A food donation receipt is the itemized record of a food donation to a charitable organization. Donating unused and “imperfect” foods provides meals for families and communities in need. It also prevents edible food from ending up in landfills.
Types of organizations that accept food donations include:
- Churches;
- Family shelters;
- Food banks;
- Food pantries;
- Homeless shelters;
- Soup kitchens; and
- Women’s shelters.
Table of Contents
- What Information Goes in a Food Donation Receipt?
- Is a Food Donation Tax-Deductible?
- Is Donating Food as Valuable as Donating Money?
- Food Donation Liabilities
- Sample Food Donation Receipt
- Resources
What Information Goes in a Food Donation Receipt?
No matter the donation, it’s always necessary to include the recipient’s name and the date and amount of the donation on a food donation receipt.
Certain additional pieces of information are also wise to include in a food donation receipt:
- Charitable organization’s information (name, address, tax ID);
- Donation date;
- Donor’s information (name, address);
- Itemized list of donated items, quantities, and respective values;
- Name and signature of a representative from the organization responsible for providing donation receipts; and a
- Statement that the receiving organization won’t re-sell the food.
Is a Food Donation Tax-Deductible?
Food donations are tax-deductible if made to qualifying charitable organizations that meet specific requirements for accepting and redistributing food donations. Only the following types of organizations are eligible to qualify as 501(c)3 tax-exempt:
- Charitable;
- Cruelty prevention for children or animals;
- Educational;
- Literary;
- Religious; and
- Scientific.
In addition to the standard qualifications, any organization that accepts food donations has to follow these guidelines:
- The organization can only distribute donated food for the care of the ill, needy, or infants;
- The organization can only use donated food directly towards its charitable purpose;
- The organization can’t exchange donated food for money, property, or services; and
- The organization must confirm all donated food satisfies FDA requirements before redistributing.
Any of the following types of organizations are non-exempt and can’t receive tax-deductible food donations:
- Chambers of commerce;
- Civic leagues;
- Labor unions;
- Political candidates;
- Political organizations;
- Social clubs; and
- Sports clubs.
Check a charitable organization’s tax-exempt status with the IRS Tax Exempt Organization Search tool.
Food Donations by Small Businesses
All small businesses that donate food to eligible charities can claim a tax deduction on their tax returns. The type of deduction depends on specific criteria regarding the company, the donation, and the receiving organization. There are two types of food donation tax deductions available to small businesses:
General (Non-Enhanced) Tax Deduction
Businesses that donate food inventory to a qualifying charitable organization can claim a tax deduction based on the donation’s cost to the company, known as the donation’s “basis” (instead of the donation’s fair market value). S-corporations, sole proprietorships, and some LLCs can deduct up to 30% of their total taxable income annually. C-corporations can deduct up to 10%.
All business categories can deduct the lesser of the two following deductions up to 15% of their taxable income for the year:
- Twice the basis value of the donation, or
- The basis of the donation plus half the donation’s expected profit margin if sold at its fair market value.
To qualify for the Enhanced Tax Deduction for a food donation, a small business must:
- File an appropriate food donation receipt with the claim; and
- Donate food that satisfies FDA requirements at the time of donation and the preceding 180 days.
The receiving organization must:
- Be a qualified 501(c)(3) non-profit organization with a charitable mission related to the care of the ill, needy, or infants;
- Not exchange donated food for any other property or services;
- Use food donations specifically towards the charitable mission establishing the organization’s tax-exempt status.
Is Donating Food as Valuable as Donating Money?
While donating actual food products is a great way to avoid food waste, financial donations are more valuable for charitable organizations that accept and redistribute donated food items. Often, distributing organizations have special contracts with farmers, manufacturers, and retailers that allow them to purchase food items at much lower prices than the general public. Because of this, donated dollars convert to more meals than donated food.
The flexibility of monetary donations is also significant. Financial contributions help with the expenses of running a charity organization (facilities, payroll, refrigeration, storage, transportation, utilities). They also give organizations opportunities to diversify the foods they offer, particularly by incorporating more non-perishable food items into their offerings.
Finally, many charitable organizations sponsor community programs beyond the distribution of food donations. Some other programs that financial contributions can fund include:
- Career training;
- Community kitchens;
- Disaster relief preparation;
- Gardening education;
- Mobile food pantry expenses;
- Nutrition education;
- Special programs for children and seniors; and
- Summer food service programs.
