Double the Benefit of Charitable Gifts
Donating appreciated stock to charitable organizations is a strategic way to support meaningful causes while maximizing tax benefits. For Utah residents, contributing such assets to the Children First Education Fund (CFEF) not only aids children with disabilities…
The Best-Kept Tax Secret
Listen, I’m going to let you in on something that most Utah business owners don’t know about. It’s one of those rare opportunities that lets you do something great for your community while also making an undeniably smart business move. If you’re like me, you work hard for every dollar…
The Best Thing to Happen to Taxes in Utah
How Utah Businesses Can Take Control and Make an Impact As an Utah business owner, you already contribute a substantial portion of your revenue to taxes. But what if you could decide exactly how some of those tax dollars are spent? What if you could direct them to a cause…
Empowering Every Child
Empowering Every Child How Utah Businesses Can Transform Education for Students with Disabilities In today’s rapidly evolving educational landscape, the importance of providing tailored learning environments for children with disabilities cannot be overstated. These students often require specialized…
Businesses Are Changing Lives in Utah
See why so many businesses are accessing this amazing tax-free opportunity. In today’s world, where access to quality education remains a challenge for many children, the Children First Education Fund (CFEF) stands as a beacon of hope. CFEF is committed to providing educational…
How the CFEF Tax Credit Works
And why Utah Residents take it very seriously. When you contribute to CFEF, you receive a tax credit equal to your donation amount, effectively lowering your state tax bill. Utah’s tax rate for both individuals and businesses is 4.65% of your adjusted gross income. Individuals and companies are able to…
How CCBank is Forging New Pathways for Special Education in Utah
And how your business can similarly give back In a significant move to support educational opportunities for students with special needs, CCBank and its subsidiary, Security Home Mortgage, have jointly contributed $2.25 million to Utah’s Children First Education Fund (CFEF). This substantial…
The Power of a 100% State Income Tax Credit
Why the state supports this idea. The 100% 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…
Become a Champion of School Choice
Why supporting Children First Education Fund is a Powerful Proposition In today’s rapidly evolving educational landscape, the importance of supporting organizations that champion school choice and cater to the unique needs of students cannot be overstated. The Children First Education Fund (CFEF) stands out as a beacon of hope…
Empowering Utah’s Students with Disabilities
The Carson Smith Opportunity Scholarship In Utah, the pursuit of equitable education for students with disabilities has been significantly advanced through the Carson Smith Opportunity Scholarship (CSOS). This program offers financial assistance to eligible families, enabling them to select educational…
Tax Incentives and Marketing Benefits
The Dual Advantage of Corporate Donations to the Children First Education Fund In today’s dynamic business environment, corporations are increasingly recognizing the value of strategic philanthropy. Beyond fulfilling corporate social responsibility, such initiatives can yield significant financial and marketing returns. A prime example is the opportunity presented by the Children First Education Fund (CFEF) in […]
The Power of One
The Impact of Individual Donors on Children First Education Fund Education is the cornerstone of societal growth and personal development. For many children worldwide, access to quality education remains an elusive dream due to financial constraints and systemic barriers. The Children First Education Fund (CFEF) is one of the many initiatives that aim to bridge […]
Providing Education Choice Options For Students With Disabilities In Utah
The Mission of Children First Education Fund The Children First Education Fund (CFEF) is a 501(c)(3) nonprofit organization dedicated to providing school choice options for students with disabilities in Utah. Established by founders Jordan Clements, Kim Coleman, and Doug Holmes, CFEF’s mission is to ensure that children with special needs have access to educational environments […]
How Homeschooling Transforms Learning for Children with Disabilities
Homeschooling has emerged as a compelling educational alternative for children with disabilities, offering a tailored learning environment that addresses their unique needs. 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, […]
Education, Equity, and Excellence
Cache Valley Bank’s Lasting Contribution 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 Carson Smith Opportunity Scholarship […]
The Power of a 100% Utah State Income Tax Credit
Why the state supports this idea. 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. […]
How Does One Qualify for a CFEF Scholarship?
Navigating Disability Verification for the Carson Smith Opportunity 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 such as an […]
Utah’s Tax Credit System Provides Valuable Incentives for Donors to the Children First Education Fund
Introduction 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 Scholarship. This tax incentive encourages individuals and […]
Welcome to the 2026-2027 Scholarship Year!
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 […]
Utah’s program for providing financial assistance to students with disabilities
A Complete Guide to the Carson Smith Opportunity Scholarship 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 aims […]
Celebrating the End of the School Year Together May 2026!
