Best Management Practices for Food Donation

Establish a safe, efficient food donation program with step-by-step guidance from RecyclingWorks in Massachusetts.

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Steps for Establishing a Food Donation Process

1. Identify Food To Donate 

Any business that handles food can donate it—as long as they follow food safety standards to maintain quality.
This includes restaurants, grocery and convenience stores, colleges and universities, K–12 schools, hospitals, corporate cafeterias, caterers, event venues, farms, farmers markets, sports arenas, food manufacturers, and trucking distribution centers. 

To get started, reach out to local food rescue organizations, food banks, or donation apps in your area. Ask what types and quantities of food they accept—whether non-perishable, perishable, or prepared—and explore how your business can collaborate with them. 

Next, review your food scrap stream carefully. Identify surplus food that went unserved at the end of a meal service or event. In many cases, this food is still safe and suitable for donation. 

Learn more about what food can be donated

2. Store Food Safety

Clearly define which surplus foods are safe to donate, and make sure your team follows food safety standards at every step. For example, unserved food from events or meal services can often be donated safely.

To learn more, refer to our Prepared Food: Guidelines for Food Donation document.

3.Coordinate with Food Rescue Organizations 

Initiate conversations with your partner organizations to understand their procedures for pick-up and transportation. Clarify whether you are looking for pick up on a scheduled basis or on-call services. 

4. Packaging, Storage, and Labeling Requirements

Work with the food rescue organization to ensure donated food is packaged, stored, and labeled in a way that maintains food safety and meets all regulatory requirements.

See Conference for Food Protection’s Comprehensive Guidance for Food Recovery Programs

5. Plan Transportation Logistics

Coordinate with your food rescue partner to plan how donated food will be transported. Be specific about the time, location, and frequency of pick-ups, as well as the types and quantities of food you expect to donate. Exchange contact information to stay in touch in case any changes come up.

For more details on best practices, see the Conference for Food Protection’s Guide to Transporting Donated Food.

Building a donation program

Food donations are an important strategy for feeding people and providing access to safe, healthy food. When setting up a food donation program it is important to establish procedures that protect the safety of donated foods. 

Maintain Safe Food Storage

Follow best practices for storing prepared foods safely. Use temperature logs to document that foods are consistently held at the correct temperature to ensure safety and quality.

Document Standard Operating Procedures (SOPs)

Write clear SOPs that explain how your business handles food for donation, including where food is stored and what types of food you donate. This helps ensure consistency and safety across your team.

Train Staff and Build Donation into Daily Workflows

Educate all staff on your food donation procedures. Host training meetings, post signage, and create checklists to support decision-making. Integrate donation steps into existing systems when possible—like adding prompts during inventory scans—and make sure the process is easy for new staff to learn.

Align with Your Food Rescue Partners

Share your SOPs with your food donation partners to ensure alignment. Consider developing a written Food Donation Agreement to set clear expectations and address potential concerns ahead of time.

Additional Resources

Food donation laws and liability protection

Extensive legal research by the Harvard Food Law and Policy Clinic has found no legal cases involving food donation liability. Multiple laws at the federal and state level provide protections that encourage safe food donation.

Federal Liability Protections 

Several federal laws support and protect food donation: 

The Bill Emerson Good Samaritan Food Donation Act (42 U.S.C. § 1791) encourages food donations by shielding businesses from liability when they donate “apparently wholesome” food in good faith to nonprofit organizations. 
Under 42 U.S.C. § 1758(l), schools that participate in the National School Lunch Program and donate excess food also receive protection under the Emerson Act. 
Click here for answers to frequently asked questions about the Emerson Act

Expanded Protection Under the Food Donation Improvement Act (FDIA) 

In January 2023, the Food Donation Improvement Act (FDIA) was signed into federal law. This act enhances the Emerson Act by: 

Extending liability protection to food sold at a reduced price to individuals experiencing food insecurity. 
Covering direct donations from food businesses to individuals in need. 

To help organizations understand these updates, the Harvard Food Law and Policy Clinic released an updated legal fact sheet on federal liability protections for food donation—available in both English and Spanish. 

Additional Protection in Massachusetts

Massachusetts law offers further protection through Mass. Gen. Laws Ch. 94 § 328. This statute includes donated food that is past its labeled date, as long as it is handled in compliance with state food safety regulations.

For more information, explore:

The Harvard Food Law and Policy Clinic Fact Sheet
The United States Legal Guide: Food Donation Law and Policy

tax incentives

The Harvard Food Law and Policy Clinic developed a fact sheet on food donation tax incentives in Massachusetts. Since the state offers no specific policy, businesses can rely on federal tax incentives. According to the Federal Enhanced Tax Deduction for Food Donation guide, eligible donors can calculate deductions as follows:

C – Corp

Eligible businesses can deduct the lesser of:

· Twice the basis value of the donated food, or
· The basis value plus one-half of the expected profit margin (the profit margin the donor would expect if the food were sold at fair market value).

This enhanced deduction can be up to 15% of annual taxable income.

Non C – Corp

Businesses may use the general deduction of their basis value. If the business does not track inventory and is not required to capitalize indirect costs, it can deduct 25% of the fair market value (or retail price) of the donated item, up to 30% of taxable income. 

Please consult your tax attorney to determine how these deductions apply to your specific situation. 

For more examples and details on calculating deductions, refer to the resource: Throwing Away Food & Money. 

Additional Resources

These resources provide guidance on regulations, liability protection, and best practices:

Boards and Health Departments

Massachusetts Health Officers Association (MHOA)
Massachusetts Environmental Health Association (MEHA)
Massachusetts Department of Public Health

Documents and Guidance

Comprehensive Guidelines for Food Recovery Programs
Harvard Food Law and Policy Clinic Fact Sheet
Liability Protection
Tax Incentives
Date Labeling
MA State Sanitary Code (105 CMR 590)
ServSafe Food Safety Training
Massachusetts Partnership for Food Safety Education
How to Serve Donated Food
Serving Highly Susceptible Populations

Building A Donation Program

Comprehensive Guidance for Food Recovery Programs
How to Serve Donated Food
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