Donation Information

I would like to make a donation in the amount of:

$100 $50 $20 $10


I would like this donation to automatically repeat each month

Donor Information

Add me to your mailing list

Please do not publish my name. I would like to remain anonymous.

Donor Address

I am a UK taxpayer and my gift qualifies for Gift Aid.


Waste Not Want Not has strict food safety guidelines for the food that we accept. We gratefully accept semi-perishable (baked items, citrus and other gleaned produce) and non-perishable items if still suitable for human consumption. We also accept perishable and prepared foods maintained in safe temperature zones and chilled or frozen before being donated. (Prepared food must be provided by a regulated or licensed food business, such as a restaurant, caterer, wholesaler or bakery and must exclude foods previously served to the public.) If you have any questions about a potential food donation, please email us


Scheduled Donors

Donors who have food to donate on a regular basis will be scheduled for pick-ups as requested. For more information or to become a Scheduled Donor, please contact us

Infrequent or One-Time Donors

For donors who have food to donate sporadically or even on a single occasion, Waste Not volunteers will be scheduled on an as-needed basis any day of the year. Please email us

United States legal liability issues

The Federal Bill Emerson Good Samaritan Food Donation Act protects the donor and the recipient agency against liability, excepting only gross negligence and/or intentional misconduct. In addition, each state has passed Good Samaritan Laws that provide liability protection to good faith donors. Each of the Harvest Programs we coordinate have established procedures to ensure that safe food handling and storage is built into their donation program.

Federal Law: The Bill Emerson Good Samaritan Food Donation Act

In 1996, President Clinton signed into law The Bill Emerson Good Samaritan Food Donation Act.

Why the Emerson Act is important

Each year, 14 billion pounds of food are sent to landfills. Meanwhile, nearly 30 million Americans, including 12 million children, are at risk of hunger. Potential donors most often cite fear of liability as the reason they refuse to donate to feeding programs. Before passage of the national law, all 50 states and the District of Columbia had adopted laws protecting donors. Yet, differences in language and applicability between states often discouraged national and regional companies from donating. With the national law in place, regional and national donors have the uniform language that protects them from civil and criminal liability.

What does the law do?

The law protects good faith food donors from civil and criminal liability, should the product later cause harm to its recipient. The Emerson Act gives uniform federal protection to donors who may cross state lines.

Who is protected?

The law protects food donors, including individuals, and nonprofit feeding programs who act in good faith. While exceptions are made for gross negligence, the law states that test groups will not be subject to civil or criminal liability. More specifically, the law protects individuals, corporations, partnerships, organizations, associations, governmental entities, wholesalers, retailers, restaurateurs, caterers, farmers, gleaners, nonprofit agencies, and more.

What sort of food is protected?

The Emerson Act provides protection for food and grocery products that meet all quality and labeling standards imposed by federal, state and local laws and regulations even though the food may not be “readily marketable due to appearance, age, freshness, grade, size, surplus or other conditions.”

United States Tax Benefits

The following information is presented for general information only. Consult with your Attorney or Tax Consultant to determine its application to your specific organization and situation.

Current Tax Law

U.S. Congress enacted Section 170 of the Internal Revenue Code in 1976 to encourage donations by allowing C corporations to earn an enhanced tax deduction for donating selected surplus property, including food.

The Code provides that wholesome food that is properly saved, donated to an approved agency and properly receipted is eligible for an enhanced tax deduction. This enhanced deduction is equal to ½ of the donated food’s appreciated value, with the limitation that the total deduction cannot exceed twice the donated food’s basis cost. This incremental tax deduction is calculated from the donated food’s fair market value and basis food and labor cost. The IRS may challenge the value of donated food.

Fair market value (FMV) continues to be evaluated by the IRS on a company by company basis. Congress’ intention to encourage this type of donation would be enhanced by codifying an important Tax Court ruling regarding FMV determinations.

See an explanation of how this enhanced tax deduction applies to donation of wholesome food.