In Utah, initiatives like the Children First Education Fund (CFEF) and the Carson Smith Opportunity Scholarship have been instrumental in supporting families who choose this path. These programs provide financial assistance and resources, ensuring that children with disabilities receive quality education in a setting that best suits them...

Access to quality education plays a crucial role in shaping every child’s future. For students with disabilities, having the right educational environment is even more important. It requires specialized support, flexible options, and the ability to choose schools or programs that meet their unique needs...

The 100% Utah state income tax credit stands out for its potential to drive substantial financial support to targeted programs without increasing the tax burden on contributors. This article explores the mechanics, benefits, and real-world applications of 100% state income tax credits, highlighting their transformative power in various sectors...

Utah’s state tax code includes a variety of provisions designed to incentivize charitable giving and support educational initiatives. Among these provisions is the ability for taxpayers to receive income tax credits for donations made to the Children First Education Fund , which administers the Carson Smith Opportunity...

Welcome back to another exciting year with Children First Education Fund! Whether you’re returning to the program or joining us for the first time, we’re grateful to have you as part of the CFEF community. A new scholarship year brings new opportunities for students to learn, grow, and thrive, and we’re excited to support your family...

As another school year comes to a close, we want to take a moment to recognize the hard work, growth, and accomplishments of our incredible students and families. May is always a busy and exciting time filled with final projects, graduations, celebrations, and preparations for summer. Whether your student is finishing...

Recent legislative updates affecting the Carson Smith Opportunity Scholarship represent a meaningful simplification for families, donors, and service providers alike. Taken together, these changes reduce administrative friction, clarify expectations, and help the Children First Education Fund (CFEF) focus more directly on serving Utah...

Not all giving is the same. Some contributions are routine, while others are thoughtful and transformative. The recent donation from Cache Valley Bank to the Carson Smith Opportunity Scholarship falls into the latter category. What makes this gift special is not just its size, but the intentional approach behind it. Cache Valley Bank...

Redirecting your Utah state income tax to support the Children First Education Fund (CFEF) offers a unique opportunity to directly impact the education of children with disabilities while receiving a 100% state income tax credit. This initiative not only empowers donors to choose how their tax dollars are utilized but also provides...

As a CFO, you’re charged with optimizing every dollar that flows through your organization. What if you could turn a portion of your Utah state income tax obligation into a powerful social investment—without increasing expenses? The Children First Education Fund (CFEF) offers a rare opportunity to do exactly that. CFEF is Utah’s designated...

As an accounting professional, you’re always looking for ways to deliver added value to your clients — and in Utah, one of the best-kept secrets in tax planning is the Children First Education Fund (CFEF). CFEF is a 501(c)(3) nonprofit and the sole designated scholarship granting organization (SGO) under Utah...

Warm Holiday Wishes from Children First Education Fund! As we approach the end of the year, we want to take a moment to send our warmest holiday wishes to you and your family. This season is often a time for reflection, rest, and togetherness, and we hope it brings moments of joy, peace, and connection to...