Resources

Resources

Federal Enhanced Tax Deduction for Food Donation: A Legal Guide

1

The Food Law and Policy Clinic of Harvard Law School, in partnership with the Food Recovery Project at the University of Arkansas, published this updated version of “Federal Enhanced Tax Deduction for Food Donation: A Legal Guide,” to reflect the significant changes Congress made as part of the fiscal year 2016 omnibus budget. These changes aim to increase tax incentives for food donations and prevent food waste. This guide, originally published in November 2015, provides an important resource for food businesses and food recovery organizations to determine whether a food donor is eligible to receive the enhanced deduction.

Download File