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Why Give to Children First?
Children First Education Fund is the organization that administers the Utah Special Needs Scholarship Program. We are a 501(c)(3) organization that is authorized by the State of Utah to distribute tax credits under this program. We accept contributions year-round. Donations made to Children First Education Fund have some unique benefits to donors that other charitable organizations are not able to provide.
Utah Special Needs Opportunity Scholarship Program
In 2020, the Utah State Legislature created a new law called the Special Needs Opportunity Scholarship Program. The law provides options for educational choice options for students with disabilities, and also provides a great benefit to Utahns who donate to support this effort.
Donations to Children First Education Fund (as the administrator of the program) can receive a 100% credit for state income taxes. Click here to see the Utah Tax Code.
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.
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.
- 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.
- Donors may designate their donations to provide scholarships for students attending a qualifying school of choice.
- 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.
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 other Utahns in supporting educational choice across our state and receive a 100% state tax credit.
Watch the video to hear more from CFEF donors, students, parents, and staff.
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, House Majority Leader
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
