Utah has two scholarships carrying the Carson Smith name, and Salt Lake families often confuse them. The original Carson Smith Scholarship is run by USBE and, under 2025 SB 44, continues only for students who already hold it, until they withdraw. New students with disabilities apply to the Carson Smith Opportunity Scholarship, formerly the Special Needs Opportunity Scholarship, which is funded by donors who claim a Utah tax credit and is administered by Children First Education Fund under a USBE contract.
For a current original Carson Smith student, the 2026-27 schedule pays $7,305 for a full-day K-12 student receiving 1 to 179 minutes of daily special-education service and $12,175 for 180 minutes or more, never more than tuition and fees. The Opportunity Scholarship is set in law at up to 2.5 times the weighted pupil unit for K-12, one times for preschool and half for half-day programs. USBE has not posted the 2026-27 dollar value, so we do not quote one.
2026 SB 54 removed the income tiers that used to limit the Opportunity Scholarship and aligned its rules with Utah Fits All. A child must be a Utah resident between ages 3 and 21, have a current IEP and admission to an eligible private school or an IDEA eligibility finding, and cannot be enrolled in public school.
The key rule for Salt Lake families: a child can hold only one of the original Carson Smith Scholarship, the Opportunity Scholarship or Utah Fits All at a time. The Carson Smith route is limited to schools on USBE's eligible list, revised Aug 31, 2026, and 41 schools in our Salt Lake and Tooele directory appear there, including McGillis, Rowland Hall and several autism programs that are not on the Utah Fits All list.
Carson Smith organizations with Salt Lake City-area schools on their lists
| Scholarship list | Salt Lake City-area schools on its list | Notes |
|---|---|---|
| USBE Carson Smith eligible-school list | 41 | USBE's combined eligible-school list for the original Carson Smith Scholarship and the Carson Smith Opportunity Scholarship, revised Aug 31, 2026. |
Counts schools in our directory that appear on each organization's published school list (Oct 2026). An award is never guaranteed.
Combining it with other sources
This source can sit alongside a school's own aid, parish or member rates and payment plans. The one hard rule in Utah is that a child holds only one of Utah Fits All, the original Carson Smith Scholarship or the Carson Smith Opportunity Scholarship at a time, so each child takes one path and a sibling may take the other.
Common questions
What is the difference between the Carson Smith Scholarship and the Carson Smith Opportunity Scholarship?
The original Carson Smith Scholarship is a USBE program that now continues only for students who already hold it, paying $7,305 or $12,175 for 2026-27 depending on daily special-education minutes. The Carson Smith Opportunity Scholarship is the newer tax-credit-funded program, run by Children First Education Fund, and it is where a new Salt Lake student with an IEP applies.
Does the Carson Smith Opportunity Scholarship still have an income limit in 2026?
The Carson Smith Opportunity Scholarship no longer has income tiers. 2026 SB 54 eliminated income-based eligibility and aligned the program's requirements with Utah Fits All. A Salt Lake or Tooele family now qualifies through the child's disability documentation, either a current IEP plus private-school admission or an IDEA eligibility finding, together with Utah residency and no public-school enrollment.
Which Salt Lake private schools can accept the Carson Smith Opportunity Scholarship?
Only private schools on USBE's Carson Smith eligible list, revised Aug 31, 2026, can accept the Carson Smith Opportunity Scholarship. In Salt Lake and Tooele counties that list includes most Diocese of Salt Lake City schools, McGillis, Rowland Hall, Intermountain Christian and several autism and learning-differences programs. The school table on this page shows every match in our directory.
Who should a Salt Lake family call about the Carson Smith Opportunity Scholarship?
Families should contact Children First Education Fund, the scholarship granting organization under contract with USBE to run the Carson Smith Opportunity Scholarship. USBE lists its executive director, Ronnie Daniel, at (801) 406-9080. Questions about a current original Carson Smith Scholarship still go to the USBE special education section, which administers that legacy program.