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Waste Not Want Not Now  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. 


Potential Donors most often cite fear of liability for the reason they don’t donate.  Please see read our page about the Bill Emerson act and how it protects donors.


United States Tax Benefits

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.