Legal

Pension Protection Act of 2006

In August, President Bush signed into law legislation that includes a landmark food donation provision that gives all business taxpayers a real incentive to donate rather than dump excess food.

Download more information [pdf 65KB]

Inter-Faith Food Shuttle Form 990

Download the Inter-Faith Food Shuttle 2009 Form 990 [pdf 5MB]

The Bill Emerson Good Samaritan Act (Federal Legislation)

The Bill Emerson Good Samaritan Food Donation Act ("The Emerson Act") protects all food and food product donors, who act in good faith, from civil or criminal liability. This legislation protects food donors and non-profit feeding programs, with exceptions made for gross negligence: This law supersedes all state laws.

Food may include any "raw, cooked, processed, or prepared edible substance, ice, beverage or ingredient" used or intended for use by humans. Grocery product can include non-food products, including "disposable paper or plastic products, household cleaning products, laundry detergent, cleaning products, or miscellaneous household items."

Download the 1990 Emerson Act [pdf 66KB]

Fair Market Value - Good Harbor

This amendment allows for food donors to self-determine the value of food donated, with restrictions.

(f) Fair Market Value - Safe Harbor. For purposes of determining the amount of charitable contribution deduction, and the reduction in that amount required by section 170 (e) (3), the taxpayer may elect to treat the fair market value of food product inventory at the time of contribution as equal to 2.5 times the donor's cost of good sold for such inventory. An election under paragraph shall apply to all contributions of food product inventory by the taxpayer on or after the 1st day of the 1st taxable year who which such election applies. An election under this subsection shall apply to the taxable year for which it is made and for all subsequent taxable years, unless the taxpayer secures the consent of the Secretary to the revocation of such election.

Amendment to Treasury Regulations under Section 170 of the Internal Revenue Code.

501(c)(3)

Download the Inter-Faith Food Shuttle 501(c)(3) [pdf 64KB]