Donations
Donating Food
Donating wholesome food for human consumption diverts food waste from landfills and puts food on the table for families in need.
Accepting Food
- Donations of nonperishable and unspoiled perishable food from homes and businesses help stock the shelves at food banks, soup kitchens, pantries, and shelters.
- Donations of perishable prepared foods -- typically collected from restaurants, caterers, corporate dining rooms, college campuses, hotels, and other food establishments -- also help feed families in need, although such donations usually require special handling such as refrigerated trucks and prompt distribution.
- Donations from farmers and gleaners help put more fresh produce in the diets of families in need.
Federal provisions to encourage food donation
The federal government has established three notable provisions to encourage the donation of wholesome food to those in need:
Limited liability protection for donors
The Bill Emerson Good Samaritan Food Donation Act of 1996 (PDF, 207 KB) encourages the donation of food and grocery products to nonprofit organizations for distribution to needy individuals. The Act exempts “persons and gleaners” who make good faith donations of food to nonprofit organizations that feed the hungry from liability for injuries arising from the consumption of the donated food.
Enhanced Tax Deductions
The Internal Revenue Code 170(e)(3) (PDF, 253 KB) of 2011 provides enhanced tax deductions to businesses to encourage donations of fit and wholesome food to qualified nonprofit organizations serving the poor and needy. Qualified business taxpayers can deduct the cost to produce the food and half the difference between the cost and full fair market value of the donated food. In December 2015, the U.S. Congress passed the Protecting Americans from Tax Hikes (PATH) Act, making permanent and extending the enhanced tax deductions to all businesses, including C-corporations, S-corporations, limited liability corporations (LLCs), partnerships, and sole proprietorships.