Utah’s program for providing financial assistance to students with disabilities

The Carson Smith Opportunity Scholarship (CSOS) is a pivotal program in Utah, designed to provide financial assistance to students with disabilities, enabling them to access private education or homeschooling tailored to their unique needs. Administered by The Children First Education Fund (CFEF), the CSOS program…
New Legislative Updates Make Scholarship Giving Simpler, Stronger, and More Effective in Utah

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…
Behind the Scenes: How Cache Valley Bank Made an Impact with Purpose

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…
Redirect Your Utah State Income Tax to Support Special Education

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…
How Does One Qualify for a CFEF Scholarship?

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…
Smart Giving with Zero Net Cost: Why Utah CFOs Should Pay Attention to CFEF

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…
A Win-Win for Your Clients and Your Accounting Firm

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…
CFEF Partners with Private Schools to Provide Powerful Resources to Children with Special Needs

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…
CFEF Awards 92% of All Funds Raised to Scholarships for Children with Disabilities

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…