Food Donation Liabilities
The Bill Emerson Good Samaritan Food Donation Act of 1996 (42 U.S. Code § 1791) provides federal limited liability protection for food donations that cause injury, illness, or death to individuals that consume contaminated food. This law applies to “persons” who make good faith donations to qualified charitable organizations that care for the ill, the needy, and infants. Donations must always comply with state and local health and food safety laws.
“Persons” can describe any of the following:
- Caterers;
- Farmers;
- Grocers;
- Hotels;
- Individuals;
- Manufacturers;
- Restaurants;
- Schools; and
- Wholesalers.
Table: Food Donation Liabilities (By State)
All fifty states and the District of Columbia have their own statutes that address donor and charity liabilities regarding food donations.
In the case of an organization distributing food, typically that organization is “strictly liable” for damage caused by the food. That means that the organization is responsible for covering the damage caused by faulty food, even if it was behaving reasonably at the time. Laws in all 50 states, however, protect food charities from strict liability lawsuits stemming from their charitable activities.
| State | Donor Liability | Charitable Organization Liability | Statute |
| Alabama | Liable if the donor knowingly donates food that isn’t fit for human consumption | Liable if the organization knowingly distributes food that isn’t fit for human consumption | § 20-1-6 |
| Alaska | Liable in cases of donor’s intentional misconduct, negligence, or recklessness | Liable in cases of organization’s intentional misconduct, negligence, or recklessness and if it fails to inspect donated food to ensure it’s fit for human consumption | § 17.20.345-346 |
| Arizona | Liable in cases of donor’s intentional misconduct or gross negligence;
Liable if the donor doesn’t alert an org that a product is expired when they know it’s expired |
Liable in cases of organization’s intentional misconduct or gross negligence | § 36-916 |
| Arkansas | Liable in cases of donor’s intentional misconduct, gross negligence, or recklessness | No exemptions | § 20-57-103 |
| California | Liable in cases of donor’s negligence or intentional misconduct | Liable in cases of organization’s negligence or intentional misconduct | § 1714.25 |
| Colorado | Liable in cases of donor’s own willful, wanton, or reckless acts | No exemptions | § 13-21-113 |
| Connecticut | Liable if the donor knew a food donation was modified, not fit for human consumption, or flagged by the Department of Public Health | Liable if the organization knew a food donation was modified, not fit for human consumption, or flagged by the Department of Public Health | § 52-557l |
| Delaware | Liable in cases of donor’s gross negligence, recklessness, or intentional misconduct | Liable in cases of organization’s gross negligence, recklessness, or intentional misconduct | § 6822-6823 |
| Florida | Liable in cases of donor’s gross negligence, recklessness, or intentional misconduct | Liable in cases of organization’s gross negligence, recklessness, or intentional misconduct | § 768.136 |
| Georgia | Liable in cases of donor’s recklessness or intentional misconduct | Liable in cases of organization’s recklessness or intentional misconduct | § 51-1-31 |
| Hawaii | Liable in cases of donor’s gross negligence or wanton acts or omissions | Liable in cases of organization’s gross negligence or wanton acts or omissions | § 145D-2 |
| Idaho | Liable in cases of donor’s gross negligence, recklessness, or intentional misconduct | No exemptions | § 6-1302 |
| Illinois | Liable in cases of donor’s own willful, wanton, or reckless acts or if the donor knowingly donates defective food items | Liable if the organization knowingly distributes defective food items | 745 ILCS 50/3-4 |
| Indiana | Liable in cases of donor’s own intentional, knowing, or reckless misconduct | Liable in cases of an organization’s intentional, knowing, or reckless misconduct | § 34-30-5-1 & § 35-30-5-2 |
| Iowa | Liable in instances of donor’s negligence, recklessness, or intentional misconduct, and if the donor fails to alert the organization if a food donation isn’t fit for human consumption | Liable if the organization doesn’t reasonably inspect food donations to determine whether they are fit for human consumption | §672.1 |
| Kansas | Liable in cases of donor’s own willful, wanton, malicious, or intentional misconduct | Liable in cases of an organization’s willful, wanton, malicious, or intentional misconduct | § 65-687 |
