations>
      <GrantsToIndividuals>false</GrantsToIndividuals>
      <ScheduleJRequired>false</ScheduleJRequired>
      <TaxExemptBonds>false</TaxExemptBonds>
      <InvestTaxExemptBonds>false</InvestTaxExemptBonds>
      <EscrowAccount>false</EscrowAccount>
      <OnBehalfOfIssuer>false</OnBehalfOfIssuer>
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      <PriorExcessBenefitTransaction>false</PriorExcessBenefitTransaction>
      <LoanToOfficerOrDQP>false</LoanToOfficerOrDQP>
      <GrantToRelatedPerson>false</GrantToRelatedPerson>
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      <BsnssRltnshpThruFamilyMember>false</BsnssRltnshpThruFamilyMember>
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      <DeductibleNonCashContributions>false</DeductibleNonCashContributions>
      <DeductibleContributionsOfArt>false</DeductibleContributionsOfArt>
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      <PartialLiquidation>false</PartialLiquidation>
      <DisregardedEntity>false</DisregardedEntity>
      <RelatedEntity>false</RelatedEntity>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionRelatedEntity>false</TransactionRelatedEntity>
      <TransfersToExemptNonChrtblOrg>false</TransfersToExemptNonChrtblOrg>
      <ActivitiesConductedPartnership>false</ActivitiesConductedPartnership>
      <ScheduleORequired>false</ScheduleORequired>
      <NumberFormsTransmittedWith1096>0</NumberFormsTransmittedWith1096>
      <NumberW2GIncluded>0</NumberW2GIncluded>
      <ComplianceWithBackupWitholding>false</ComplianceWithBackupWitholding>
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      <EmploymentTaxReturnsFiled>false</EmploymentTaxReturnsFiled>
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      <Form990-TFiled>false</Form990-TFiled>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TaxablePartyNotification>false</TaxablePartyNotification>
      <Form8886TFiled>false</Form8886TFiled>
      <NonDeductibleContributions>false</NonDeductibleContributions>
      <NonDeductibleDisclosure>false</NonDeductibleDisclosure>
      <QuidProQuoContributions>false</QuidProQuoContributions>
      <QuidProQuoDisclosure>false</QuidProQuoDisclosure>
      <Form8282PropertyDisposedOf>false</Form8282PropertyDisposedOf>
      <FundsToPayPremiums>false</FundsToPayPremiums>
      <PremiumsPaid>false</PremiumsPaid>
      <Form8899Filed>false</Form8899Filed>
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      <DistributionToDonor>false</DistributionToDonor>
      <FiledLieu1041>false</FiledLieu1041>
      <LicensedMoreThanOneState>false</LicensedMoreThanOneState>
      <IndoorTanningServices>false</IndoorTanningServices>
      <Form720Filed>false</Form720Filed>
      <NbrVotingGoverningBodyMembers>4</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>4</NumberIndependentVotingMembers>
      <FamilyOrBusinessRelationship>true</FamilyOrBusinessRelationship>
      <DelegationOfManagementDuties>false</DelegationOfManagementDuties>
      <ChangesToOrganizingDocs>false</ChangesToOrganizingDocs>
      <MaterialDiversionOrMisuse>false</MaterialDiversionOrMisuse>
      <MembersOrStockholders>false</MembersOrStockholders>
      <ElectionOfBoardMembers>false</ElectionOfBoardMembers>
      <DecisionsSubjectToApproval>false</DecisionsSubjectToApproval>
      <MinutesOfGoverningBody>false</MinutesOfGoverningBody>
      <MinutesOfCommittees>false</MinutesOfCommittees>
      <OfficerMailingAddress>false</OfficerMailingAddress>
      <LocalChapters>false</LocalChapters>
      <PoliciesReferenceChapters>false</PoliciesReferenceChapters>
      <Form990ProvidedToGoverningBody>false</Form990ProvidedToGoverningBody>
      <ConflictOfInterestPolicy>false</ConflictOfInterestPolicy>
      <AnnualDisclosureCoveredPersons>false</AnnualDisclosureCoveredPersons>
      <RegularMonitoringEnforcement>false</RegularMonitoringEnforcement>
      <WhistleblowerPolicy>false</WhistleblowerPolicy>
      <DocumentRetentionPolicy>false</DocumentRetentionPolicy>
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      <CompensationProcessOther>false</CompensationProcessOther>
      <InvestmentInJointVenture>false</InvestmentInJointVenture>
      <WrittenPolicyOrProcedure>false</WrittenPolicyOrProcedure>
      <UponRequest>X</UponRequest>
      <TheBooksAreInCareOf>
        <NameBusiness>
          <BusinessNameLine1>THE FOUNDATION</BusinessNameLine1>
        </NameBusiness>
        <TelephoneNumber>8013280629</TelephoneNumber>
        <AddressUS>
          <AddressLine1>764 WEST SOUTH TEMPLE</AddressLine1>
          <City>SALT LAKE CITY</City>
          <State>UT</State>
          <ZIPCode>84104</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <NoListedPersonsCompensated>X</NoListedPersonsCompensated>
      <Form990PartVIISectionA>
        <NamePerson>TERRY NISH</NamePerson>
        <Title>TRUSTEE</Title>
        <AverageHoursPerWeek>5.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>KENT KNOWLEY</NamePerson>
        <Title>TRUSTEE</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>MIKE CHAPMAN</NamePerson>
        <Title>TRUSTEE</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>PAT SULLIVAN</NamePerson>
        <Title>TRUSTEE</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>FH PEASE JR</NamePerson>
        <Title>TRUSTEE</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>CECIL MCCRAY</NamePerson>
        <Title>TRUSTEE</Title>
        <AverageHoursPerWeek>5.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>MIKE NISH</NamePerson>
        <Title>TRUSTEE</Title>
        <AverageHoursPerWeek>5.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>SAM JAMES</NamePerson>
        <Title>TRUSTEE</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <FormersListed>false</FormersListed>
      <TotalCompGT150K>false</TotalCompGT150K>
