Promoting Food Donation During COVID-19

Why support food donation?

Every year, approximately 40% of all food in the U.S. goes uneaten, much of which is still safe for human consumption. At the same time, in 2019 approximately 42 million Americans, including 13 million children, were food insecure or lacked regular access to a sufficient amount of food to lead an active, healthy lifestyle. Under ordinary circumstances, this troubling paradox demands immediate attention. Since the outbreak of the COVID-19 pandemic, the need for a solution is even more apparent.

COVID-19 has placed additional stress on food systems and exacerbated hunger in the U.S. Children who normally rely on their school cafeteria for one or two meals per day and others who benefit from federal nutrition programs are now home with limited access to food. Seniors and others with limited mobility who rely on community dining centers are transitioning to delivered food. Workers who have been laid off or otherwise seen their income interrupted due to social distancing orders are expected to increasingly turn to charitable organizations or other interim measures for meals.

Meanwhile, we are also seeing a disruption in supply chains that has led to an increase in food surplus at some parts of the food chain. Even as food is flying off the shelves in grocery stores, many suppliers and restaurants are finding themselves with reduced demand due to social distancing measures that have shuttered certain businesses. Universities and other large institutions that have closed or significantly reduced operations are also now left with excess food. And farmers who typically sell at farmers’ markets or distribute produce through farm-to-school channels are searching for new outlets.

Food donation provides a critical solution. Food banks and other food recovery organizations that rescue safe, surplus food and redirect it to those in need play an essential role in combatting both issues of food loss and waste and of food insecurity. This is particularly true in light of COVID-19. From New York to Alabama to Washington and beyond, food banks are facing greater demand, yet are also facing greater pressures as a result of limited resources.

Recognizing the widespread desire to support communities in need and promote more holistic solutions to food insecurity, this page offers answers to the most commonly asked questions about food donation and provides access to resources on food recovery during COVID-19.

---

Want to support food recovery organizations during COVID-19? Here’s what you need to know:

Actions for Businesses Looking to Donate Food:

• Review FLPC’s Guide to Donating Food During the COVID-19 National Emergency.
• The following sites offer maps or resources to link businesses with places to donate in their community:
  • Food Recovery Network
  • EPA’s Excess Food Opportunity Map
  • Hunger Free America
  • Feeding America
  • Ample Harvest has a Find a Pantry map
  • ReFED’s COVID-19 Resources and Food Recovery Innovator Map

Monetary vs. In-Kind Donation

Food banks benefit from in-kind donations, consisting of non-perishable as well as perishable food items that are still safe for human consumption. Monetary donations are also a beneficial means of supporting a local food bank, as many food banks have specialized contracts to purchase food at a discounted rate and can use funds to meet the needs of their specific community.

Actions for the General Public Looking to Support Food Donation:

• Donate money to support organizations providing food to those in need
  • The food recovery organizations linked or listed above are working hard every day to rescue food and feed those in need.
  • Other organizations working to ensure food gets to those in need include:
    • Meals on Wheels
    • No Kid Hungry
• Donate food to local organizations feeding those in need
  • You can donate extra shelf-stable products to the above organizations, or to local food pantries and food recovery organizations in your community
• Reduce your own food waste: 43% of food waste in the U.S. occurs at the household level. To be part of the fight against food waste, you can also take these steps in your own home to reduce the food you throw away:
  • Make a menu and plan ahead for your shopping list – use the Save the Food Planning Guide.
  • Store food properly – use the Save the Food Storage Guide to see how you can properly store food.
  • Don’t throw away past-date food, as most of it is still safe – use the USDA Foodkeeper App to learn about the shelf life of products.
  • Track your household’s food waste to see what you are wasting and how you could avoid it next time.

---

Law & Policy Answers to Your Most Commonly Raised Donation Questions

If someone becomes sick after consuming my food donation, will I be automatically held legally and financially responsible for harm?

No. The United States provides broad legal protection for food donors. The Bill Emerson Good Samaritan Food Donation Act (Emerson Act) provides a federal baseline of civil and criminal liability protections for food donors and the nonprofits that receive and redistribute those donations. To receive this protection, food donors must comply with certain pre-requisites set forth in the Emerson Act. For more information on these requirements, the scope of federal liability protection, and additional state-specific protections, check out the following:

• Emerson Act Fact Sheet
• State-Specific Fact Sheets about Liability Protections
• ReFED’s Food Waste Policy Finder for the latest on state liability protection policies

Isn’t throwing away food a cheaper, more economical option than donating safe, surplus food?

No. While donating food does involve some associated expenses (storage, transport, etc.), the federal government and many state governments offer financial incentives to help offset these costs and encourage donation. At the federal level, tax incentives are available to all businesses in the form of general or enhanced deductions. All but three states with corporate income tax conform to the Internal Revenue Code (I.R.C.) calculation of corporate income tax in lines 1 through 28 of IRS Form 1120. In states with I.R.C. conformity, businesses may be eligible to also count the federal food donation tax deduction in the calculation of their state income taxes. In addition, thirteen states currently offer state-level tax incentives specifically for food donations. For more information, see:

• FLPC’s Legal Guide on the Federal Enhanced Tax Deduction for Food Donation
• State-Specific Fact Sheets on Tax Incentives (each with an overview of federal tax incentives)
• ReFED’s Food Waste Policy Finder for the latest on state tax incentives for food donation
• The Internal Revenue Service website, Substantiating Charitable Contributions

Are there food safety requirements to consider when donating food?

Yes. A key barrier to the donation of surplus food is the lack of knowledge or readily available guidance regarding safety procedures for food donation. During the COVID-19 pandemic, many food donors may face additional questions about food packaging and the steps to reduce potential infection during food pick up or delivery, and other concerns in addition to general food safety. For more information on best practices during the COVID-19 pandemic and for more general information, see:

• FDA Food Safety and the Coronavirus Disease 2019
• USDA Coronavirus page

Can I donate food once the date on the label has passed?

Maybe. Date labels are the dates on food packaging that are accompanied by phrases such as “use by,” “best before,” “sell by,” “enjoy by,” and “expires on.” Consumers, retailers, or manufacturers may discard food due to confusion about selling or donating past-date food. However, most date labels are only used to indicate freshness or quality. There are currently no federal laws regulating food date labels with the exception of those on infant formula, but some states have adopted their own regulations, and several states do restrict past-date donations of certain food items. For additional information on how to navigate this legal framework and to better understand which foods are safe to consume or donate after the affixed date has passed, see the following:

• Date Labels: The Case for Federal Legislation
• The Dating Game: How Confusing Food Date Labels Lead to Food Waste in America
• State-Specific Fact Sheets about Date Labels
• ReFED’s Food Waste Policy Finder for the latest on state date-labeling policy
• Watch: “Expired: Food Waste in America”