Salt Lake families raising a child with an IEP have three state programs to sort through, and Utah lets a student hold only one of them in a given year. The legacy Carson Smith Scholarship, the donor-funded Carson Smith Opportunity Scholarship and the Utah Fits All Scholarship pay different amounts, run on different calendars and answer to different administrators. Here is how they line up for 2026-27, and what to watch before the 2027-28 cycle.
Can a Salt Lake student receive a Carson Smith scholarship and Utah Fits All at the same time?
No. The Utah State Board of Education (USBE) says a student can hold only one of the Carson Smith Scholarship, the Carson Smith Opportunity Scholarship or Utah Fits All at a time, and Odyssey's Utah Fits All eligibility rules repeat that a student cannot receive either Carson Smith award in the same year.
That turns the decision into a comparison rather than a stacking exercise. The table sets the three side by side using each administrator's published 2026-27 figures.
| Program | Administered by | 2026-27 amount | Who can apply |
|---|---|---|---|
| Carson Smith Scholarship (legacy) | USBE | $7,305 or $12,175 for full-day K-12, by daily special-education minutes; capped at tuition and fees | Current recipients only |
| Carson Smith Opportunity Scholarship | Children First Education Fund, under USBE contract | Up to 2.5 times the weighted pupil unit (WPU) for K-12; 1 times WPU for preschool | Utah residents ages 3-21 with an IEP and private-school admission, or an IDEA eligibility finding |
| Utah Fits All | Odyssey, under USBE contract | $8,000 private school; $4,000 or $6,000 home-based, by age | Utah K-12 residents ages 5-18; no separate disability amount found |
Who can still use the original Carson Smith Scholarship in Salt Lake County?
Only students already enrolled in it. Under 2025's SB 44, current Carson Smith students may keep receiving the scholarship until they withdraw, and new students are directed to the Carson Smith Opportunity Scholarship instead.
USBE's funding schedule, revised July 17, 2026, sets the full-day K-12 award at $7,305 for a student receiving 1 to 179 minutes of special-education service a day and $12,175 for 180 minutes or more. Preschool and half-day kindergarten amounts are $4,017.75 and $6,696.25. The award cannot exceed the school's tuition and fees.
Because the scholarship continues only until a student withdraws, a family now on Carson Smith should think carefully before trading it for Utah Fits All. For a child at the 180-minute level, the legacy award is larger than the $8,000 Utah Fits All private-school amount.
How does the Carson Smith Opportunity Scholarship work for Salt Lake families in 2026-27?
It is a tax-credit scholarship run by a scholarship granting organization, Children First Education Fund, under contract with USBE. Donors claim a Utah income tax credit, and the money pays for private education for eligible students with disabilities.
A student qualifies by living in Utah, being in preschool through grade 12 (ages 3 to 21), not attending public school, and having either a current IEP plus admission to an eligible private school or a finding of IDEA eligibility by a multidisciplinary team. The 2026 Legislature's SB 54 eliminated income-based eligibility and aligned the program's requirements with Utah Fits All.
The K-12 maximum is 2.5 times the WPU. KUTV has put the average WPU near $4,300, which would point to a ceiling around $10,750, but that is an illustrative estimate, not a published 2026-27 figure. Children First Education Fund can be reached at (801) 406-9080. More detail is on our Carson Smith Opportunity Scholarship page.
When is Utah Fits All the better choice for a Salt Lake student with an IEP?
Utah Fits All tends to fit when a family wants flexibility beyond tuition. It pays a flat $8,000 for a private-school student, with no higher disability amount, but Odyssey's expense guide also allows tutoring, educational therapies (occupational, behavioral, physical, audiology and speech-language) and assistive devices.
Access is the catch. KUTV reported in October that Utah Fits All received 27,560 applications for 2026-27 and awarded about 20,000 scholarships with $120 million in funding. Awards follow a set order: returning students, then siblings, then lower-income applicants, then everyone else, with a lottery inside each group. Students in the fourth group remained on the waitlist.
For 2026-27, returning students could apply starting March 1 and new students from April 1 to May 1. Odyssey had not posted 2027-28 dates when this was written. Families comparing schools can start with our guide to special-needs private schools in Salt Lake and the Utah Fits All overview.
Last verified: November 2026
Common questions
Can a Salt Lake student receive a Carson Smith scholarship and Utah Fits All at the same time?
No. USBE says a student can hold only one of the Carson Smith Scholarship, the Carson Smith Opportunity Scholarship or Utah Fits All at a time, and Odyssey's Utah Fits All rules say a student cannot receive either Carson Smith award in the same year. Families have to compare the programs and pick one.
Who can still use the original Carson Smith Scholarship in Salt Lake County?
Only current recipients. Under 2025's SB 44 they may keep it until they withdraw; new students go to the Carson Smith Opportunity Scholarship. For 2026-27, the full-day K-12 award is $7,305 for 1 to 179 daily special-education minutes and $12,175 for 180 or more, capped at tuition and fees.
How does the Carson Smith Opportunity Scholarship work for Salt Lake families in 2026-27?
Children First Education Fund runs it under a USBE contract, funded by donors who claim a Utah tax credit. Students ages 3 to 21 need an IEP plus private-school admission, or an IDEA eligibility finding, and cannot attend public school. SB 54 removed the income test in 2026. K-12 awards reach up to 2.5 times the WPU.
When is Utah Fits All the better choice for a Salt Lake student with an IEP?
When a family wants to spend beyond tuition, since Utah Fits All can cover tutoring, therapies and assistive devices. It pays a flat $8,000 for private school, with no disability add-on, and demand is high: about 20,000 awards from 27,560 applications for 2026-27, with lower-priority applicants left waitlisted.
Sources
- Utah State Board of Education: Special Needs Scholarship programs
- USBE: Carson Smith Scholarship general overview
- USBE: Carson Smith Scholarship funding schedule (rev. July 17, 2026)
- USBE: Special Needs Opportunity Scholarship overview
- Odyssey: Utah Fits All eligibility
- Odyssey: Utah Fits All eligible expense guide
- Odyssey: Utah Fits All program year timeline
- KUTV: Utah Fits All scholarships prioritize returning students as thousands remain on waitlist (Oct. 22, 2026)
- FutureEd: 2026 state private school choice legislative tracker
See what your family qualifies for →
