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

In order to have a successful food donation program, Recyclingworks recommends considering these steps:

Step 1

Step 2

Step 3

1. Identify Food To Donate with Local Partners

Any business that handles food can donate it—as long as they follow food safety standards to maintain quality.

This includes a wide variety of establishments including 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.

Many times, businesses and institutions recognize the opportunity to donate food once they begin a diversion program and start to look at what is being discarded.

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. Determine 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.

All donated food should be protected to prevent food contamination by being stored in food-grade packaging, covered containers, or wrappings separated by food type.

See Conference for Food Protection’s Comprehensive Guidance for Food Recovery Programs (section: Food Safety Procedures) guidance document for additional information.

4. Plan Transportation Logistics

Different types of food have different transportation needs. Canned and shelf-stable foods have different transportation needs than Time/Temperature Control for Safety (TCS) foods.

Discuss how donated food will be transported, including the time, location, and frequency of pickups, and expected donation items and volumes. Clarify whether you are looking for a pickup schedule or on-call services. Coordinate these logistics with your food donation organization. Be sure to exchange contact information in case of unintended changes.

This form is an example of a transportation log that can be used to ensure that food is transported safety and appropriately. For more details on how to transport donated food, check this guide by the Conference for Food Protection.

Building a donation program

When setting up a food donation program it is important to establish procedures that protect the safety of donated foods.

Examples of Best Management Practices include:

Maintain Safe Food Practices

Follow safe food handling and storage practices for prepared food. Create temperature logs that show that the proper temperatures have been maintained

Document Standard Operating Procedures (SOPs)

Write down standard operating procedures (SOPs) on how you will handle food for donation, where you will store it, and what types of food you will be donating

Build Donation into daily workflows

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

Align with your Food Donation organization

Share your SOPs with the organization(s) you partner with, so everyone involved is on the same page. Developing a food donation agreement with your partners can help you clearly lay out expectations and work through concerns

Maintain Safe Food Practices

Follow safe food handling and storage practices for prepared food. Create temperature logs that show that the proper temperatures have been maintained

Document Standard Operating Procedures (SOPs)

Write down standard operating procedures (SOPs) on how you will handle food for donation, where you will store it, and what types of food you will be donating

Align with your Food Donation organization

Build Donation into daily workflows

Additional Resources

Food donation laws and liability protection

Federal Liability Protections

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

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:

Harvard Food Law and Policy Clinic Fact Sheet

United States Legal Guide: Food Donation Law and Policy

tax incentives

The Harvard Food Law and Policy Clinic prepared Massachusetts fact sheet regarding tax incentives for food donation.

Massachusetts does not have a state-level policy on tax incentives for food donation, so businesses are able to use the federal tax incentives.

Based on the Federal Enhanced Tax Deduction for Food Donation, A Legal Guide, a donor meeting the qualifying requirements can calculate the following tax deductions:

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).

(1) Basis Value x 2 or
(2) Basis Value + (Expected profit margin/2)

This 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.

This deduction can be up to 30% of annual taxable income.

Please consult your tax attorney for advice in your specific situation.

For additional details and examples of how to calculate potential tax deductions, refer to our Throwing Away Food & Money resource.

date labeling

In accordance with Massachusetts law, perishable and semi-perishable foods must bear a date label, and food sold or donated past that date label must be safe for human consumption, segregated from other foods, and clearly marked as being past date.

The Harvard Food Law and Policy Clinic has prepared a document specifically about food date labeling in Massachusetts.

Ingredient and allergen labeling

Donated food must comply with state and federal labeling requirements. For packaged or prepared foods that may contain allergens, a warning label must be put on the package stating that the food may contain allergens and that people who may have an allergic reaction should not consume it.

