![]() ![]() EPA’s Excess Food Opportunities Map is an interactive tool that displays the locations of nearly 1.2 million potential industrial, commercial and institutional excess food generators and more than 4,000 potential recipients of excess food including anaerobic digestion facilities, composting facilities, and food banks.Anyone can be a food donorĪnyone can donate food, including farmers, distributors, wholesalers, retailers, restaurants, cafeterias, hotels, cruise ships, and households, just to name a few. Federal Food Donation Act of 2008 (PDF, 142 KB) specifies procurement contract language that encourages federal agencies and contractors to donate excess wholesome food to eligible nonprofit organizations to feed food-insecure people in the United States. The Natural Resources Defense Council offers a one-page A Farmer’s Guide to the Enhanced Federal Tax Deduction for Food Donation (PDF, 63 KB). ![]() The Harvard Food Law and Policy Clinic and the University of Arkansas School of Law’s Food Recovery Project offers a free resource Federal Enhanced Tax Deduction for Food Donation: A Legal Guide (PDF, 16 MB).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.Ī number of organizations offer guidance on tax deductions for food donation: 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 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. The information presented is not a guidance document and does not constitute legal advice or create an attorney-client relationship. The federal government has established three notable provisions to encourage the donation of wholesome food to those in need: Limited liability protection for donors Donations from farmers and gleaners help put more fresh produce in the diets of families in need.įederal provisions to encourage food donation.Consult with your local health department for guidelines on safely donating perishable food items. 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, insulated coolers, bags or blankets and prompt distribution.Donations of nonperishable and unspoiled perishable food from homes and businesses help stock the shelves at food banks, soup kitchens, pantries, and shelters.Donating wholesome food for human consumption diverts food waste from landfills and puts food on the table for families in need. ![]()
0 Comments
Leave a Reply. |
AuthorWrite something about yourself. No need to be fancy, just an overview. ArchivesCategories |