Resource | Policy Memos | FNS-GD-2003-0023
Single Inventory and Related Commodity Issues—Clarification of Regulatory Changes and Other Guidance

The purpose of this memorandum is to clarify the recent regulatory changes, and to provide interim guidance for taking additional actions in advance of further regulatory amendments. 

FD-020
Resource | Policy Memos | FNS-GD-2003-0004
Determining School and Child Care Commodity Entitlements

This memorandum describes how commodity entitlements are determined and allocated to states for meals served in the National School Lunch Program (NSLP) and Child and Adult Care Food Program.

FD-002
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.

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.