Welcome to the Children First Education Fund Scholarship Fund Use Guide for the Carson Smith Opportunity Scholarship Program. This video provides a high-level overview of the guide to help you understand how to use your scholarship funds successfully. Throughout the video, we’ll reference page numbers so you can easily follow along in your copy of the guide. Let’s begin with pages 1 through 4, which introduce the purpose of the guide and explain how CFEF administers the scholarship program. When you accept a Carson Smith opportunity scholarship, you agree to use scholarship funds only for approved educational purposes, maintain proper documentation, follow program guidelines, and cooperate with any reviews or audits if needed. These policies are based on Utah law and are designed to ensure scholarship funds are used fairly, consistently, and for their intended educational purpose. CFEF reviews every funding request using the same objective standards to protect students, families, donors, and the long-term integrity of the program. On page two, you’ll learn the purpose of this guide, how scholarship funds may be used, and the safeguards CFEF has in place, including provider approval, documentation review, expense classification, and account monitoring. You’ll also see why homeschool families are encouraged to create an annual education plan before making purchases. Pages three and four explain the review process, what happens if additional information is needed, and the steps CFEF may take if scholarship funds are used outside program requirements. They also describe the appeals process if you disagree with a funding decision. These first four pages provide the foundation for the entire guide and explain the principles of fairness, accountability, transparency, and responsible stewardship that guide every scholarship decision.
Now, let’s move on to pages five and six, where we’ll explain how scholarship expenses are classified and the spending rules that apply to different types of educational purchases and services. State law authorizes CFEF to establish the administrative process for how scholarship funds are used to promote consistency, accountability, and compliance. CFEF classifies expenses into specific categories, each with its own administrative rules and spending requirements. One of the most important concepts to understand is that products, curriculum, services, and extracurricular activities are all administered differently. Parents should not assume that every educational expense follows the same rules. As part of a continued effort to simplify scholarship administration and improve consistency, all approved non-curriculum product purchases are being centralized exclusively through Amazon as a designated product provider. This centralized purchasing model helps improve expense classification, strengthen audit controls, create consistent purchasing standards, and support future enhancements to the scholarship program. Approved curriculum purchases are administered separately through approved curriculum providers and are not subject to the product spending limitation. You’ll also notice throughout this guide references to the 20% spending rule. This rule applies independently to two different expense classifications. Approved product purchases are subject to a cumulative expenditure limit of up to 20% of the students total scholarship award. Approved extracurricular activities are also subject to their own separate cumulative expenditure limit of up to 20% of the students total scholarship award. These are two separate administrative spending categories and are not combined into a single 20% limit. As you continue through this guide, you’ll find additional details describing these spending limits, including specific quantity restrictions, individual dollar limits, documentation requirements, and other administrative rules that may apply to particular purchases or activities. Throughout the remainder of the guide, each service provider type is assigned specific expense categories and administrative requirements. Using the correct expense category helps CFEF process funding requests accurately, maintain compliance, and administer scholarship funds consistently for every participating family.
Next, we’ll review the quick reference guide on pages 7 through 9, which explains each service provider type, its approved expense categories, and how to properly classify your scholarship expenses before submitting a funding request. This table is designed to help you quickly identify the correct service provider type, understand the spend rule policy that applies, and select the proper exclusive expense category when submitting a scholarship funding request. Each service provider type has its own administrative rules. For example, some providers have no spending cap while others are subject to the 20% product purchase or 20% extracurricular activity spending limits discussed earlier. The table also identifies the policy type associated with each provider such as therapy services, tutoring services, books and curriculum, subscription services, extracurricular activities, educational programs, transportation, trade schools, and private schools. Before submitting a funding request, use this quick reference guide to determine which service provider type your funding purchase falls under and then select the corresponding exclusive expense category. Using the correct expense category helps CFEF process your request more efficiently while maintaining accurate reporting and compliance with program requirements. Page 9 explains the requirements for becoming an approved service provider. Service providers must be registered and approved by CF before scholarship funds can be used for their services. Providers are required to have a valid federal employer identification number or EIN, complete the service provider application and when interacting directly with scholarship students, agree to child safety and program compliance attestations. CF is responsible for assigning each provider service provider type and subcategory type. These classifications are determined by CF and cannot be selected or changed by parents. Parents are responsible for choosing the correct exclusive expense category when submitting their funding request. These provider approval requirements help ensure scholarship funds are distributed only to qualified providers while maintaining consistent administrative controls, audit transparency, and compliance with the Carson Smith Opportunity Scholarship Program.
