Feeding It Forward is an organization working to alleviate hunger and reduce waste in Napa County and beyond through collaborative efforts. Our customers are organizations fighting food insecurity in Napa Valley and surrounding counties.
By rescuing excess perishable and prepared food within Napa County, delivery to other organizations serving our most vulnerable children, adults, and families. We can address the critical issues of food insecurity and wasted food in our communities.
Our Food Rescue Method
Food donated to Feeding It Forward is not warehoused, but instead transported quickly to ensure freshness and appeal to various programs, shelters, and other organizations working to eliminate food insecurity
What food can be donated?
We accept fresh, frozen, perishable and non-perishable, packaged or bulk food products that have been prepared and handled in accordance with state and local food handling guidelines. There are many different wholesome foods you can donate.
Where does the food go?
Our customers are organizations fighting food insecurity in Napa County and surrounding counties. Many are listed on the Food Resource Listing.
We are addressing the most common barriers to food rescue
- Transportation constraints, thru trained volunteers
- Liability concerns are addressed by strong Federal and State laws. See FAQ for more information.
- Maintaining proper chain of custody by logs
- Assurance donations are handled safely to reduce risk to the donor and recipient
Contact us / Volunteer
Volunteer an hour per week or more, to help end food insecurity by becoming a trained food runner transporting available food from donors to area organizations.
“Model Federal Bill Emerson Good Samaritan Food Donation Act”
The Purpose of the Act: To encourage the donation of food to nonprofit organizations for distribution to those in need and remove concerns around liabilities.
Fear of Liability
Potential donors most often cite fear of liability as the reason they refuse to donate to feeding programs. Before passage of the national law “Model Federal Bill Emerson Good Samaritan Food Donation Act”, all 50 states and the District of Columbia had adopted laws protecting donors. Yet, differences in language and applicability between states often discouraged national and regional companies from donating. With the national law in place, regional and national donors have the uniform language that protects them from civil and criminal liability.
Who is protected
The Bill Emerson Good Samaritan Food Donation Act, or “Good Samaritan Act”, is federal legislation that protects both donors and recipients against liability as long as there has been no gross negligence and/or intentional misconduct.
Protection applies to all financial structures (individuals, corporations, partnerships, organizations, associations, non-profits, and government entities) as well as all sectors of the food industry (wholesalers, retailers, restaurateurs, manufacturers, farmers) .
What is protected
The Act protects products that meet all quality and labeling standards imposed by federal, state and local laws and regulations even though the food may not be “readily marketable due to appearance, age, freshness, grade, size, surplus or other conditions”.
- Dry, Refrigerated and Frozen Food
- Grocery Products (i.e. paper towels, dish soap)
- Health and Beauty Aids (i.e. shampoo)
- Over-the-Counter items (i.e. first aide supplies like bandages)
- Fresh Produce
- Prepared Foods & Perishable Goods (i.e. excess food prepared for a banquet, but not served — like trays of lasagna or pots of soup)
- Semi-finished Product (i.e. Misshapen meat patties for frozen meals, bulk ingredients like excess cereal for granola bars, or undersized frozen vegetables)
Valuable tax benefits
The 1976 Tax Reform Act (Section 2135) made inventory donation to charities more advantageous for business taxpayers by increasing the allowable income tax deduction by 50% of the difference between costs of goods sold and the fair market value of the goods not to exceed two times the cost.
In 2015, Congress passed the PATH Act, which includes several important improvements to tax incentives allowable for food donation.
Allowing all donors regardless of size to take an enhanced tax deduction and allowing a carryforward of the deduction for up to five years. Prior to 2015, only C corporations (large companies) could always take an enhanced tax deduction when donating food to a nonprofit; the law was expanded in 2006 to include non-C corporations (generally smaller companies) but the expansion was temporary until passage of the PATH Act;
Allowing farmers and other “cash method” accounting taxpayers to consider 25% of the fair market value (FMV) of the donated food as the cost to produce the food;
Increasing the 10% cap of allowable charitable contributions to 15% for donated food; and,
Codifying an important Tax Court ruling, Lucky Stores, Inc. v. Commissioner of Internal Revenue which opens more opportunities overall.
Donors are advised to consult with their tax advisor in applying the appropriate deductions, such as IRC Section 170 (e) (3).