"The Church of Jesus Christ of Latter-day Saints acknowledges the thoughtful efforts of many in state government to review Utah's tax structure. For the overall good of the citizenry, the state tax system should continue to provide tax deductions for charitable giving — including religious contributions. Charitable contributions help provide for society's poor and needy, education and the arts and other important social needs."

Jones found that among those he questioned who said they are active members of the LDS Church, 71 percent said they support a flat-rate income tax that includes the three main deductions — charities, home interest and children.

But those same active Mormons (77 percent) oppose a flat-rate tax that doesn't include those deductions, Jones found.

"There is no question there is a religious aspect" to the poll results, Jones said. "Look how the support and opposition changes among those who said they are active LDS.

The LDS Church is the dominant religion in Utah, and more than 80 percent of the current 104 legislators are LDS. So is Huntsman, whose grandfather, the late Elder David B. Haight, was a member of the church's Quorum of the Twelve before his death in 2004. Faithful members of the church pay 10 percent of their income in tithing.

In December, outgoing Gov. Olene Walker issued a lengthy tax reform proposal, which included a recommendation that Utah go to a flat-rate personal income tax. Walker's tax study group suggested two kinds of flat-rate tax, one that had no deductions, with a rate of 4 percent, and one keeping the main deductions on charitable giving, home interest and dependent children, with a 5 percent rate.

Under the Walker plan, the current top bracket of 7 percent would be lowered according to one of the lower rates, depending on which plan was chosen.

If the "pure" flat-rate tax (at 4 percent) was picked, the state's income tax system would become so simple a Utah citizen could file his taxes on a postcard-size return, state Tax Commission officials told the Tax Reform Task Force.

Catholics and Protestants also switch their support on the flat-rate questions, as do members of the LDS Church. But with those two religions, the support for the 5 percent flat-tax with deductions, and the opposition to the 4-percent flat tax without deductions is not as strong as with LDS Utahns, the poll shows.

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E-mail: bbjr@desnews.com