Scholarship funds are awarded to eligible students by CFEF for the purpose of paying for qualified educational expenses. A qualified scholarship expenses means an expense that a parent or eligible student incurs in the education of the eligible student for goods or services that a qualifying private school or homeschool provides or facilitates.
The Utah state law governing the CSOS program specifies the categories of expenses that are allowed. Under the Utah state law, CFEF is required to establish reasonable guidelines for how scholarship funds may be used within each category. The categories of expenses and related guidelines are defined below.
General Guidelines
- Educational items or materials, educational experiences, or education-related therapies purchased with scholarship funds should be for the primary purpose and education of the scholarship recipient only and for the primary education location of the student (i.e. home). Car and travel accessories will not be approved
- Any misuse, misrepresentation or fraud involving scholarship funds will result in immediate forfeiture of the scholarship and parents will be liable for repayment of the scholarship funds expended
- Parents must purchase only quantities that can be used by the scholarship student in the current school year, stockpiling is not allowed, and excessive quantities will not be approved
- Educational purchases should be based upon the appropriate age and grade level of the scholarship student and their ability level
- Any single purchase over $1,000 is required to have a pre-approval by CFEF prior to purchase with a detailed explanation of the educational purpose. A purchase made without prior pre-approval is not guaranteed reimbursement
- Scholarship recipient’s parents can request a pre-approval for expenses not specifically outlined in this document. A purchase made without pre-approval is not guaranteed reimbursement. Non-education related expenses will not be approved
- If a scholarship recipient transfers from one qualifying school to another qualifying school during the school year, or decides to be homeschooled, CFEF may pro-rate scholarship money between the qualifying schools according to the time the scholarship recipient spends at each school
- Subscription purchases can be reimbursed for only a one-year term
- Refunds for products or services originally reimbursed or directly paid with scholarship funds must be returned directly to CFEF by check as soon as possible, and will be credited to the scholarship student’s account. Include the scholarship student’s name and a brief reason for the return and refund. The mailing address for CFEF is 5414 W. Daybreak Pkwy, C-4 PMB #433, South Jordan, UT, 84009
PRIVATE SCHOOL STUDENTS
Tuition for a qualifying school
- Tuition for a qualifying school must be published at the beginning of the school year, and may not be adjusted for scholarship students
- Tuition is paid directly to the qualifying school on behalf of the scholarship student by CFEF up to the amount of the scholarship on a quarterly basis in September, November, February, and April
- If tuition is more than the scholarship amount, the parent or guardian is responsible for payment of any additional tuition to the school
- If a student’s scholarship amount exceeds the amount of tuition and fees charged by the qualifying school, the scholarship student may use the excess funds for other eligible educational expenses described in the homeschool section below
Fees for a qualifying school
- Fees for a qualifying school must be published at the beginning of the school year. These fees may include items such as school uniforms, lab fees, books, extracurricular activities, etc.
- Additional fees required for special needs education may be assessed, as long as they are clearly defined and a written disclosure is provided to the parents of each prospective scholarship student before the student is enrolled at the beginning of the school year
HOMESCHOOL STUDENTS
ANNUAL EDUCATION PLAN
It is highly recommended that parents of homeschooled scholarship students prepare an annual education plan for their children and project the cost of the plan to ensure a well-rounded utilization of scholarship funds throughout the school year. Using apps like ChatGPT, parents can upload this document, and easily create a sound education plan for their student by identifying their age, grade, specific disability, and special interests.
Core Curriculum Activities and Programs
Approved core curriculum activities and programs are educational services, instructional materials, or structured learning experiences that directly support a student’s mastery of required academic subjects as aligned with state or nationally recognized educational standards. These may take place in a private school, homeschool, in-home instructional setting, or provided by an approved vendor facility or venue.
