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Why Give to Children First?
Children First Education Fund (CFEF) is the organization that administers the Carson Smith Opportunity Scholarship program. We are a 501(c)(3) organization that is authorized by the Utah Tax Commission to distribute Utah State income tax credits equal to the amount of donations under this program. We accept contributions year-round. CFEF is the only nonprofit organization in Utah allowed to offer state income tax credits for donations.
Carson Smith Opportunity Scholarship Program
In 2020, the Utah State Legislature passed legislation providing scholarships for students with disabilities to have school choice options. The law was updated in 2024 and the program was renamed the Carson Smith Opportunity Scholarship program, in honor of a Carson Smith who was a child with disabilities who inspired the original special needs school choice legislation back in 2004.
This unique law provides options for educational choice options for students with disabilities, and also provides a great benefit to Utah taxpayers who donate to support this effort. The law requires that a third party nonprofit organization be selected to administer the program, and Children First Education Fund is proud to have been selected.
Donations made to Children First Education Fund receive a 100% state income tax credit. Click here to see the Utah Tax Code for this incredible tax credit!
Donations Make a Difference
- Donations provide scholarships for special needs children allowing them to better meet their educational needs through attending private school or homeschool.
- Individual and business donors are able to redirect their entire state tax liability to support children with disabilities. See below for examples of how to claim individual and corporate tax credits.
- The state law governing the Carson Smith Opportunity Scholarship program mandates that CFEF distribute 92% of all funds raised for scholarships for special needs children. The remaining 8% is used to administer the program and raise awareness for parents and donors.
Donations Make a Difference
- Donors are able to redirect all of their state tax liability to support children with disabilities, allowing them to better meet their educational needs through attending private school or being homeschooled, rather than leaving it up to the state to spend their tax dollars.
- The state law governing the Special Needs Opportunity Scholarship program mandates that Children First Education Fund distribute 92% of all funds raised to scholarships for special needs children. The remaining 8% is used to administer the program and raise awareness to parents and donors.
- Utah income tax credit is much more beneficial than a regular charitable deduction on federal taxes. The tax credit allows for 100% of the donation to be deducted from state tax liability, while the federal deduction only allows for a small portion of the donation to reduce tax liability. Donors may not take both the state tax credit and a federal tax deduction.
- Donors may designate their donations to provide scholarships for students attending a qualifying school of choice.
- Tax credits can be applied first to the current year tax liability, then once satisfied, donors may apply tax credits to the previous tax year state income tax, or they may carry forward unused credits for up to three years.
- There are no limits on donation amounts for individual or corporate donors. The State Legislature has capped the amount of tax credits that Children First can issue (currently $5.94 million), and credits are given to donors on a first come, first served basis, until the maximum allowable credit limit is reached.
- Utah income tax credit is much more beneficial than a federal charitable tax deduction. The credit allows for 100% of the donation to be credited to state tax liability. A federal charitable tax deduction allows for only a small portion of the donation to reduce federal tax liability. Donors may not take both the state tax credit and a federal tax deduction.
- The CSOS tax credit can be applied to the current tax year liability or carried back to the previous year (an amended return must be filed), or carried forward up to three years.
- Donors may designate their donations to provide scholarships for students attending one of our 75 + qualified private schools.
- There are no limits on donation amounts for individuals or corporate donors. The state law has capped the amount of tax credits that CFEF can issue in a given year (currently $5.94 million). Tax credits are issued to donors on a first come, first served basis until the maximum allowable credit limit is reached.
- Donations can be made on the CFEF website by contributing via check, ACH transfer or credit card. Any associated fees with ACH or credit card are included in both the donation and the tax credit.
Individual State Income Tax Credits
Individual donors can take advantage of the powerful Tax Credit benefit and receive a 100%, dollar for dollar tax credit on their Utah State income tax form. Click here for an example of filing for an individual tax credit.
W-2 employees may want to consider adjusting their payroll deductions when making a tax credit donation to limit the amount of tax withdrawn each pay period. Discuss this strategy with your tax professional.
Corporate State Income Tax Credits
Corporate and business donors can take advantage of the powerful Tax Credit benefit and receive a 100%, dollar for dollar tax credit on their Utah State income tax form. Click here for an example of filing for a corporate tax credit.
Make a Donation
Ready to make a donation? Join hundreds of other Utahns in supporting educational choice across our state and receive a 100% state income tax credit.
Utah Legislators Endorse Children First
The Children First Education Fund makes a huge difference in the lives of Utah’s most vulnerable kids and families. Donating to the fund gives you a 100% tax credit and provides options and opportunities for the students that need it most.
Representative Mike Schultz, Utah Speaker of the House
The Children First Education Fund supports special needs children and gives them school choice options to better meet their education needs. Donors to this program receive a great tax credit benefit for helping to make a difference to kids and families.
Senator Lincoln Fillmore
