There are greater tax incentives associated with donating food to the CRCTV, a registered 501(c)3 non-profit organization, compared to the tax credit an organization may currently be receiving from inventorying their product as “spoilage or loss.” To learn more about this IRC 170(e)3 provision, visit the IRS’s Publication 526 and view their Food Inventory section for proof of how donating food through this program could save your business more money.

The Bill Emerson Good Samaritan Food Donation Act, a federal law passed in 1996, protects the CRCTV, our food donors, and our food recipients in case someone were to get sick and try to press charges against any of the participating parties. The law states that an individual or company “shall not be subject to civil or criminal liability arising from the nature, age, packaging, or condition of apparently wholesome food or an apparently fit grocery product donate[d] in good faith to a nonprofit organization for ultimate distribution to needy individuals” except in cases of “gross negligence or intentional misconduct.” The Bill Emerson Act hasn’t been tested in court yet, which means there isn’t relevant case law in any state. In the history of food rescue and reclamation programs, there has never been an attempted lawsuit. It is a broadly written federal bill and offers strong protection for good faith donors. 

In essence, this food rescue program will feed more people while saving your business money and reducing the amount of food that goes to the landfill. Please feel free to contact us with questions or concerns at 208-354-0870 or info@crctv.org.