- Activities and programs need to be education-related and should fall within the core knowledge domains including science, mathematics, language arts, government, history, health, reading, writing, spelling, Utah history, life skills, and exposure to and appreciation of art and music
- Activities and programs may be delivered through an approved vendor provider, parent-directed homeschool curriculum, or purchased program
- Homeschool core curriculum must be intentional and regular (not passive or occasional), tied to a curriculum plan, and documented for educational progress or IEP goal alignment
Instructional materials
The content or information conveyed within a prescribed educational course. Examples include lectures, readings, related books, multimedia components or other resources prescribed by the course.
Tutoring services
- Tutor’s services provided by an individual or tutoring facility for private academic support delivered by a proven expert with a deep knowledge or defined expertise in a particular subject or set of subjects.
- Tutors must be approved by CFEF prior to providing tutoring services in order for scholarship funds to be used to cover tutoring costs. Tutor credentials, experience, and expertise will be evaluated as part of the approval process.
- A personal aid is not allowed
Textbooks, curricula, or other instructional materials
- Curriculum is defined as the lessons and academic content taught in a specific course, program, or grade level
- Curriculum materials should fall within the core knowledge domains including science, mathematics, language arts, government, history, health, reading, writing, spelling, Utah history, and exposure to and appreciation of art and music
- Associated online instruction that a curriculum or a qualifying school or provider recommends or requires
- Any additional supplemental educational materials not specifically required by curriculum, must receive CFEF approval prior to purchase
- Books and teaching or instructional materials intended for the parent are not eligible, unless specific to the student’s qualifying special needs.
Educational software and applications
- The scholarship student must be the primary user of educational software, programs, and applications. When applicable, purchases should include a student specific account or license rather than a general, family or parent-use version
- Educational software, programs, and applications must fall within the core knowledge domains including science, mathematics, language arts, government, history, health, reading, writing, spelling, Utah history, life skills, and exposure to and appreciation of art and music
- Subscription accounts like Audible or Spotify may be reimbursed under the following conditions:
- The subscription is used solely for the benefit of the scholarship student
- The content accessed directly supports to student’s educational needs as documented in their IEP, or other special education plan
- The subscription is pre-approved using the CFEF Pre-Approval form
- For Audible, titles should include audiobooks related to school curriculum, reading comprehension, or developmental needs (e.g., language acquisition or focus support), or education related podcasts
- For Spotify, reimbursement is only allowed when the subscription includes documented educational content, such as language learning playlists, auditory therapy tracks, or tools supporting speech/language development, or education-related podcasts
- Documentation required for subscription account approval include
- Proof of subscription (invoice or receipt with service dates) in the name of the student
- Brief written explanation of educational benefit and linkage to specific student education needs
- Screenshot or summary of specific playlists, audiobooks, or features used ○ Ineligible use examples include
- General entertainment not tied to educational goals
- Family plans or shared subscriptions
- Subscriptions used by individuals other than the scholarship recipient
Education-related office supplies or equipment
- All items should be education related and appropriate for the scholarship student’s age, grade, and ability level
- Only enough supplies for the school year for the scholarship student should be purchased. Stockpiling supplies, or using scholarship funds to purchase supplies for other family members is not allowed.
- Writing supplies: pencils, pens, markers, erasers, correction fluid or tape, etc.
- Classroom storage: boxes, crates, buckets, baskets, binders, envelopes, folders, desk organizers, etc. that are reasonable and appropriate for storing the scholarship student’s supplies. Storage containers larger than 35 quarts are not allowed
- Other education related office items: staplers, calculators, compasses, protractors, globes, maps, etc.
- Classroom equipment (limited to $500 per item and once every three years): desks, bookshelves, chairs, microscopes, etc. Small modular couches like a “Nugget” fall within this category
- Warranties are encouraged for larger purchases of equipment. If an item with a 3-year purchase limit breaks, it will not be replaced until it is eligible for replacement. Warranties can be purchased for up to 3 years.
