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Corporate donors are protected from liability under the Bill Emerson Good Samaritan Food Donation Act (PDF)(2 pp, 207K, About PDF). 


Under this Act, as long as the donor has not acted with negligence or intentional misconduct, the company is not liable for damage incurred as the result of illness.


USDA’s Frequently Asked Questions about the Bill Emerson Good Samaritan Food Donation Act (PDF) provides more information on the Act.


Learn more from the Global Food Donation Policy Atlas’ United States Legal Guide - Food Donation Law and Policy (PDF) and the University of Arkansas' Food Recovery – a legal guide (PDF).

Tax Benefits

There are potential tax benefits for companies that donate food.

See Harvard Food Law and Policy Clinic’s Federal Enhanced Tax Deduction for Food Donation, a Legal Guide for information on enhanced tax deductions available to businesses donating food.

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