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Food Donation
Food Donation
In 2021, nearly 1.2 million Michiganders faced food insecurity. How can you prevent food loss and waste?
Food insecurity continues to disproportionately impact communities of color and rural communities. Feeding America reports that 26 percent of Black households and 16 percent of Hispanic households were food insecure in 2022.
We've identified three key strategies to reduce food loss and waste:
- Increase your awareness of food labeling to avoid throwing out safe, usable food.
- Understand the protections you have when you donate food to a local food bank or food pantry.
- Increase your awareness of the potential tax incentives available to businesses when donating food.
Prevent food loss by increasing your awareness of food labels and what they mean.
Many consumers throw out food prematurely due to confusion between food safety and food quality.
People are throwing out food that could be eaten or donated because they do not understand food labeling.
If the food label date has passed, food should still be safe to eat. Consumers should assess food for spoilage and look for signs of change of odor, flavor, or texture to indicate spoilage.
Date labels are unregulated under federal law, except for infant formula, and, in some instances, with poultry and egg products. If you are unsure of how to store your food to prevent spoilage, the USDA Food Safety and Inspection Service developed a FoodKeeper app (available for Android and Apple devices) to help you maximize the life of your food and reduce food waste and loss.
Sell by is the date defined by the manufacturer or retailer as the last date on which to they sell temperature sensitive foods. | Safe to eat! Unless food is exhibiting signs of spoilage. |
Expiration is the date defined by the manufacturer or retailers and is based on quality not food safety. | Safe to eat! Unless food is exhibiting signs of spoilage. |
Best by is the date generally used on shelf stable products and is based on quality not food safety. | Safe to eat! Unless food is exhibiting signs of spoilage. |
Use by is the date defined by the manufacturer or retailers as the last to sell products sold on shelf. |
Safe to eat! Unless food is exhibiting signs of spoilage. |
Prevent food loss by understanding the protections you have when donating food to your local food bank or food pantry.
You are protected when you donate food. Under the Bill Emerson Act, people who donate food to nonprofit organizations are protected from liability.
Additional Protections in Michigan
Michigan law offers additional protections to donors of food through the Michigan State Liability Protection Law. Michigan's liability protection extends protection to gleaners and to nonprofit charitable organizations.
You are protected when you donate food.
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What food can you donate?
All food donations must be handled and stored properly to maintain safety and quality. Donated foods should be in its original packaging or properly sealed containers to ensure it remains safe and uncontaminated. Food past its labeled dates are safe to donate as long as the food has been inspected for spoilage. Donors should follow food safety guidelines to ensure food remains safe for consumption.
Types of food you can donate include:
- Canned goods, boxed meals, and dried foods.
- Bottled drinks, such as water, juice, and milk.
- Fruits and vegetables.
Leftover food from meals or parties are generally not able to be donated.
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Why should you donate?Donating food is a safe and legal way to reduce food waste, prevent harmful greenhouse gas emissions, and provide support to people who are in need in your community.
Prevent food loss by increasing awareness of tax incentives available to your business when donating food.
As of December 2015, all businesses- including C-corporations, S-corporations, limited liability corporations (LLCs), partnerships, sole proprietorships- are eligible for an enhanced tax deduction that meets certain criteria.
The enhanced tax deduction provides additional incentive when businesses donate usable food to 501c(3) corporations equal to the cost of the goods and up to half of their unrealized gross profit.
For example, a grocery store donates $100.00 of apples with a fair market value of $130.00. The basis value of these apples was $100.00. The expected profit margin is the fair market value minus the basis value, totaling $30.00. Under the enhanced deduction, the grocery store is eligible to deduct the smaller of:
Basis Value + (expected profit margin divided by 2) | $100 + ($20/2) | $115.00 |
Basis Value x 2 | $100 x 2 | $200.00 |
The enhanced deduction would be $115.00.
Additional Resources:
A Farmer's Guide to the Enhanced Federal Tax Deduction for Food Donation
Food Loss and Waste (FLW)
Food Loss happens when food leaves the human food supply chain on the farm, following harvest, or in the processing or distribution sector. |
Food Loss and Waste (FLW) happens when food intended for human consumption is not ultimately consumed by humans. | Food Waste happens when food leaves the human food supply chain in the retail, food, service, or household sector. |
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Food loss occurs when...
- When food is being dried or milled in the food process.
- When food is being transported.
- When food is being processed and is exposed to bacteria.
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Food waste occurs when...
- When consumers buy too much food and choose to throw out food.
- When food is being transported.
- When food is being processed and is exposed to bacteria.