| Kentucky | Liable in cases of donor’s intentional misconduct and if the donor fails to alert the organization of any defects to the donation | Liable in cases of organization’s intentional misconduct and if the organization fails to recondition the donation to appropriate standards | § 411.241 and § 411.242 |
| Louisiana | Liable in cases of donor’s own intentional act or omission or incident of gross negligence | Liable in cases of organization’s intentional act or omission or incident of gross negligence | § 2799 |
| Maine | Liable in cases of donor’s gross negligence, recklessness, or intentional misconduct | Liable in cases of organization’s gross negligence, recklessness, or intentional misconduct | Title 14 §166 |
| Maryland | Liable if an act or omission by the donor amounts to gross negligence or willful and wanton misconduct | Liable if an act or omission by the organization amounts to gross negligence or willful and wanton misconduct | §5–634 |
| Massachusetts | Liable in cases of donor’s gross negligence, recklessness, or intentional misconduct | Liable in cases of an organization’s gross negligence, recklessness, or intentional misconduct | § 328 |
| Michigan | Liable in cases of donor’s own willful, wanton, or reckless acts;
Liable if the donor knew that the food was tainted, contaminated, or harmful |
Liable in cases of the organization’s own willful, wanton, or reckless acts; Liable if the organization had knowledge that the food was tainted, contaminated, or harmful | § 691.1572 |
| Minnesota | Liable in cases of donor’s gross negligence, recklessness, or intentional misconduct | Liable in cases of organization’s gross negligence, recklessness, or intentional misconduct | § 604A.10 |
| Mississippi | Liable in cases of donor’s gross negligence, recklessness, or intentional misconduct of the donor | Not liable for damages in any civil action based on the doctrine of strict liability in tort | § 95-7-3 & § 95-7-5 |
| Missouri | Liable in cases of donor’s negligence, recklessness, or intentional misconduct | Liable in cases of organization’s negligence, recklessness, or intentional misconduct | § 537.115 |
| Montana | Liable in cases of donor’s gross negligence or intentional misconduct | Liable in cases of organization’s gross negligence or intentional misconduct | § 27-1-716 |
| Nebraska | Liable in cases of donor’s gross negligence, recklessness, or intentional misconduct | Not liable for damages in any civil action based on the doctrine of strict liability in tort | § 25-21,189 |
| Nevada | Liable in cases of donor’s gross negligence or willful misconduct | Liable in cases of organization’s gross negligence or willful misconduct | NRS 41.491 |
| New Hampshire | Liable in cases of donor’s gross negligence, recklessness, or intentional conduct | Liable in cases of organization’s gross negligence, recklessness, or intentional conduct | § 508:15 |
| New Jersey | Liable in cases of donor’s gross negligence, recklessness, or knowing misconduct | Liable in cases of organization’s gross negligence, recklessness, or knowing misconduct | § 24:4A-3 |
| New Mexico | Liable in cases of donor’s gross negligence, recklessness, or intentional conduct | Liable in cases of organization’s gross negligence, recklessness, or intentional conduct | § 41-10-3 |
| New York | Liable if the donor fails to reasonably inspect the food at the time of donation to determine if it’s fit for human consumption;
Liable if the donor knows that the food is modified, tainted, contaminated, or harmful |
No exemptions | § 71-z |
| North Carolina | Liable in cases of donor’s gross negligence, recklessness, or intentional misconduct | Liable in cases of organization’s gross negligence, recklessness, or intentional misconduct | § 99B-10 |
| North Dakota | Liable in cases of donor’s own grossly negligent or willful conduct | Liable in cases of an organization’s grossly negligent or willful conduct | 19-05.1-02 & 19-05.1-03 |
| Ohio | Liable in cases of donor’s acts of gross negligence or willful or wanton misconduct | Liable in cases of an organization’s acts of gross negligence or willful or wanton misconduct | § 2305.37 |
| Oklahoma | Liable in cases of donor’s gross negligence, recklessness, or intentional misconduct | No exemptions | § 76-5.6 |
| Oregon | Liable in cases of donor’s gross negligence, recklessness, or intentional conduct | Liable in cases of organization’s gross negligence, recklessness, or intentional conduct | ORS 30.890 |