Computer hardware or other technological devices
- Hardware and devices must be for an eligible student’s educational needs solely
- A computer device such as a laptop, MacBook, iPad, or desktop computer
- Pre-approval is required prior to purchase of computer devices. Approved specifications include:
- SSD storage: 1TB or less
- RAM: 16GB or less
- Processor: Intel i7 or equivalent, or lower
- “Pro” versions or gaming versions will not be approved
- Computer devices are limited to $1,500
- Only one laptop or desktop computer may be purchased once every 3 years
- An iPad or tablet may be purchased once every 3 years ○ Warranties for up to 3 years for computer devices are encouraged and allowed expenses
- Pre-approval is required prior to purchase of computer devices. Approved specifications include:
- Computer periphery such as external hard drives, online storage, printer, mouse, webcam, keyboards, cases, microphones, computer speakers, 3D printers, digital cameras, air pods, headphones, etc.
- Limited to $750 per year for all peripherals
- “Pro” versions of peripheral equipment are not allowed
- Warranties for peripheral devices are allowed expenses
- Internet or other technological services
- General household internet access is not allowed
- Cell phones and cell phone plans are not allowed
Fees for examinations
- The following examinations and preparation courses for these examinations are approved:
- A national norm-referenced or standardized assessment
- An advanced placement or similar assessment examination
- A state-recognized industry certification examination
- An examination related to college or university admission
Educational services for students with disabilities
- Must be provided from a CFEF approved licensed or accredited practitioner or provider Therapies and services with specific educational intent are allowed (i.e. occupational, behavioral, physical, audio-logical, or speech-language therapies)
- Medical or injury recovery therapies are not allowed
- Other education related therapies may be allowed depending on the individual educational circumstances of the scholarship student, but must be approved in advance by CFEF. Some examples may include equine therapy, social skills training, vision therapy, assistive technology services, recreational therapy, developmental therapy, mental health, brain integration, etc.
- Generally sensory items are not allowed unless they are specifically indicated to support learning, skill building, or cognitive development
- Items like fidget toys, weighted blankets or noise-cancelling headphones are allowed
- Items intended for relaxation, sleep or entertainment are not allowed
- Individual items over $500 will be considered only with a licensed therapist’s note indicating the educational intent.
- There is a $1,000 annual maximum for sensory items
Public and charter schools offered courses or classes
- Contracted services approved by CFEF provided by a public or charter school, including individual in-person or online classes, after-school tutoring services, transportation, or fees or costs associated with participation in extracurricular activities are allowed as long as the student is not required to be enrolled in public school to receive services
- A scholarship student who is enrolled in a qualified private high school, or who is a high school equivalent homeschool student, and is concurrently enrolled in an institution of higher learning, may be reimbursed for college level courses. Verification of concurrent enrollment is required
Transportation
- Ride fees or fares for a fee-for-service transportation provider to transport the eligible student to and from a qualifying school or qualifying provider, not to exceed $750 in a given year
- To be eligible for reimbursement under this policy:
- The transportation must be provided by a fee-for-service transportation provider (e.g. a private transportation company, rideshare, or shuttle service)
- Each fare receipt must clearly show the date of service, the beginning and ending location of the ride, and the total cost of the fare
- CFEF reserves the right to request additional documentation or clarification before processing reimbursements. Claims submitted without the required details will be denied
- The transportation must be for the purpose of traveling to or from a qualifying school or a qualifying provider
- The following are not eligible for reimbursement:
- UTA monthly passes
- Reloadable transit cards or tokens
- Flat-rate or general-use transportation passes that do not show individual ride details
Science, Technology, Engineering, and Math (STEM) programs
- Online or in-person instruction or experiences related to STEM programs
- STEM related educational activities ● STEM education related kits or supplies
Music programs
- Students may participate in organized choirs or orchestras, including those offered through public schools as long as the student is not required to be enrolled in public school to participate
- Private music lessons
- Musical instruments up to $500 per year
- Rental of musical instruments for up to $500 per year (rent-to-own options are not allowed)
- Musical scores or other music related documents
Drama or other cultural activities
- Students may participate in community-based drama or cultural activities, including those offered by public schools as long as the student is not required to be enrolled in public school to participate
- Costume related clothing or footwear are not allowable expenses
Arts and crafts activities
- Arts and crafts related supplies and materials
- Community-based art instruction including those offered through public schools as long as the student is not required to be enrolled in public school to participate
Life skills learning and activities
- Life skills instruction includes the interdisciplinary study and practical application of skills and knowledge that support the well-being of individuals, families, and communities.
