We receive regular donations from food manufacturers, wholesalers, distributors, supermarkets, and growers. These donations range from excess inventory, surplus from test marketing, and short code dated items, to philanthropic donations of first-run products as part of a Corporate Social Responsibility program.
Major donors include:
Our food acquisition professionals know your industry and will ensure the donation process is smooth and efficient. We are experts at handling general food donations, produce, and perishable or frozen food—from a few boxes to multiple truck loads. We can pick up your donation using one of our refrigerated trucks, or you can deliver directly to our facility, Monday through Friday 8:30 AM to 4:30 PM.
For information on making a food donation, contact:
The Greater Boston Food Bank will distribute your donation to our network of member agencies throughout Eastern Massachusetts. The result is that your donation becomes part of a comprehensive solution that feeds thousands of our neighbors in need.
The Greater Boston Food Bank also partners with local retailers. The Retail Donation Program began in the fall of 2009 with 12 stores. It has now expanded to 275 stores and 23 retail partners. The current program focuses on meats – beef, pork, veal, poultry and packaged deli meats. All are frozen prior to expiration and picked up either on a weekly or bi-weekly basis.
Retail size meat and deli products are some of the more difficult for the food bank to source and are highly desirable to our agencies.
Retailers have seen the advantage to partnering with us at the store level – from the impact on their local communities, to the enthusiasm expressed by their team members as the program continues to grow.
We have strategically added new stores in areas that we have existing or new opportunities for pick ups and deliveries to maximize our transportation to the fullest potential. Two temperature controlled vehicles are on the road daily making stops at retail stores to pick up the donated items.
Handling and Storage:
Allowable Deductions for Charitable Donations of Ordinary Income Property: The general rule since 1969 states that a taxpayer who contributes appreciated inventory or certain other ordinary income property is permitted a charitable deduction only for an amount equal to the taxpayer’s basis in the contributed property, generally limited to the adjusted basis of the property, not its fair market value.
Under IRC Section 170 (e) (3), a corporation is entitled to a deduction with respect to a contribution to a public charity or to a private operating foundation of appreciated property described in IRC Section 1221 (1) and (2). That is, certain types of ordinary income property in an amount equal to:
The sum of one-half of the unrealized appreciation (market value minus cost equals appreciation) plus the taxpayer’s cost, but not in excess of twice the cost of the contributed property as described in IRC Section 170 (e) (B).
Example: Selling Price $4.00 Cost $1.00 Gross Profit $3.00 One-half of $3.00 equals $1.50. The maximum deduction can never exceed two times cost ($2.00). Therefore, gross profit is limited to $1.00. Total charitable deduction: $2.00
* A common example of ordinary income property is property held primarily by the donor for sale to customers in the ordinary course of business.
Liability issues: On October 1, 1996, President Clinton signed the Bill Emerson Good Samaritan Food Donation Act to encourage the donation of food and grocery products to non-profit organizations for distribution to individuals in need. This new law makes it easier to donate. Click here to download a copy of the act.
2016 Update: The Path Act includes several improvements to the tax incentives allowable for food donation.