Effective August 19, 1972, P.L. 92-258 established the Nutrition Program for the Elderly
under Title VII of the Older Americans Act. This program provides older Americans,
particularly those with low incomes, with free or low cost meals. Generally, public
and/or nonprofit agencies administer the program.
Remuneration paid to individuals performing services and receiving compensation as
an employee of an agency administering a title VII program is wages for social security