Next, we’ll begin reviewing each service provider type in detail, starting with special needs therapy services on pages 10 and 11. Pages 10 and 11 explain how CFEF administers special needs therapy services under the Carson Smith Opportunity Scholarship Program. Approved therapy services are not subject to administrative spending limits, allowing families to use scholarship funds for eligible therapies that support their students educational needs. These pages include a detailed list of eligible therapy services, ineligible therapy services, and additional medical and therapeutic expenses that are not eligible. Parents should carefully review these lists before submitting a funding request. CFEF may also request supporting documentation to verify that a therapy directly supports the students educational needs and that the provider meets all program requirements. Page 11 also explains an important distinction between therapy services and therapy related products. Items such as sensory equipment, weighted blankets, sensory swings, and similar products are considered product purchases, even if recommended by a therapist. These items are subject to the product purchase rules, including the applicable spending limits and purchasing requirements discussed later in this guide. When submitting a funding request for an approved therapy provider, parents should select the therapy services expense category.
Next, we’ll review pages 12 through 18, which explain the centralized Amazon purchasing process for non-curriculum product purchases and the administrative rules that apply to educational products. Pages 12 through 18 explain the centralized Amazon purchasing process for non-curriculum product purchases. To improve consistency, simplify scholarship administration, strengthen audit controls, and standardize expense classifications. CFEF has designated Amazon as the exclusive purchasing source for approved non-curriculum educational products. This includes items such as educational supplies, instructional materials, educational technology, equipment, sensory products, subscriptions classified as products, and other eligible non-curriculum educational purchases. These purchases are subject to the 20% product purchase spending rule discussed earlier in this guide. In addition, certain products may have their own quantity limits, individual dollar limits, or other administrative requirements. Be sure to review these pages carefully before making purchases. It’s also important to understand that curriculum products are administered differently. Curriculum purchases use a separate expense category, follow different administrative rules, and are discussed in greater detail on page 19. Parents should not combine curriculum products and non-curriculum products on the same Amazon order. Keeping these purchases on separate orders helps ensure they are classified correctly and processed without unnecessary delays. Pages 13 through 16 provide detailed examples of approved product categories, spending limitations, quantity restrictions, and products that are not eligible for scholarship funding. These pages should be reviewed carefully before purchasing educational products. Finally, pages 17 and 18 illustrate the correct way to submit an Amazon invoice when requesting scholarship funds. CFEF requires the Amazon order summary to be saved as a PDF that contains working hyperlinks to each purchased product. These hyperlinks allow CFEF to verify the associated Amazon standard identification numbers or ASIN’s, confirm product eligibility, and review the expense classification. PDF invoices that do not contain functional product hyperlinks may be rejected and require resubmission. Following these purchasing and documentation requirements help CF review requests more efficiently and ensure scholarship funds are administered consistently for every participating family.
Next, we’ll review pages 19 through 28, which explain each product provider subtype, service provider category, and the specific rules that apply to each expense classification. Page 19 explains that not all product purchases are administered the same way. CFEF has established several product provider subcategories, each with its own purpose, expense classification, and administrative rules. The first category is approved curriculum providers. Curriculum purchases are administered separately from other product purchases and are not subject to the 20% product purchase spending limit. These providers are approved specifically for curriculum and instructional materials. Products that are more appropriately classified as educational supplies, equipment, technology, or other non-curriculum items should instead be purchased through Amazon as the centralized purchasing source. Page 19 also explains the difference between subscription tangibles and subscription services. Subscription tangibles primarily provide access to educational products while subscription services provide ongoing educational services, expertise or support. Musical instrument rentals are also administered under the subscription services category. Both of these product classifications are subject to the 20% product purchase spending rule along with any additional dollar limits described in this guide. Selecting the correct product provider and associating the correct expense classification helps CFEF administer scholarship funds consistently maintain audit compliance and process funding requests more efficiently.
