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Tax Exempt Status for Summer Food Service

EO Guidance Document #
FNS Document #
776-6 REV. 1
Resource type
Guidance Documents
Resource Materials
PDF Icon FNS Instruction (111.98 KB)
DATE: February 13, 1987
SUBJECT: Tax-Exempt Status for Summer Food Service Program Sites
TO: Regional Directors
Special Nutrition Programs

The purpose of this instruction is to clarify our position on tax-exempt status for Summer Food Service Program sires.

Regulations do nor require that sires obtain tax-exempt status from the Infernal Revenue Service because numerous sires such as parks, storefronts and recreational programs would not be eligible for such status. However, the intent of the Program's authorizing statute is to provide funding for meals served by public or private, nonprofit entitles that meet program eligibility requirements. Therefore, any sire, especially a residential camp, which may be identified as profit-making may nor participate. Further, if there is any indication that a sire might nor meet the nonprofit status requirement (e.g., through organizational structure), that site may not participate until nonprofit status is clearly established.

Samuel P. Bauer
Child Nutrition Division

Page updated: April 05, 2023

The contents of this guidance document do not have the force and effect of law and are not meant to bind the public in any way. This document is intended only to provide clarity to the public regarding existing requirements under the law or agency policies.