The Food Plans represent a nutritious diet at four different cost levels. The nutritional bases of the Food Plans are the 1997-2005 Dietary Reference Intakes, 2005 Dietary Guidelines for Americans, and 2005 MyPyramid food intake recommendations. In addition to cost, differences among plans are in specific foods and quantities of foods. Another basis of the Food Plans is that all meals and snacks are prepared at home. For specific foods and quantities of foods in the Food Plans, see Thrifty Food Plan, 2006 (2007) and The Low-Cost, Moderate-Cost, and Liberal Food Plans, 2007 (2007). All four Food Plans are based on 2001-02 data and updated to current dollars by using the Consumer Price Index for specific food items.
Attached are answers to a series of questions which we have received concerning the new two-tiered reimbursement system mandated for FDCHs in the CACFP.
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.