Next, we’ll review pages 20 through 21, which explain the two extracurricular service provider categories and the rules that apply to extracurricular activities. Pages 20 and 21 explain how CFEF administers extracurricular activities through two approved service provider types, public government programs and private recreational venues. The difference between these two categories is who is providing the activity, not necessarily the activity itself. Public government programs include organizations such as school districts, cities, counties, state agencies, recreation centers, and public universities. Private recreational venues include approved private organizations such as museums, aquariums, sports leagues, gyms, art centers, and other educational or recreational providers. Both provider types are classified as extracurricular activities and are administered under the same scholarship rules, including the separate 20% extracurricular activity spending limit discussed earlier in this guide. Before scholarship funds can be used, extracurricular providers must be approved by CFEF and have a valid federal employer identification number or EIN. Parents should also review the membership requirements described on page 20 since scholarship funds generally apply to individual student memberships or passes, while family or group memberships may require prior approval or may not be eligible. Page 21 continues by identifying examples of extracurricular expenses that are not eligible for scholarship funding, including certain recreational activities, entertainment expenses, family memberships, and agricultural or animal related purchases. Parents should carefully review these examples before making purchases or submitting a funding request. Following these guidelines helps ensure extracurricular expenses are classified correctly and processed efficiently.
Next, we’ll review pages 22 through 27 covering the remaining service provider categories, including subject matter tutors, private schools, educational instruction alternatives, transportation, and technical college programs. Pages 22 through 27 describe the remaining service provider types that may be approved for scholarship fund use and explain the requirements that apply to each category. On page 22, you’ll find subject matter tutors. Tutors provide different instruction in academic subjects such as reading, math, science, writing, and other educational areas. To participate in the scholarship program, tutors must be approved by CFEF, have a valid federal employer identification number or EIN, and meet all applicable provider requirements. Page 23 explains the requirements for private schools. Only schools approved by the Utah State Board of Education may participate as private schools in the Carson Smith Opportunity Scholarship Program. This page also outlines the attendance requirements used to determine whether a student qualifies as a private school student for scholarship purposes. On pages 24 and 25, you’ll learn about educational instruction alternatives, including homeschool co-ops, micro schools, structured online educational programs, trade or vocational instruction, test preparation courses, and other approved educational programs. Unlike product purchases and extracurricular activities, these educational programs are not subject to the 20% spending limits. These pages also explain the difference between an approved educational program and an educational subscription since different administrative rules apply. Page 26 covers transportation services which are limited to approved transportation providers and are subject to an annual spending limit. This page also explains how scholarship students may participate in certain public or charter school services provided they are not enrolled in a public or charter school and all program requirements are met. Finally, page 27 discusses technical college and trade programs, including eligible vocational and technical education expenses while also identifying examples of purchases and equipment that are not eligible for scholarship funding. Parents should review each of these sections carefully to understand the specific eligibility requirements, approved expense categories, documentation requirements, and any spending limitations that apply before submitting a funding request. Next, we’ll conclude with pages 28 through 30, which summarize general scholarship policies, funding request procedures, monthly submission timelines, and other important administrative information. Pages 28 through 30 conclude the scholarship fund use guide with additional administrative policies and important reminders for using your scholarship funds successfully. Page 28 summarizes general prohibited uses of scholarship funds and reinforces several important submission requirements. Parents should remember that each funding request must be supported by a single receipt for a single scholarship student. Personal purchases should never be combined with scholarship purchases and complete documentation must be submitted with every request. This page also reminds parents that while this guide replaces prior editions, CFEF may continue to apply consistent administrative procedures that are not specifically changed within this version of the guide.
Pages 29 and 30 provide additional operational information, including the monthly funding request schedule, reimbursement processing timelines, and quarterly scholarship funding schedule. These pages also explain how future direct payment features will follow the same review and approval process established by CFEF before scholarship funds are dispersed. Throughout this guide, you’ll notice one common theme. Consistent documentation, accurate expense classification, and using approved providers help ensure scholarship funds are processed efficiently while maintaining compliance with program requirements. We encourage every family to keep this guide as a reference throughout the school year and consult it before making purchases or submitting funding requests. If you’re ever unsure whether an expense is eligible, please contact CFEF before making the purchase. Our staff is here to help you maximize your scholarship while ensuring the program remains fair, accountable, and available for every participating family. Thank you for taking the time to review this guide, and thank you for participating in the Carson Smith Opportunity Scholarship Program. We look forward to partnering with you throughout the school year to help support your child’s educational success.
