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Frequently Asked Questions

CFEF is a 501(c)(3) nonprofit scholarship-granting organization that administers the Carson Smith Opportunity Scholarship (CSOS) program under contract with the State of Utah. Our mission is to expand school choice for students with disabilities.

The CSOS program awards scholarships to eligible students with disabilities for use in private schools, homeschool programs, or for approved therapies and educational services. Scholarships are awarded in three-year terms and may be renewed.

  • The Legacy Carson Smith program is overseen by the Utah State Board of Education (USBE). 
  • CSOS, administered by CFEF, uses income-based awards and is supported by private donations via the state tax credit program. 

You cannot receive both simultaneously.

Yes, but you may only accept one. Accepting UFA for a given academic year makes you ineligible for CSOS that same year.

  • CFEF is a verified 501(c)(3) nonprofit (Tax ID: 85-2428825). 
  • We are contracted with the State of Utah to administer CSOS according to Utah Code § 53-7-401.
  • We are listed on the Utah Tax Commission’s site as an approved scholarship-granting organization.

State law requires that 92% of all donations be awarded to scholarship recipients. The remaining 8% is used for administrative costs, marketing, and program outreach.

There is no cap on how much an individual or business can donate and still qualify for the credit. Donors may receive a credit for 100% of their donation. However, the total available tax credits are capped annually ($5.94 million in 2025) and issued on a first-come, first-served basis. The cap will increase in 2026.

  • Credit card, ACH, Stock Transfer, or check through the CFEF website
  • Direct ACH transfer 
  • Checks mailed to CFEF 

Processing fees are absorbed so the full amount qualifies for the credit. 

Donations of appreciated stock are also accepted. Contact Ronnie Daniel at ronnie@cfe-fund.org for help with stock transfers.

  • Take the credit in the donation year 
  • Carry excess credit back one year (via an amended return) 
  • Carry unused credit forward one year

 

You may not take both for the same donation. 

  • The state tax credit gives you a dollar-for-dollar reduction in Utah income taxes. 
  • A federal deduction may be limited by your income or other factors. 

Most donors find the state credit more beneficial, but check with your tax advisor.

To qualify, students must:

  • Reside in Utah with a custodial parent or guardian
  • Be in preschool through grade 12
  • Have a verified disability under IDEA (Determination of Eligibility document must be current as of July 1 of that program year)
  • Not be enrolled in a public or charter school at the time of the award
  • Not be receiving UFA or legacy Carson Smith at the same time 

Applications open in February at cfe-fund.org. All new, renewing, and transferring students must apply. 

Re-enrollment is completed through the “My Student” portal. Upload all required documents promptly.

  • Verification of disability (e.g., IEP, ATMR, or MDT) valid through at least July 1 
  • Most recent 1040 tax return or current W-2s/1099s from each head of household
  • Utah Proof of Residency verification 
  • Proof of Student Age verification
  • Application deadline: April 30 
  • Returning students are prioritized 
  • Final awards are issued by June 30 (often earlier). If additional funds are available after June 30, new awards will be made accordingly.

For the 2025–26 school year: 

  • Families below 185% of the federal poverty level receive $11,685 
  • All other qualifying students receive $9,348 
  • This amount is adjusted annually based on the Federal Poverty Level and Weighted Pupil Unit

Eligible costs include: 

  • Tuition and fees for approved private schools or homeschool programs
  • Instructional materials and supplies 
  • Educational therapies and treatments 
  • Educational field trips or experiences related to the curriculum

 

  • Non-educational items or services 
  • General-use consumables 
  • Purchases from non-approved vendors 
  • Expenses without required pre-approval

 

  • For private school students: CFEF pays the school directly via ACH 
  • For homeschool students: Parents may request reimbursement or submit pre-approval for purchases 

Pre-approval is required for some items and services.

If you submit a complete and accurate request by 10:00 PM on the last day of the month, reimbursement is processed on the 25th of the following month.

Check your parent portal under “Reimbursements” for the “Denied Reimbursement” section. Details are provided in the Family Notes.

Yes. Download and submit the Appeal Form available in the Parent Resource Center. Follow the listed Appeal Process.

For the 2025–26 school year, families may be reimbursed up to $750 for Lego products.

No. Awards are set annually and cannot be increased mid-year. You may submit new documentation during the next renewal cycle.

Please email info@cfe-fund.org with your intent to withdraw and complete the withdrawal form when prompted.

Email info@cfe-fund.org or call 801-406-9080 for assistance.

Returning students and those who apply by the March 10 priority deadline receive first consideration. Others are added to the waitlist in the order received until all available funds are awarded.

CFEF has secured $4 million in additional donations for 2025–26, allowing for approximately 360 to 370 new awards. However, demand may still exceed available funds. 

  • Mark on your application that you are a Legacy recipient 
  • CFEF will confirm eligibility with USBE 
  • You must formally withdraw from the Legacy program before CFEF can award funds
  • Quarter 1: August 15 
  • Quarter 2: October 15 
  • Quarter 3: January 15 
  • Quarter 4: No new transfers; only existing submissions will be processed

No. CSOS recipients cannot be enrolled in public or charter school, or participate in public or charter school dual enrollment programs that require registration.

Visit the “Vendor” page on cfe-fund.org and complete the brief online application.

  • Provide a business EIN (or SSN if no EIN) 
  • Submit business contact information and a list of services 
  • Background checks are required for in-person, online, or one-on-one tutoring and/or services 
  • Providers must not have any conflicts of interest. For example, a parent of a CFEF recipient may not seek reimbursement for services provided to their own child if they are also an approved vendor, or on the board of an approved vendor

 

No. Funds are disbursed on behalf of the parent, not as vendor income, so CFEF does not issue 1099s.

CFEF can follow up with large or licensed providers on your behalf if needed.

Yes. Amazon and Walmart are both approved vendors and do not require additional applications. Vendor applications are only required if there’s direct contact with the student

No. Purchases from Facebook Marketplace, KSL, garage sales, or other private transactions are not eligible for reimbursement. Purchases must be made through a bona fide entity; Ebay receipts that meet all requirements can be accepted.