Protecting and Encouraging Our Food Partners

A number of federal laws encourage food donation in the United States by providing liability protection to donors or tax incentives.  See the EPA’s website that provides additional information and resources.

  • The Bill Emerson Good Samaritan Food Donation Act was created to encourage the donation of food and grocery products to qualified nonprofit organizations and provides liability protection to food donors.  Under this Act, as long as the donor has not acted with negligence or intentional misconduct, the company is not liable for damage incurred as the result of illness.

 

  • Internal Revenue Code 170(e)(3) 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.

 

  • The U.S. Federal Food Donation Act of 2008 specifies procurement contract language encouraging Federal agencies and contractors of Federal agencies to donate excess wholesome food to eligible nonprofit organizations to feed food-insecure people in the United States.