FNS Documents & Resources

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.  

As a follow-up to our December 1994 advisory memo to the regions which stated that this issue would be addressed in more detail in the future, this memo changes the existing FSMC reporting requirements policy to allow exception reporting by all state agencies.

Attached is the third set of questions and answers on the two-tiered reimbursement structure for family day care homes in the CACFP. Also attached are: (1) “Enrollment and Attendance List Examples”; and (2) “Computing Reimbursement for a Tier H Mixed Home.”

This Instruction sets forth the policy on pricing of meals served to adults under the National School Lunch, Commodity School and School Breakfast Programs in participating schools and institutions which claim reimbursement under Sections 4 and 11 of the National School Lunch Act and Section 4 of the Child Nutrition Act.