| Pennsylvania | Liable in cases of donor’s negligence, recklessness, or intentional misconduct | No exemptions | 10 Pa. Stat. § 354 |
| Rhode Island | Liable in cases of donor’s gross negligence or intentional misconduct | Liable in cases of organization’s gross negligence or intentional misconduct | § 21-34.1-3 |
| South Carolina | Liable in cases of donor’s gross negligence, recklessness, or intentional misconduct | Liable in cases of organization’s gross negligence, recklessness, or intentional misconduct | §§ 15-74-20 & 15-74-30 |
| South Dakota | Liable in cases of donor’s gross negligence, recklessness, or intentional conduct | Liable in cases of organization’s gross negligence, recklessness, or intentional conduct | § 39-4-22 & § 39-4-23 |
| Tennessee | Liable in cases of donor’s gross negligence, recklessness, or intentional conduct | Liable in cases of organization’s gross negligence, recklessness, or intentional conduct | § 53-13-102 & § 53-13-103 |
| Texas | Liable in cases of donor’s act or omission of the donor constituting gross negligence, recklessness, or intentional misconduct | Liable in cases of an organization’s act or omission constituting gross negligence, recklessness, or intentional misconduct | § 76.004 |
| Utah | Liable in cases of donor’s act or omission of the donor that constitutes gross negligence, recklessness, or intentional misconduct | Liable in cases of an organization’s act or omission that constitutes gross negligence, recklessness, or intentional misconduct | § 78B-4-502 |
| Vermont | Liable if the donor has actual knowledge that the food is adulterated, tainted, contaminated, or harmful to the health or well-being of the person consuming the food | No exemptions | § 5762 |
| Virginia | Liable in cases of donor’s gross negligence or intentional misconduct | Liable in cases of organization’s gross negligence or intentional misconduct | § 35.1-14.2 |
| Washington | Liable in cases of donor’s act or omission of the donor constituting gross negligence or intentional misconduct | Liable in matters of the organization’s act or omission of the donor constituting gross negligence or intentional misconduct | RCW 69.80.031 |
| Washington, D.C. | Liable in cases of donor’s gross negligence or intentional misconduct | Liable in cases of organization’s gross negligence or intentional misconduct | § 48–301 |
| West Virginia | Liable in cases of donor’s gross negligence, recklessness, or intentional misconduct | Liable in cases of organization’s gross negligence, recklessness, or intentional misconduct | §19-30-4 |
| Wisconsin | Liable in cases of donor’s own willful or wanton acts or omissions | Liable in cases of an organization’s willful or wanton acts or omission | § 895.51 |
| Wyoming | Liable in cases of donor’s own willful, wanton or reckless act | Liable in cases of an organization’s willful, wanton or reckless act | § 35-7-1301 |
Sample Food Donation Receipt
SAMPLE FOOD DONATION RECEIPT
Charity Name: Townsville Family Shelter
Street Address: 23456 Elm Dr.
City, State, Zip: Townsville, MI 98765
Tax ID: 123-45-6789
Date: July 1, 2022
Donated By: Jane Smith
Donor Address: 12345 Oak St.
City, State, Zip: Townsville, MI 98765
| Description of Food Item(s) | Quantity | Value ($) |
| Canned Food – Cambell’s Chunky Pub-Style Chicken Pot Pie | 2 | $5.98 |
| Canned Food – Armour Corned Beef Hash Hearty Homestyle | 2 | $5.18 |
| Canned Drink – Pepsi 12oz (Pack of 12) | 1 | $7.29 |
| Canned Food – Chef Boyardee Mini Beef Ravioli Tomato Meat Sauce | 2 | $1.98 |
| Canned Food – Del Monte Canned Bartlett Sliced Pears in Heavy Syrup | 4 | $5.56 |
| Canned Food – Del Monte Foods Whole New Potatoes, 14.5 oz | 2 | $3.98 |
| Canned Food – Bumble Bee Wild Alaska Red Salmon, 14.75 oz | 1 | $13.99 |
| Canned Food – Goya Canned Pinto Beans, 15.5 oz | 4 | $3.96 |
| Canned Food – Glory Foods String Beans, 27 oz | 2 | $4.98 |
| Packaged Food – Dole Fruit Bowls Diced Peaches, 4oz, 12 total cups | 2 | $24.18 |
Total Value of Donated Food: Seventy-seven Dollars and Eight cents ($77.08)
Authorized Signature ___________________
Print Name ___________________
Resources
- Federal Enhanced Tax Deduction for Food Donation: A Legal Guide
- Find a Food Pantry (AmpleHarvest.org)
- Find Your Local Food Bank (Feeding America)
- Good Samaritan Food Donation Act of 1996
- Homeless Shelters Directory
- Internal Revenue Code 170(e)(3)
- IRS Tax Exempt Organization Search
- Protecting Americans from Tax Hikes (PATH) Act
- SCHEDULE A (IRS Form 1040)