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.
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.