- Approved life skills learning and activities must be appropriate for the age, grade level, and skill level of the scholarship student, and may include areas such as nutrition, personal culinary skills, personal finance, child development, family relationships, consumer education, interior design, sewing and sustainability
Vocational/technical programs
- Vocational arts and technical programs refer to educational programs or courses that provide instruction and firsthand training in skills related to specific trades, occupations, or career paths
- These programs are designed to equip students with practical abilities and knowledge needed for employment, independent living, or further specialized education, particularly those aligned with a student’s IEP or documented special education needs
- To qualify as an eligible scholarship expense under the Carson Smith Opportunity Scholarship, vocational/technical education programs must meet the following criteria:
- Be academic or skill-building in nature, not purely recreational
- Be delivered by a qualified provider (i.e. a CFEF-approved vendor)
- Support the student’s educational progress or post-secondary readiness, especially in areas affected by their disability
- Examples of eligible vocational/technical programs may include but are not limited to:
- Culinary arts
- Graphic design
- Woodworking
- Automotive repair
- Coding and IT fundamentals
- Cosmetology
- Agriculture/horticulture
- Media production
- Electrical or plumbing
- Approved expenses may include
- Tuition for vocational/technical courses
- Fees and instructional materials for specific enrolled vocational/technical training programs
- Some required tools with pre-approval prior to purchase. Small project/hand tools (i.e. drills, hand saws, sanders) are allowed for defined educational purposes
- Instructional services
- Vo/Tech expenses that are not approved
- Licensing fees (i.e. pilot, cosmetology, etc.)
- Large industrial sized tools. No professional grade tools are allowed
- Large power tools
- Farm and shop equipment including farm tools (gas or electric)
- Car/truck supplies including batteries
- Gardening equipment and supplies and green houses, including large/family sized hydroponic units, plants, potting soil, plant food, sand, etc.
- The purchase of, or care for, including maintenance and equipment, of live animals
- General animal care products including chicken coops, animal bedding, animal processing equipment
- Forges and related tools
- Welding machines or other heavy equipment or machinery
Physical education
- Core curricular physical education consists of planned activities designed to develop motor skills, knowledge, and behaviors for physical activity and physical fitness that are required as part of a school class
- Fees and expenses for organized sports teams fall within the extracurricular category and are subject to the 20% of scholarship fund limit (see extracurricular section below)
- Activities should focus on fitness and health, and may be graded and part of a curriculum
- Physical education activities should be appropriate to the scholarship student’s age, grade, and skill level, and designed to give students experiences to strengthen their abilities and confidence and be physically active for a lifetime
- Physical education can include non-traditional activities, but scholarship funds may not be used to purchase large recreational items
- Purchase of physical education equipment is limited to $500 per item and once every three years, and may include items such as: sports equipment (basketball standard, soccer nets, bicycle, etc.)
- Gym equipment must be appropriate to the scholarship student’s age, grade, and skill level. No large gym equipment is allowed (i.e. rowing machines, elliptical machines, or weight machines). Equipment must be easy to move and store by the scholarship student
- Day rental of personal watercraft equipment such as a kayak or paddleboard is approved for educational purposes and for the scholarship student only. Larger watercraft rentals (i.e. canoes or small sailboats) may be approved in advance by CFEF staff depending on individual student circumstances
- Purchase of watercraft and related equipment is not allowed
After-school, summer, and extracurricular activities guidelines
No more than 20% of scholarship funds may be used for activities, materials or supplies in these categories
Extracurricular activities
Extracurricular educational activities or experiences are structured learning opportunities that take place outside of core academic instruction and are designed to enhance a student’s educational, social, or developmental growth – particularly in ways that support the unique needs of students with disabilities.
