Food Donation Guidance
Food Donation Guidance includes best practices for labeling, storing, and transporting donated food, as well as for establishing partnerships with receiving organizations. This guidance was developed in collaboration with health officials, food rescue organizations, food banks, and organizations with established food donation programs.
Legal Protections
Food donors are protected under the Bill Emerson Good Samaritan Food Donation Act and the Food Donation Improvement Act.
Harvard Food Law and Policy Clinic
There are legal fact sheets from the Harvard Food Law and Policy Clinic on liability protections , date labeling , and tax incentives for food donation in MA.
Federal Tax Code
According to the Federal Tax Code , eligible MA businesses can deduct the lesser of either (a) twice the cost of acquiring the donated food or (b) the cost of acquiring the donated food, plus half of the food’s expected profit margin, if it were sold at fair market value.
Additional Resource
Review RecyclingWorks MA’s Throwing Away Food & Money resource for more information.
