U.S. flag
        An official website of the United States government
          Here's how you know
        Here's how you knowDot gov**The .gov means it’s official.**
              
              Federal government websites often end in .gov or .mil. Before sharing sensitive information, make sure you’re on a federal government site.
        Https**The site is secure.**
              
              The **https://** ensures that you are connecting to the official website and that any information you provide is encrypted and transmitted securely.  *You are now leaving the USDA Food and Nutrition Service website and entering a non-government or non-military external link or a third-party site.*

*FNS provides links to other websites with additional information that may be useful or interesting and is consistent with the intended purpose of the content you are viewing on our website. FNS is providing these links for your reference. FNS is not responsible for the content, copyright, and licensing restrictions of the new site.*
  
  
    *Site LogoFood and Nutrition Service
                  U.S. Department of Agriculture*
Menu


    close

        
        
                        
        
  
          Home
      
                        
              Programs
      
                
        
  
          **Programs**
          
                        
              SNAP
      
                        
              Nutrition Education & Food Safety
      
                        
              Meals for Schools and Childcare
      
                        
              Food Distribution & Emergency Assistance
      
                        
              WIC
      
                        
              Summer Nutrition Programs
      
                        
              Assistance for Seniors & Adult Care
      
                        
              Farmers Market Programs
      
                        
              NAP Block Grants for Territories
      
                        
              Data & Research
      
                
        
  
          **Data & Research**
          
                        
              Data Visualizations
      
                        
              Research & Analysis
      
                        
              Program Data
      
                        
              Funding
      
                
        
  
          **Funding**
          
                        
              Grant Opportunities
      
                        
              Grants Management
      
                        
              Doing Business with FNS
      
                        
              Newsroom
      
                
        
  
          **Newsroom**
          
                        
              Press Releases
      
                        
              Blogs
      
                        
              Notice to Stakeholders
      
                        
              Federal Register Notices
      
                        
              Success Stories
      
                        
              Newsletters
      
                        
              USDA Press Releases
      
                        
              USDA Blogs
      
                        
              Contact FNS Press Office
      
                        
              Resources
      
                
        
  
          **Resources**
          
                        
              Factsheets
      
                        
              Federal Register
      
                        
              Infographics
      
                        
              Guidance Documents
      
                        
              Policy Memos
      
                        
              Videos/Webinars
      
                        
              All Resources
      
                        
              Our Agency
      
                
        
  
          **Our Agency**
          
                        
              Acting Under Secretary
      
                        
              Deputy Under Secretary
      
                        
              Administrator
      
                        
              Assistant Administrator
      
                        
              FNS Careers
      
                        
              Contact us
      
                        
              Civil Rights
      
                        
              Equity Action Plan
      
                        
              Partnerships
      
                        
              Freedom of Information Act
      
                        
              State Systems OfficeSearch


          
                      Contact Us
                                
                          
        
                Report Fraud
                                
                          
        
                AskUSDA
                                
                          
        
                USDA.gov FNS Documents & Resources
                        Breadcrumb
    ResourcesExplore FNS Resources
    
      Search
Sort by
          NewestOldestRelevance
Compact View

By Date (45)
    
  (-)
1987
  (1)2024
  (6)2023
  (57)2022
  (34)2021
  (101)2020
  (168)2019
  (89)2018
  (45)2017
  (62)2016
  (83)2015
  (52)2014
  (86)2013
  (74)2012
  (68)2011
  (71)2010
  (50)2009
  (80)2008
  (63)2007
  (47)2006
  (49)2005
  (55)2004
  (4)2003
  (5)2002
  (4)2001
  (13)2000
  (20)1999
  (22)1998
  (25)1997
  (20)1996
  (14)1995
  (12)1994
  (13)1993
  (13)1992
  (12)1991
  (18)1990
  (4)1988
  (21)1986
  (6)1984
  (1)1983
  (1)1982
  (10)1981
  (1)1973
  (1)1972
  (1)1971
  (1)

By Program/Office (1)
    
  Summer Food Service Program
  (1)

By Initiatives (0)

By Topic (1)
    
  Program Administration
  (1)

By Audience (1)
    
  State Agency
  (1)

By Resource type (1)
    
  Technical Assistance & Guidance
  (1)(-)
Guidance Documents
  (1)Instructions
  (1)

By Language (1)
    
  English
  (1)
ResetResource | Guidance Documents | FNS-GD-1987-0001
    Tax Exempt Status for Summer Food Service
        The purpose of this instruction is to clarify our position on tax-exempt status for Summer Food Service Program sires.
          776-6 REV. 1
    02/13/1987Page updated: October 14, 2021 Return to top

      Home
                              
              Programs
                              
              Data & Research
                              
              Funding
                              
              Newsroom
                              
              Resources
                              
              Our AgencyUSDA
                              WhiteHouse.gov
                              FNS PartnerWeb.gov
                              No Fear Act
                              Privacy Policy
                              Vulnerability Disclosure Policy
                              Non-Discrimination Statement
                              Civil Rights
                              Accessibility
                              FOIA
                              Information Quality
                              Peer Review
  Sign up for Updates
      Your Email Address:
  
      *Site LogoFood and Nutrition Service
                  U.S. Department of Agriculture*
Menu
Twitter Facebook Gov Delivery Instagram Flickr YouTube RSS Feeds