- To be eligible, extracurricular activities must:
- Directly benefit the student’s educational progress, communication skills, independence, or therapeutic development
- Be led by CFEF approved qualified instructors or educational organizations
- Be tied to the scholarship student’s documented disability-related goals or IEP themes such as social skills, executive functioning, or physical coordination
- These activities may be focused on hobbies and individual scholarship student interests
- These are typically not graded and done outside of school hours. Activities in this category may include, but are not limited to the following:
- Education-related camps and activities ○ Field trips to education related venues (scholarship student only) ○ Educational supplemental programs or clubs (i.e. STEM clubs, robotics clubs, mathletes or math competitions, debate or speech club, foreign language clubs, reading or book clubs, academic decathlon, etc.)
- Only the cost of the scholarship student is allowed. The cost of an annual individual memberships for the scholarship student will be reimbursed for approved venues
- Education Experiences While on Vacation
- Parents should always verify with CFEF staff prior to the trip
- When a family is traveling on vacation, certain venues of educational value (i.e. museums or aquariums) may be approved
- Only the cost of the admission for the scholarship student is an allowable expense, and receipts need to show only the scholarship student’s admission fee
- Ineligible expenses include:
- Normal daycare, before-school care, and after-school care
- Purely recreational programs with no educational content (i.e. amusement parks)
- Family memberships to museums, aquariums, or other educational venues
- Associated travel, mileage, airfare, meals, lodging
Education Camps and Camping
Education Camps refer to structured, supervised experiences that take place in a natural or residential setting and are designed to support the academic, social, emotional, or developmental needs of a student with disabilities. Family camping activities may be allowed if pre-approved prior to the trip and specific educational objectives are outlined.
- CFEF must pre-approve educational camps prior to registration. Only program related fees may be covered by scholarship funds. Lodging, food, and transportation are not eligible expenses
- Examples of eligible educational camps include:
- Special needs summer camps with social skills training
- STEM or science exploration camps
- Math related camps
- Arts related camps
- Sports camps
- Camps focused on executive functioning or emotional regulation
- Outdoor leadership camps with structured learning modules
- Personal camping equipment is limited to $500 per year, and may only be purchased only for the scholarship student, and only once every 3 years
- Personal camping equipment is limited to the following items: student sleeping bag, hammock, 2-person tent, 8’ X 10’ tarp, camp chair, personal basic first aid kit, personal backpacking pack, portable 1 burner stove, fishing pole and tackle, and headlamp or flashlight, hiking poles.
- Ineligible expenses include:
- Religious camps or treks
- Transportation, food, and associated housing costs
- Vacations, unstructured family trips, or unsupervised recreational camping
- Campsite fees
Organized Sports Programs
Organized sports programs can play a key role in the development and well-being of scholarship recipients. As such, the following types of activities are approved:
- City or county run sports program fees
- Organized sports league fees
- Public school-based sports program fees are acceptable as long as the student is not required to be enrolled in public school to participate
- Equipment required for these organized sports programs is allowed, but limited to $250 per item in support of the enrolled activity
- Sports footwear may be considered an appropriate scholarship expense only when the footwear cannot be used as regular street footwear, and is a mandatory requirement for enrollment and participation in an organized sports program, and no alternative equipment is permissible
- Footwear should be reasonably priced and is subject to the $250 per item limit. Examples of qualifying footwear include, but are not limited to:
- Ice skates required for participation in hockey or ice skating
- Cleats required for participation in football or soccer
- Specialized shoes required for participation in sports such as wrestling, track, baseball/softball, ballet, or other organized dance programs
- Required team uniforms for approved sports programs are acceptable
- Ineligible expenses include:
- General exercise clothing or footwear
- Travel related costs for organized sports program
