History
The Utah state legislature passed original legislation in 2019 called the Special Needs Opportunity Scholarship program and updated this legislation in 2024 by merging the program with the legacy Carson Smith Scholarship program. The new program is called the Carson Smith Opportunity Scholarship (CSOS). The legislation requires that a private 501(c)(3) organization be selected to administer this program for the state. Children First Education Fund (CFEF) was selected to administer the program in 2020. Over 92,000 Utah special needs students are eligible to participate in the program. As with other education choice programs, tax credit scholarships benefit the regular public school education system through savings on public investment as much as 3 to 1.
Program specifics
The program allows for scholarships to be made available to children in preschool, kindergarten and grades 1-12. The scholarship funds may be used for private school tuition, books, supplies, and education related therapies or treatments. Homeschool students in kindergarten through grade 12 are also eligible for scholarships. Scholarships are awarded based solely on verification of special needs and as long as the student continues to demonstrate eligibility, they can continue to receive the scholarship each year until they graduate. Preschool students who are homeschooled are not eligible for a scholarship.
Scholarships are intended solely for the benefit of children with disabilities to help cover the cost of a qualified student’s educational expenses for private school or homeschool during a given school year.
Scholarships will be granted for the upcoming school year.
Legacy Carson Smith Program
Students who are enrolled in the legacy Carson Smith scholarship may remain in that program if they choose. All the terms and conditions of the program will remain the same, and the legacy program will continue to be administered by USBE. The legacy Carson Smith program cannot accept new students.
Legacy Carson Smith students may switch to the new Carson Smith Opportunity Scholarship (CSOS) program and will be automatically approved at the 2026-27 award amounts for the upcoming school year as long as eligibility criteria continue to be met, and they meet the application deadlines. Legacy Carson Smith students need to complete the CFEF application available on the CFEF website.
How are scholarships funded?
The 2024 legislation allows CFEF to receive funding from two different sources. CFEF will continue to receive funds from donations from individuals and businesses. All donations are eligible for a 100% Utah State income tax credit. Anyone who pays Utah state income taxes is able to donate and receive the tax credit. Please consider redirecting your state tax dollars to CFEF by visiting our website. Donations benefit the taxpayer by allowing them to direct their tax dollars to a great program. More donations allow CFEF to help more and more children. CFEF is required by law to award 92% of all funds received in scholarships.
CFEF also receives appropriation funds from the state of Utah. Funds not used by the Utah State Board of Education for the legacy Carson Smith program will be transferred to CFEF for the new Carson Smith Opportunity Scholarship program. All excess funding not allocated in the current year legacy program will be transferred to CFEF, and will be used to fund as many scholarships as possible. In the 2025 legislative session, additional funds were appropriated to the Carson Smith Opportunity Scholarship program to provide scholarships to even more eligible students.