Whenever the United States, or any agency or officer thereof, or the war surplus property board, shall offer equipment, supplies, materials or funds for wartime or defense activities or for any other governmental purpose to the state or to any political subdivision thereof, the state or political subdivision is hereby authorized to accept such offer and the state administrative board of the state, or the legislative body of the political subdivision may authorize any officer of the state or of the political subdivision to accept or purchase said equipment, supplies, materials or funds on behalf of the state or political subdivision.

     Whenever the equipment, supplies, materials or funds set forth in section 1 of this act relate to the national school lunch program as extended by Public Law 396, 79th Congress, as amended, otherwise cited as the "national school lunch act", or to Public Law 642, 89th Congress, otherwise cited as the "child nutrition act of 1966", in (1) nonprofit schools of high school grade and under and in (2) nonprofit nursery schools, child care centers, settlement houses, summer camps and similar nonprofit institutions devoted to the care and training of children, the receipt and distribution of such equipment, supplies, materials or funds shall be administered by the department of education under rules adopted by it. Any funds accepted for such purpose shall not be or become commingled with the funds of the state but shall be set apart in a separate account, and all transactions affecting the administration of such funds shall be audited and accounted for separately.