FNS Documents & Resources

Administering agencies have in the past expressed concern over two federal income tax issues connected with Child Care Food Program operations in day care homes: (1) tax status of program reimbursement to providers and (2) possible responsibility of home sponsors for Social Security and unemployment contributions for providers.

A state agency may make payment for meals served in accordance with provisions of the program in the calendar month preceding the calendar month in which the agreement is executed. This provision applies only to center programs and to home programs which are renewing their agreements. The agreements of new home sponsoring organizations may not be backdated.

This Instruction clarifies the FNS policy regarding the reimbursement of meals and milk served on weekends through the National School Lunch Program, the Commodity School Program, the School Breakfast Program, and the Special Milk Program. 

This policy memo clarifies the use of telephone fair hearings.

FNS Instruction 815-1 Purchase of Medical Equipment 

This notice reminds state agencies of the requirements of the Food Stamp Program regulations and suggests guidelines for development of standard utility and/or telephone allowances by presenting examples of some of the methodologies used by states to develop these allowances.

This Instruction clarifies the Department's policy regarding the use of school feeding facilities as community resources for such activities as feeding programs for the elderly, and provides information on the nutrition program for the elderly authorized by PL 92-258.

This Instruction prescribes the amounts and use of nonfat dry milk, whole dry milk, and canned evaporated milk which are equivalent to one-half pint of fluid whole milk. These equivalents are to be used in schools approved for the service of lunches without milk.

This Instruction provides information for state agencies with respect to the matching requirements of Section 210.6 of the National School Lunch Program Regulations as they pertain to state revenues.