On October 2, 2026, Treasury and the IRS published temporary regulations (T.D. 10057). For 2027, a state must file its election by January 1, 2027 (11:59 p.m.) and submit its SGO list by February 15, 2027. If the state does not submit that list, no SGO in that state qualifies. The credit is up to $1,700 per taxpayer ($1,700 single, $3,400 married filing jointly). Learn more

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Children First Education Fund

South Jordan, UT

Accepting donorsUT · State program

About

Children First Education Fund is the scholarship granting organization identified by the Utah State Board of Education for Utah's special-needs scholarship grant structure. It manages scholarships funded through Utah's SGO tax-credit framework for eligible students seeking private-school options tied to special-needs programming.

Utah scholarship context

Utah's scholarship program on file is the Carson Smith Opportunity Scholarship Program.

Donations to Utah SGOs can qualify for a state tax credit of up to 100% of the donation. The program is administered by Utah State Board of Education.

Utah's federal scholarship tax credit status is Opted In. The federal credit is reduced by any state credit claimed for the same contribution. The national tracker states the credit as up to $1,700 per taxpayer ($1,700 single, $3,400 married filing jointly).

Utah program page · Utah on the federal credit tracker

Scholarship Programs

Contact Children First Education Fund directly to learn about their scholarship programs and application process.

Special-needs private-school scholarships administered under Utah's SGO tax-credit program.

Eligibility & Applications

Eligible grades
K-12
Eligible schools
Private

Schools Served

SGOlist does not yet have school scholarship records for Children First Education Fund.

Contact

Organization Details

EIN
85-2428825

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