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Resource | Guidance Documents | FNS-GD-1982-0004 Tax Issues Concerning Day Care Homes

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.

10/14/1982
Resource | Guidance Documents | FNS-GD-1982-0002 Reimbursement for Meals Provided by Parents in the Child Care Food Program

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. 

10/14/1982
Page updated: October 14, 2021