This is to provide you with clarification concerning the use of farmer and market identifiers on FMNP coupons. FMNP regulations require that each coupon be marked with a farmer identifier.
The purpose of this policy memorandum is to provide guidance concerning a state's responsibility to properly conduct rebate billing and collection activities and provisions which should be included in a state agency's RFPs or IFBs and contracts for infant formula rebates to avoid rebate billing discrepancies.
On Oct. 10, 1995, we transmitted questions to the IRS regarding concerns raised by state administrators of the CACFP at the September 1995 CACFP Initiative Task Force meeting. These concerns related to the recent revision to the criteria for granting tax exemption to sponsoring organizations of family day care homes from the IRS’s Exempt Organizations Handbook.