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 elementary school, moving on […]
New Legislative Updates Make Scholarship Giving Simpler, Stronger, and More Effective in Utah
“CFEF is the Gold Standard of Support for Utah’s Special Needs Community.” 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 took the […]
Redirect Your Utah State Income Tax to Support Special Education
The Significant Impact of Scholarships for Children with Disabilities in Utah 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 […]
How Does One Qualify for a CFEF Scholarship?
Navigating Disability Verification for the Carson Smith Opportunity 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 such as an […]
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 Scholarship Granting […]
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 Code §53E-7-4. It empowers children […]
Happy Holidays December 2025!
Happy Holidays! 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, […]
CFEF Partners with Private Schools to Provide Powerful Resources to Children with Special Needs
Broadening educational choices for families and ensuring students with special needs receive the support they require 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 […]
CFEF Awards 92% of All Funds Raised to Scholarships for Children with Disabilities
The Children First Education Fund(CFEF) stands out as a beacon of hope and opportunity in Utah. 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 […]
How Cache Valley Bank Is Redefining Corporate Citizenship in Utah
A Deep Commitment To Making A Real Difference 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 […]
A Strategic Advantage for Tax Professionals
Help Your Clients Give Smart and Save Big with CFEF 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. […]
Service Provider Requests November 2025
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 found in the […]
Cache Valley Bank Leads the Way in Supporting Utah Students with Disabilities
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. Through this donation, Cache Valley Bank is investing […]
Utah Hits 2025 Cap for Special Needs Education Tax Credits: What Donors Need to Know
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, personalized education through private schools or homeschooling. […]
Micro/Hybrid Schools October 2025
To align with Utah State Board of Education (USBE) rules, CFEF microschool/hybrid school vendors must know the difference: Part-Time (No USBE approval needed): • Families choose individual classes (e.g., “Math – $250/ semester”) • Enrichment, tutoring, electives, or extracurriculars • Limited hours; not a full curriculum • Examples: Art, music, therapy, tutoring, homeschool co-op Full-Time […]
How Does One Qualify for a CFEF Scholarship?
Navigating Disability Verification for the Carson Smith Opportunity 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 such as an […]
Utah Banks: Support Students with Disabilities and Maximize State Tax Benefits
Utah’s financial institutions have a unique opportunity to create meaningful impact while receiving a dollar-for-dollar state tax benefit through the Carson Smith Opportunity Scholarship, administered by the Children First Education Fund (CFEF). Authorized under Utah Code 53E-7-Part 4, this program allows individuals and businesses, including banks, to direct a portion of their state tax liability […]
Supporting Educational Opportunities In Utah
How to Easily Donate to the Children First Education Fund The Children First Education Fund (CFEF) is a 501(c)(3) non-profit organization dedicated to providing scholarships for children with disabilities, enabling them to attend private schools or pursue homeschooling that best suits their educational needs. By donating to CFEF, you not only contribute to a child’s […]
Utah’s program for providing financial assistance to students with disabilities
A Complete Guide to the Carson Smith Opportunity Scholarship 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 aims […]
Purchase Requests September 2025
As requests increase, submitting them accurately helps us process everything on time. Below are the key guidelines to keep in mind: One Vendor = One Request • Combine all items from the same vendor. • Use Shareable Wishlists • No screenshots or PDFs. Google Docs with links are fine. Amazon = Wishlist Only • Not […]
The Dedicated Leaders Behind the Children First Education Fund
The Children First Education Fund stands as a beacon of hope and opportunity for students with disabilities in Utah. Established with the mission to provide education choice for these students, Children First Education Fund (CFEF) administers the Utah Special Needs Opportunity Scholarship program, enabling children to have their education in a private school or homeschool […]
Changes to Our Website August 2025
Changes to Our Website We’ve made some exciting changes to our Website to improve your experience! While the site is still under construction, please note that the vendor list may not be fully up to date. If you have any questions about approved vendors or need assistance, don’t hesitate to reach out. We’re happy to […]
Empowering Special Needs Education in Utah
How Private Schools and CFEF are Changing Lives In Utah, the educational landscape for children with special needs has been significantly enhanced through the collaborative efforts of private schools and the Children First Education Fund (CFEF). This partnership has been instrumental in providing tailored educational opportunities that cater to the unique requirements of these students, […]
