How does Program work?

Alignment with broader initiatives 

How to increase the Food Recovery for Donations?

The Bill Emerson Good Samaritan Food Donation Act of 1996 (PDF, 207 KB) exempts food donors who make good faith donations of food to non-profit organizations that feed the hungry from liability for injuries arising from the consumption of the donated food.

The U.S. 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 non-profit organizations to feed food-insecure people in the United States.

By expanding and modifying the enhanced tax deduction, Congress has taken a significant step toward incentivizing additional food donations.

Example: A Food Donor donates potatoes that were purchased for $30 (basis value) and would sell for $100 (FMV), which would give him an expected profit margin of $70. 

Under the enhanced deduction, he is entitled to deduct the smaller of: 

(a) Basis Value x 2 = $30 x 2 = $60, or 

(b) Basis Value + (expected profit margin / 2) = $30 + 70/2 = $65

In this case, the enhanced deduction would be $60. 

The enhanced deduction is substantially higher than the general deduction, which is limited to the basis value of $30.

Together, the FDA Food Code and the Comprehensive Resource have the potential to be powerful tools to facilitate food donation. However, currently the FDA Food Code, which is the food safety resource most influential to state and local governments, does not include any instructions or guidance regarding food donations.

By contrast, the Comprehensive Resource For Food Recovery Program which contains useful information for parties invested in food recovery, has relatively little practical effect as a standalone document as it is not widely circulated and not updated frequently enough. 

The lack of clear guidance around food safety for food donations hinders potential food donors from finding information about how to safely donate food. 

We are here to help as we are in contact with the local and NJ health Departments to facilitate meals recovery while respecting the highest food safety protocols standards.