The Special Milk Program (SMP) encourages consumption of milk by children who do not participate in other child nutrition programs. For example, children attending split-session kindergartens who do not have access to the breakfast and lunch programs may participate in the SMP. The SMP is also available to other private nonprofit institutions devoted to the care and training of children. The federal government sets a reimbursement rate annually for each half-pint of milk. This rate is always less than the cost of the milk. Children should be charged a price equal to the difference between the reimbursement rate and the actual cost of the milk. In some settings, milk is served free of charge to eligible children, and the reimbursement covers the full cost.