Utah Scholarship Granting Organizations

Utah's Carson Smith Opportunity Scholarship

Utah's Carson Smith Opportunity Scholarship (CSOS) is a tax-credit Education Savings Account (ESA) program for students with qualifying disabilities. Originally launched in 2021 and expanded through a 2024 merger with the legacy Carson Smith Scholarship, the program served 749 students in Fall 2025 through its sole administering SGO.

This is the only tax-credit ESA of its kind in the United States, combining private donations with a state legislative appropriation.

Am I eligible?

Your child may qualify if they have a qualifying disability under the federal Individuals with Disabilities Education Act (IDEA), including:

• Specific learning disabilities (dyslexia, dyscalculia)
• Autism spectrum disorder
• Other health impairments (ADHD, epilepsy, diabetes)
• Emotional disturbance (anxiety, depression)
• Speech/language, visual, or hearing impairments
• Orthopedic or intellectual disabilities
• Traumatic brain injury

Disability verification must be current within the prior 36 months via an IEP, Assessment Team Member Record, or Multidisciplinary Team Evaluation.

Additional requirements:

• Grades: Pre-K (age 3+) through grade 12 (up to age 19, or 22 if not yet graduated)
• Residency: Both student and custodial parent must be Utah residents
• Not currently enrolled in public or charter school when the scholarship is awarded
• Siblings of eligible students may also participate if attending the same qualifying school
• Income: Award amounts are based on adjusted gross income relative to the federal poverty level, but there is no strict income cutoff for eligibility

Over 86,000 Utah students with special needs are estimated to be eligible.

How much can my child receive?

Award amounts are based on household income and service level, calculated as a multiplier of the Weighted Pupil Unit (WPU):

As an ESA, funds can cover a wide range of expenses beyond tuition:

• Tuition and fees at qualifying private schools
• Licensed therapy services (occupational, behavioral, physical, speech-language)
• Textbooks, curriculum, and educational supplies
• Tutoring and online learning
• Technology equipment and educational software
• Transportation and extracurricular activities
• Standardized testing fees

Awards are granted for 3-year terms and may be renewed as long as the student continues to demonstrate eligibility.

How to apply

1. Create an account on the SGO's scholarship portal
2. Complete the online application with student and family information
3. Upload required documents: two residency verification documents, current disability documentation (IEP, ATMR, or MDT), and most recent tax return for income verification
4. Await review — scholarships are awarded on a first-come, first-served basis
5. If approved, funds are disbursed quarterly (July 1 through June 30)

How the tax credit works

Utah offers a 100% dollar-for-dollar state income tax credit for donations to the Carson Smith Opportunity Scholarship program.

• Individuals and businesses who pay Utah state income tax are both eligible
• No per-donor cap — donate up to your full state income tax liability
• Aggregate annual cap: ~$5.94 million in total tax credits, with an escalator mechanism to raise the cap as needed
• First-come, first-served — tax credits may be exhausted before year-end
• Utah state income tax rate: 4.50% flat rate
• Carry forward: Unused credits roll forward up to 3 years
• Carry back: Credits can also be carried back 1 year (requires filing an amended return)

How to donate

1. Visit the SGO's donor portal to make a contribution
2. Choose your donation method: Check, ACH transfer, credit card, or stock transfer (appreciated stock provides additional capital gains benefits)
3. Donors may designate donations for students at specific qualifying schools
4. Receive a tax credit certificate from the SGO within 30 days of your donation
5. Claim the credit on your Utah state income tax return (TC-40A Supplemental Schedule)

Program impact

The Carson Smith Opportunity Scholarship serves students with special needs who are estimated to number over 86,000 in Utah, yet only about 1% currently receive funding. Your donation directly expands access.