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THE STATE EDUCATION DEPARTMENT / THE UNIVERSITY OF THE STATE OF NEW YORK / ALBANY, NY 12234

Office of P-20 Education Policy
Child Nutrition Program Administration
89 Washington Avenue, Room 375 EBA, Albany, NY 12234
Phone: (518) 473-8781 Fax: (518) 473-0018
To: 
Summer Food Service Program Sponsors
From: 
Paula Tyner-Doyle, Coordinator
Date: 
Thursday, January 24, 2013
Subject: 
Tax Exempt Status for Private Nonprofit Organizations and Churches in the Summer Food Service Program

This memorandum provides updated guidance and clarification regarding the eligibility of private nonprofit organizations and churches seeking participation as sponsors in the Summer Food Service Program (SFSP). This memorandum supersedes the September 29, 1999 policy memorandum: Guidance on Tax Exempt Status for Churches in the Child and Adult Care Food Program and Summer Food Service Program. Please note that all nonprofit organizations, including churches, must fulfill all application requirements and demonstrate financial and administrative capability for SFSP operations in order to participate in the Program. This memo addresses only the requirement relating to tax exempt status.

Private nonprofit organizations in the SFSP must have tax exempt status under the IRC (Internal Revenue Code of 1986). For the purpose of SFSP participation by private nonprofit organizations, only Federal tax exempt status pursuant to the IRC is relevant. Generally, the IRC requires private nonprofit organizations to apply for and receive documentation of tax exempt status. However, Internal Revenue Service (IRS) guidance provides that under certain circumstances, a church is considered automatically tax exempt under the IRC and is not required to apply for the IRS document verifying that is has tax exempt status (Form 1023). Therefore, for purpose of participation in SFSP, churches are not required to provide the New York State Education Department with IRS Form 1023 as documentation of tax-exempt status. 

USDA Nondiscrimination Statement

In accordance with federal civil rights law and USDA civil rights regulations and policies, the USDA, its agencies, offices, employees, and institutions participating in or administering USDA programs are prohibited from discriminating based on race, color, national origin, religion, sex, disability, age, marital status, family/parental status, income derived from a public assistance program, political beliefs, or reprisal or retaliation for prior civil rights activity, in any program or activity conducted or funded by USDA (not all bases apply to all programs). Remedies and complaint filing deadlines vary by program or incident.

Persons with disabilities who require alternative means of communication for program information (e.g., Braille, large print, audiotape, American Sign Language, etc.) should contact the state or local agency that administers the program or contact USDA through the Telecommunications Relay Service at 711 (voice and TTY). Additionally, program information may be made available in languages other than English.

To file a program discrimination complaint, complete the USDA Program Discrimination Complaint Form, AD-3027, found online at How to File a Program Discrimination Complaint and at any USDA office or write a letter addressed to USDA and provide in the letter all of the information requested in the form. To request a copy of the complaint form, call (866) 632-9992. Submit your completed form or letter to USDA by:

  1. Mail: U.S. Department of Agriculture, Office of the Assistant Secretary for Civil Rights, 1400 Independence Avenue, SW, Mail Stop 9410, Washington, D.C. 20250-9410;
  2. Fax: (202) 690-7442; or
  3. Email: program.intake@usda.gov.

USDA is an equal opportunity provider, employer, and lender.

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