The Comprehensive Guidance for Food Recovery Programs provides a template for donated food labeling on page 49, which includes:

The name and location of the food donation organization

The name and location of the donor

The food description

The date of donation

Allergen disclaimer statement

Most categories of food can be donated. The Emerson Act provides protection from liability for the donation of food that is ‘apparently wholesome’ without visible quality issues. When donating food, it is important to remember that the donation is for human consumption and needs to be handled accordingly. Sometimes, surplus food that went unserved at the end of a meal service or event can be donated. If food looks or smells bad – divert it for composting or anaerobic digestion. See the graphic above as a sample grocery store guidance on which perishable foods could be donated.

Most importantly, coordinate with your food donation organization on which food items will be accepted. Food donation organizations do not want food waste.

For detailed information, see the Conference for Food Protection’s Comprehensive Guidelines for Food Recovery Programs. For more guidance on what foods can be donated, check out our Food Donation Giving Guide. If you have any questions about food safety, contact your local health department.

Food that can be donated

Keep on shelf

Donate or Repurpose

Redirect to Compost or Anaerobic Digestion

Finding partner food donation organizations

It is important to build a contact list of organizations in your area or apps that can accept your surplus food.

You can use the RecyclingWorks Find-a-Recycler tool to find nearby organizations that accept surplus food for donation. Additionally, the Food Rescue Locator is a national resource for locating food donation organizations, built and maintained by Sustainable America, with support and guidance from the Food Rescue Alliance, the Environmental Protection Agency, and the Harvard Law School Food Law and Policy Clinic.

Remember that in order to receive Emerson Act liability protections, the food must be donated directly to individuals in need or to a nonprofit organization.

Building relationships with food organizations

Building relationships with your partner organizations is important to the success of your food donation program.

Frequent communication with partner organizations can foster positive relationships and build trust. It is important to have a written agreement with partner organizations that covers what food will be donated, how that food will be handled and stored, and how frequently that food will be transported.

Food donation partnership agreement: key components

1. Exchange of Basic Information:

· Key contacts
· Anticipated donation frequency

2. Types of Foods to be Donated

3. Food Transport Arrangements

4. Qualifications of Key Staff & Staff Training

Hygiene, food safety, food defense, storage, & transport procedures

5. Communication

6. Resolution of Unsatisfactory Situations

This Food Donation Agreement Form can be used as a template to help cover all aspects of the donation relationship

The RecyclingWorks in Massachusetts program has worked with state and local health officials, food rescue organizations, food banks, and organizations with established food donation programs to develop this Food Donation guidance document. This webpage was originally created in 2015 following three stakeholder meetings and has been updated over time with new information.

This information is not intended to supersede guidance from your local health department, corporate policy, or contractual agreements. Always consult with your local health department for the most accurate and up-to-date information relevant to your business.

Resources & Organizations

Massachusetts Health Departments

Massachusetts Health Officers Association (MHOA)

Massachusetts Environmental Health Association (MEHA)

Massachusetts Department of Public Health

Documents and Guidance

Harvard Food Law and Policy Clinic Fact Sheets – Massachusetts specific

Liability Protection

Tax Incentives

Date Labeling

Harvard Food Law and Policy Clinic- Federal Guidance

Federal Liability Protection for Food Donation LEGAL FACT SHEET

Federal Enhanced Tax Deduction for Food Donation: A Legal Guide

Comprehensive Guidelines for Food Recovery Programs (source: Conference for Food Protection)

How Food Establishments Can Donate Food

How to Transport Donated Food

How to Serve Donated Food

Serving Highly Susceptible Populations

CET Guidance Documents

Prepared Food Guidelines for Food Donation

Food Donation Giving Guide

Miscellaneous Resources

MA State Sanitary Code (105 CMR 590)

2018 Massachusetts and Federal Merged Food Code

2022 FDA Food Code

ServSafe Food Safety Training

Massachusetts Partnership for Food Safety Education

Food Donation Organizations List (coming soon)

Food Donation Contacts RecyclingWorks website Download

Get Guidance Today!

If you would like guidance on starting a donation program, or to speak with an expert about your current food recovery program, call RecyclingWorks in Massachusetts at 1-888-254-5525 or email info@recyclingworksma.com

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