• Helps children by helping day care providers cut the cost of serving healthy, nutritious meals.
• Each month, a participating provider can receive a check reimbursing the cost of meals served to children, according to the following schedule and tiers: (meal rates are in effect from July 1, 2005-June 30, 2006.

TIER 2 Meal Rates*
Breakfast.....$0.41 per meal per child
Snack.....$0.17 per meal per child
Lunch/Supper.....$1.24 per meal per child

*The Tier 1 and Tier 2 meal rates are determined by the location of a day care provider’s home. If it is determined to be located in a low-income area by census data or school attendance information, a provider will receive Tier I rates. A provider may also be determined to live in a high-income area, but may apply and qualify for Tier 1 rates. All other providers will receive Tier 2 meal rates, unless individual day care families apply and qualify to receive Tier I rates.

Nutritional Benefits

• The primary goal of the Food Program is to improve the diets of children. In order to receive cash reimbursements, child care providers must serve well balanced meals and snacks which comply with USDA nutritional requirements.
• The program's menus and food guidelines also introduce young children to many different types of food and help teach them good eating habits.

• Studies show that good nutritional habits start early in life. Even a child who comes from a good, healthy home may not be learning or practicing good nutrition habits. For instance, "fast foods" can become the norm, not the exception.
• The Child and Adult Care Food Program has minimum requirements which will ensure introduction to new foods, a variety of foods offered, and promotes a relaxed atmosphere at meal time.
• But promoting nutritious meals and snacks can be a costly proposition for a home-based child care business. Therefore, the Food Program reimburses providers for the good food they serve.

• First, a participant must be a licensed, certified, or registered day care provider.
• Second, a provider must apply for the program through an approved sponsor, such as CCNI. We are always happy to visit with providers to explain how they can receive the benefits of this program.

A child care provider's own children can benefit under the Food Program, too. If the provider's household qualifies under certain USDA income eligibility guidelines, the provider can be reimbursed for meals their own children eat along with the day care children.

• Day care providers can participate in the Food Program, receive the program's monthly reimbursement check, and still deduct their day care food costs as a business expense on their federal income taxes. The IRS recently made a ruling which allows Tier 1 meal rates to be used as a meal deduction. For more information, contact Redleaf Institute, or your tax preparer.
• In addition, the easy-to-use Food Program forms which CCNI uses make excellent documentation for the Internal Revenue Service. Program Availability

In accordance with federal law and U.S. Department of Agriculture policy, this institution is prohibited from discriminating on the basis of race, color, national origin, sex, age or disability. (Not all prohibited bases apply to all programs.)

To file a complaint, write to the USDA, Director, Office of Civil Rights, Room 326-W, Whitten Building, 1400 Independence Ave. SW, Washington, DC 20250-9410 or call (202)720-5964 (Voice and TDD.) USDA is an equal opportunity provider and employer.