The purpose of this memorandum is to outline the procedures for each food distribution program in addressing organizations that have lost tax-exempt status for failing to meet IRS filing requirements.
This memorandum satisfies GAO’s recommendations for the Food and Nutrition Service to issue more specific guidance to states and school districts regarding the applicability of the food safety inspections requirement in schools that do not prepare food, such as those that only serve pre-packaged meals or meals delivered from a central preparation location (referred to in this memorandum as service-only sites).
FD-116: Commodity Supplemental Food Program (CSFP), Food Distribution Program in Indian Reservations (FDPIR), and The Emergency Food Assistance Program (TEFAP)
This memorandum clarifies FNS policy regarding civil rights training for volunteers in CSFP, TEFAP, and FDPIR. Additional information may be found in FNS Instruction 113-1.
Policy Memorandum FD-082, Responsibilities for Claims for Food Losses (dated Dec. 10, 2008) is cancelled. The guidance provided by this policy memorandum has been incorporated in FNS Instruction 410-1, Claims for Losses of Donated Foods and Related Administrative Losses-Procedures for the State Distributing Agency, as revised on Dec. 29, 2010.