      <CompensationFromOtherSources>false</CompensationFromOtherSources>
      <FundraisingEvents>41023</FundraisingEvents>
      <TotalContributions>41023</TotalContributions>
      <InvestmentIncome>
        <TotalRevenueColumn>1559</TotalRevenueColumn>
      </InvestmentIncome>
      <NetIncomeFromFundraisingEvents>
        <TotalRevenueColumn>0</TotalRevenueColumn>
      </NetIncomeFromFundraisingEvents>
      <OtherRevenueMisc>
        <Description>US TREASURY REFUND - STATUS CHANGE</Description>
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        <UnrelatedBusinessRevenue>417</UnrelatedBusinessRevenue>
      </OtherRevenueMisc>
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      <TotalRevenue>
        <TotalRevenueColumn>42999</TotalRevenueColumn>
        <UnrelatedBusinessRevenue>417</UnrelatedBusinessRevenue>
      </TotalRevenue>
      <GrantsToDomesticIndividuals>
        <Total>10750</Total>
        <ProgramServices>10750</ProgramServices>
      </GrantsToDomesticIndividuals>
      <FeesForServicesLegal>
        <Total>135</Total>
        <ManagementAndGeneral>135</ManagementAndGeneral>
      </FeesForServicesLegal>
      <FeesForServicesAccounting>
        <Total>845</Total>
        <ManagementAndGeneral>845</ManagementAndGeneral>
      </FeesForServicesAccounting>
      <Advertising>
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        <ManagementAndGeneral>559</ManagementAndGeneral>
      </Advertising>
      <Occupancy>
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        <ManagementAndGeneral>1200</ManagementAndGeneral>
      </Occupancy>
      <OtherExpenses>
        <Description>POSTAGE &amp; SHIPPING</Description>
        <Total>220</Total>
        <ManagementAndGeneral>220</ManagementAndGeneral>
      </OtherExpenses>
      <OtherExpenses>
        <Description>LICENSES</Description>
        <Total>122</Total>
        <ManagementAndGeneral>122</ManagementAndGeneral>
      </OtherExpenses>
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        <ManagementAndGeneral>3081</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
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        <EOY>55039</EOY>
      </CashNonInterestBearing>
      <SavingsAndTempCashInvestments>
        <BOY>339200</BOY>
        <EOY>366409</EOY>
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        <BOY>392280</BOY>
        <EOY>421448</EOY>
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      <TotalLiabilities>
        <BOY>0</BOY>
        <EOY>0</EOY>
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      <DoNotFollowSFAS117>X</DoNotFollowSFAS117>
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        <BOY>392280</BOY>
        <EOY>421448</EOY>
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        <EOY>421448</EOY>
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      <TotalLiabNetAssetsFundBalances>
        <BOY>392280</BOY>
        <EOY>421448</EOY>
      </TotalLiabNetAssetsFundBalances>
      <ReconcilationRevenueExpenses>29168</ReconcilationRevenueExpenses>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>false</FSAudited>
      <AuditCommittee>false</AuditCommittee>
      <FederalGrantAuditRequired>false</FederalGrantAuditRequired>
      <FederalGrantAuditPerformed>false</FederalGrantAuditPerformed>
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        <CurrentTaxYearMinus4Years>85578</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>69673</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>95566</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>52819</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>41023</CurrentTaxYear>
        <Total>344659</Total>
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        <CurrentTaxYearMinus3Years>69673</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>95566</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>52819</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>41023</CurrentTaxYear>
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        <CurrentTaxYearMinus3Years>6551</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>7389</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>3592</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>1559</CurrentTaxYear>
        <Total>23341</Total>
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        <CurrentTaxYearMinus3Years>6551</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>7389</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>3592</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>1559</CurrentTaxYear>
        <Total>23341</Total>
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        <Total>417</Total>
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        <CurrentTaxYearMinus3Years>76224</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>102955</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>56411</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>42999</CurrentTaxYear>
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      <ThirtyThreePercntTestsCY509>X</ThirtyThreePercntTestsCY509>
      <FactsAndCircumstancesTest>PART III SECTION B LINE 12 US TREASURY REFUND TAXES IN AMOUNT OF $417 DUE TO CHANGE IN STATUS FROM A 990 PF TO A 990. JUST FINISHED 60 MONTH TERMINATION</FactsAndCircumstancesTest>
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      <GeneralExplanation>
        <Explanation>PART VI SECTION A 2 TERRY NISH IS MIKE NISH'S FATHER PART VI SECTION B LINE 11A COPIES OF 990 ARE MADE AVAILABLE IN PDF FORMAT AND EMAILED PER REQUEST PART VI SECTION 3 LINE 19 COPIES OF ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST</Explanation>
      </GeneralExplanation>
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