The purpose of this instruction is to clarify our position on tax-exempt status for Summer Food Service Program sires.
This Instruction provides clarification of the appropriateness of using program funds for child care standards compliance. Section 226.4(a) of program regulations provides that "FNS shall make funds available to each state agency to reimburse Institutions for their costs in connection with food service operations, including administrative expenses .... "It is Incumbent upon Institutions to use program payments only for costs Incurred In operating and administering the program.
This instruction will outline the Summer Food Service Program (SFSP) policy regarding the legitimacy of sub-sites (i.e., meals transported from approved sites to feeding locations for which site applications have not been submitted).
This Instruction implements the agency's policy on administration of multi-state sponsoring organizations in the Child Care Food Program.
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.
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.
FNS Instruction 815-1 Purchase of Medical Equipment
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 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.