The Bill Emerson Good Samaritan Food Donation Act, 42 U.S.C. 1791, protects people and businesses that donate food in good faith from civil and criminal liability arising from the food's nature, age, packaging or condition. It covers apparently wholesome food: food that meets all federal, state and local quality and labeling standards even if it isn't marketable because of its appearance, age, freshness, grade, size or surplus, so short-dated yogurt, day-old bread, spotted bananas and dented cans in good shape all count. The donation goes to a nonprofit that gives it to people in need free or at a good Samaritan reduced price, no more than its cost of handling and distributing. Since amendments signed on January 5, 2023, qualified direct donors, retail grocers, wholesalers, farmers and food processors, restaurants, caterers, schools and colleges, are also protected when they give food directly to a person in need at no cost. The protection stops at gross negligence or intentional misconduct, and it doesn't replace state or local health rules. In the example below, a small-town grocery keeps a donation log. Below are the rules, who's protected, the example, and a free log.
The short version
- Donating food in good faith is protected from liability for the food's nature, age, packaging or condition.
- It covers apparently wholesome food: meeting quality and labeling standards, if not marketable.
- Donations go to a nonprofit that gives food free or at a reduced price covering its costs.
- Since January 2023, grocers, restaurants, farmers and others can give directly to people in need, free.
- Not covered: gross negligence or intentional misconduct.
- State and local health rules still apply.
- Keep a log: what, when, its date code, its condition, and who got it.
- TaroStack records donations as write-offs with their reason and cost. More below.
The rules
| Rule | 42 U.S.C. 1791 |
|---|---|
| Apparently wholesome food | Meets all federal, state and local quality and labeling standards, even if not readily marketable because of appearance, age, freshness, grade, size, surplus or other conditions |
| To a nonprofit | A person or gleaner who donates in good faith for distribution to needy people at zero cost or at a good Samaritan reduced price isn't liable for the food's nature, age, packaging or condition |
| Reduced price | No more than the cost of handling, processing, packaging, transporting and distributing the food |
| Direct donations | A qualified direct donor giving food in good faith directly to a needy person at zero cost is protected too |
| Qualified direct donors | Retail grocers, wholesalers, agricultural producers, processors and distributors, restaurants, caterers, school food authorities, colleges |
| Not protected | Injury or death from gross negligence or intentional misconduct |
| Damaged products | Covered if the nonprofit is told of the condition, agrees to recondition them, and knows how |
| State law | Doesn't supersede state or local health regulations |
The law is 42 U.S.C. 1791. When food past a date can still be sold or given is in is it illegal to sell expired food, and date phrases in best by date format. This is general information, not legal or tax advice.
An example: a small-town grocery
Loup River Grocery, the made-up grocery store in Ord, Nebraska, I use in these examples, gives short-dated and unsellable food to the town pantry and the senior center's meal program, and hot deli trays at closing to a neighbor in need, and logs each one:
| Date | Item | Date code | Qty | At cost | Recipient |
|---|---|---|---|---|---|
| Oct 5 | Local granola, 12 oz | Best by 10/01 | 6 | $21.00 | Town pantry |
| Oct 5 | Sandwich bread | Sell by 10/04 | 14 | $22.40 | Town pantry |
| Oct 5 | Canned tomatoes, dented | Best by 2028 | 9 | $8.10 | Town pantry |
| Oct 12 | Bananas, spotted | 18 | $7.20 | Town pantry | |
| Oct 12 | Yogurt cups | Use by 10/15 | 24 | $14.40 | Senior center meals |
| Oct 12 | Hot meal trays | Made 10/12 | 8 | $16.00 | A neighbor, directly |
| Total | $89.10 |
The dented cans went only after a check that no dent was on a seam and nothing was swollen, and the yogurt went before its use-by date; infant formula past its use-by date is never donated. What expired stock costs is in what is expired stock.
Get the log
Download the food donation log. Two sheets: the log, each donation with its date, item, date code, quantity, value at cost, reason, recipient, the condition checked and initials; and a monthly summary by reason and by recipient. It's an ordinary Excel file with no macros, and it works in Google Sheets, LibreOffice and Numbers.
Where this stops working
Donations are stock leaving the shelf without a sale. If they aren't recorded, the counts drift, and nobody knows what the store gave away or what it would have lost anyway.
How TaroStack does it
TaroStack records donations as write-offs with their reason and cost.
Donations with a reason. Every adjustment carries a reason, so donated stock comes off with its reason and its cost, reported by reason, item and site.
Dates before they run out. Short-dated stock shows in your alerts before its date, so it can be marked down or donated while it's still good.
Lots on the way out. Stock is kept by lot, so the donated lot's date code is on record.
| The job | Notebook | In TaroStack |
|---|---|---|
| What was donated this month | A pantry receipt | Write-offs by reason |
| Yogurt about to date | Found on the shelf | An alert before the date |
| The donated lot's date code | Not recorded | The lot, on record |
Counts, lots, expiry and losses with reasons are on every plan, from $49 a month. The first 30 days are free, with no credit card. If you'd like a hand setting up, ask, and we'll do it with you.