The Federal Bill Emerson Good Samaritan Food Donation Act
This Act went into effect in 1996, to encourage donation of food and grocery products to non-profit organizations for distribution to individuals in need. This law:
- Protects you from liability when you donate to a non-profit organization;
- Protects you from civil and criminal liability should the product donated in good faith later cause harm to the recipient;
- Standardizes donor liability exposure. You or your legal counsel do not need to investigate liability laws in 50 states; and
- Sets a floor of "gross negligence" or intentional misconduct for persons who donate grocery products. According to the new law, gross negligence is defined as "volunteer and conscious conduct by a person with knowledge (at the time of condut) that the conduct is likely to be harmful to the health or well-being of another person."
For more information: Feeding America.
Benefits of Donating Crops to a Food Bank
AB152- 10% tax credit to California growers donating to Food Banks. Effective January 1, 2012, farmers can claim a state tax credit for 10% of the inventory costs of fresh fruits and vegetables California growers donate to California Food Banks. This state tax donation credit is additional to the deduction already allowed taxpayers on their federal returns for general donations to a charitable organization.
Click here for the AB152 Fact Sheet.