Providing Education Choice Options For Students With Disabilities In Utah
The Mission of Children First Education Fund The Children First Education Fund (CFEF) is a 501(c)(3) nonprofit organization dedicated to providing education choice options for students with disabilities in Utah. Established by founders Jordan Clements, Kim Coleman, and Doug Holmes, CFEF’s mission is to ensure that children with special needs have access to educational environments […]
Utah’s Tax Credit System Provides Valuable Incentives for Donors to the Children First Education Fund
Introduction 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 (CFEF) which administers the Carson Smith Opportunity Scholarship. This tax incentive encourages individuals and […]
How Homeschooling Transforms Learning for Children with Disabilities
Homeschooling has emerged as a compelling educational alternative for children with disabilities, offering a tailored learning environment that addresses their unique needs. 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, […]
Changes to Our Website July 2025
Changes to Our Website We’d like to extend a warm welcome to all of our families— both new and returning! We’re honored to have you as part of our program and truly value your participation and partnership. To support you throughout the year, we encourage you to explore the “Parent” tabs on cfe-fund.org, where you’ll […]
Empowering Education Through Limitless Giving
The Children First Education Fund as a beacon of opportunity and generosity In the realm of educational philanthropy, the Children First Education Fund (CFEF) stands out as a beacon of opportunity and generosity. Established to support students with disabilities in Utah, CFEF offers a unique avenue for donors to make a significant impact while reaping […]
CFEF Partners with Private Schools to Provide Powerful Resources to Children with Special Needs
Broadening educational choices for families and ensuring students with special needs receive the support they require 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 […]
Empowering Education Through Limitless Giving
The Children First Education Fund as a beacon of opportunity and generosity In the realm of educational philanthropy, the Children First Education Fund (CFEF) stands out as a beacon of opportunity and generosity. Established to support students with disabilities in Utah, CFEF offers a unique avenue for donors to make a significant impact while reaping […]
Redirect Your Utah State Income Tax to Support Special Education
The Significant Impact of Scholarships for Disabled Children in Utah 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 […]
A Tax Credit Donation to CFEF Provides Donors With Flexibility
Taxpayers who support educational initiatives receive a 100% state income tax credit for their donations. In Utah, the Children First Education Fund (CFEF) offers a unique opportunity for taxpayers to support educational initiatives while receiving a 100% state income tax credit for their donations. This program not only allows donors to reduce their tax liability […]
Meet & Greet Event June 2025
Meet & Greet Event To all the wonderful families who joined us- Thank You! It was such a pleasure to connect with you in person and celebrate the incredible journey your students are on. Your presence truly brought so much joy to the day, and we’re incredibly grateful for the trust you’ve placed in us […]
CFEF Awards 92% of All Funds Raised to Scholarships for Disabled Children
The Children First Education Fund (CFEF) stands out as a beacon of hope and opportunity in Utah. 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. On average, reputable charities […]
Thank You for Your Partnership May 2025
Thank You for Your Partnership As we close the 2024-2025 program year, we want to extend a heartfelt thank you for being such an important part of our community. Your involvement, feedback, and ongoing support have helped shape and strengthen our program in so many meaningful ways. We are so grateful for your partnership and […]
REMAINING FUNDS FOR 24/25 April 2025
REMAINING FUNDS FOR 24/25 Please remember that funds do not rollover and our program year runs from July 1, 2024 – June 30, 2025. All activities, purchases, and services must be within this time frame. • Final reimbursement requests for the 2024/2025 year are due by 10 pm on May 5, 2025. • Final purchase […]
School District Determination of Eligibility March 2025
SCHOOL DISTRICT DETERMINATION OF ELIGIBILITY Please note that if your IEP is still current as of 7/1/2025 – it is still valid. Please upload that document to your application. How to check if it’s current? We are looking for the three-year redetermination date, not an annual evaluation date. Your IEP may include language such as […]
Reminder: Final Submissions February 2025
REMINDER: FINAL SUBMISSIONS Final Reimbursement requests are due May 5, 2025 Final purchase requests are due May 15, 2025 Any activities that happen July 1, 2025 or later will be submitted for the 25/26 program year with the 25/26 program year funds. If you have an activity that requires registration prior to July 1, 2025, […]
Happy New Year January 2025!
Happy New Year From Children First Education Fund AT A GLANCE Happy New Years! Reimbursement Receipts & Examples Combining Multiple PDFs for Upload Venmo Payments The Importance of Context in Requests Reimbursement Receipts Receipts must include the date, the name of the business or service provider, the product or service provided, an itemized breakdown of […]