Carson Smith Opportunity Scholarship (CSOS)

Carson Smith Opportunity Scholarship (CSOS)

Organization: Children First Education Fund (CFEF), a 501(c)(3) nonprofit scholarship-granting organization

Mission: Provide school choice options for students with disabilities in Utah

Program Overview

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 in 3-year increments.

Geographic Scope

Utah only - Students must reside in Utah with a custodial parent or guardian

Eligibility Requirements

To qualify for CSOS, 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 the program year)
• Not be enrolled in a public or charter school at the time of the award
• Not be receiving UFA (Utah Fits All) or Legacy Carson Smith simultaneously
• Over 86,000 Utah special needs students are eligible to participate

Award Amounts

For 2025-26 school year:
• Families below 185% of the federal poverty level: $11,685
• All other qualifying students: $9,348
• Preschool students: $4,494
• Siblings of approved scholarship students attending the same private school: $2,247 (pending availability of funds after all special needs students are served)

Amounts are adjusted annually based on Federal Poverty Level and Weighted Pupil Unit

Eligible Uses

• 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-Eligible Uses

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

Program Details

• Statutory Authority: Utah Code §53E-7-4, originally passed in 2019 and updated in 2024
• Administration: CFEF administers CSOS under contract with the State of Utah
• Funding Sources: Private donations (eligible for 100% Utah state tax credit) and state appropriation
• Related Program: Legacy Carson Smith program (overseen by Utah State Board of Education - USBE) - cannot receive both simultaneously

Fund Distribution Requirements

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.

Contact Information

Children First Education Fund (CFEF)
• Phone: (801) 406-9080
• Email: [email protected]
• Address: 5414 W. Daybreak Pkwy., C-4 #433, South Jordan, UT 84009
• Hours: Monday - Friday, 9am - 5pm
• Website: cfe-fund.org
• Tax ID: 85-2428825

Background

CFEF was founded by Jordan Clements, Kim Coleman, and Doug Holmes with decades of passion for education and school choice advocacy. CFEF is the first SGO in Utah and the only nonprofit in the state allowed to offer a state tax credit benefit to donors. Utah joins 21 other states with similar programs offering school choice options for families with students with disabilities.