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...

In the realm of education, providing tailored learning environments for students with disabilities is paramount. In Utah, the Children First Education Fund (CFEF) has been instrumental in forging partnerships with private schools to offer such environments. This collaboration not only broadens educational choices for families but...

Mandated by Utah state law, CFEF allocates at least 92% of all donations directly to scholarships for these students, ensuring that the vast majority of contributions have a tangible impact on their educational journeys. This commitment not only underscores the organization’s dedication to its mission but also highlights...

Community investment means different things to different organizations. For Cache Valley Bank, it represents a deep commitment to making a real difference in the lives of Utah families. As a leader in the banking industry, Cache Valley Bank has chosen to support an important cause through a major contribution...

As a tax professional, your clients count on you to identify every opportunity to reduce liability, increase impact, and plan smarter. In Utah, one of the most powerful tools available — and still underutilized — is the Children First Education Fund (CFEF) tax credit donation. CFEF is a...

To help us process reimbursements quickly, please make sure all invoices/receipts for services clearly include: • Service date • Service received (a brief description of what was provided) • Payment date These three details must be itemized so we can verify eligibility and avoid delays. Full receipt and invoice requirements can be...

The Children First Education Fund (CFEF) is proud to recognize Cache Valley Bank for its outstanding support of the Carson Smith Opportunity Scholarship program. Their generous contribution will help hundreds of Utah students with disabilities access the schools and support systems that best meet their educational needs...

The Children First Education Fund (CFEF) is excited to share an important milestone: Utah has officially reached the 2025 cap for tax credits under the Carson Smith Opportunity Scholarship. This achievement reflects the strong commitment of Utah taxpayers to support students with disabilities and their access to high-quality...

As of October 1, 2025, the purchase request feature has been turned off. This option was originally added for flexibility when the program was small, but with over 1,400 students, it’s no longer sustainable. We’re working on a better, more efficient system and aim to launch it by January 2026...

The Carson Smith Opportunity Scholarship, administered by the Children First Education Fund (CFEF), offers financial assistance to Utah families seeking specialized educational environments for their children with disabilities. A critical component of the application process is verifying the child’s disability, primarily through documentation...