Every donation generates a tax-deductible donation receipt automatically. Here’s how.
When you donate food through Pantry, you receive a tax receipt documenting the fair market value of your donation. This receipt can be used to claim a tax deduction on your federal income tax return.
Donating food can reduce your taxable income by the fair market value of the items donated. For businesses, the tax benefit can be even greater under IRC Section 170(e)(3), which allows enhanced deductions of up to twice the cost basis.
Pantry bases fair market value estimates on USDA Agricultural Marketing Service (AMS) average commodity pricing — a methodology consistent with how food banks value in-kind food donations. You can always override an estimate with your actual cost or a professional appraisal.
| Category | Avg FMV/lb |
|---|---|
| Produce | $1.50 |
| Canned Goods | $1.20 |
| Bakery | $2.80 |
| Dairy | $2.50 |
| Protein / Meat | $4.00 |
| Frozen Foods | $2.00 |
| Prepared Meals | $3.20 |
| Pantry Staples | $1.40 |
You can always override the estimated value with actual cost or a professional appraisal for items over $250.
Based on USDA AMS average commodity pricing (estimates)
Federal law protects food donors from civil and criminal liability when donating food in good faith. The Bill Emerson Good Samaritan Food Donation Act (42 U.S.C. § 1791), signed in 1996, ensures that:
Donors and food banks are protected from civil and criminal liability for injuries caused by donated food, unless there is gross negligence or intentional misconduct.
As long as you donate food that you reasonably believe is safe and wholesome, you're protected. No special inspection or certification is required.
The law applies uniformly across all 50 states, preempting any less protective state laws.
This means you can donate with confidence. The law is specifically designed to encourage food donation by removing the legal risk.
Source: 42 U.S.C. § 1791 — Bill Emerson Good Samaritan Food Donation Act
Pantry
Tax-Deductible Donation Receipt
Receipt #
PD-2026-00147
Donor
Jane Smith
123 Main St, Augusta, ME 04330
Recipient Organization
Hallowell Food Pantry
123 Second St, Hallowell, ME 04347
EIN: XX-XXXXXXX
Date: March 22, 2026
| Item | Category | Weight | FMV |
|---|---|---|---|
| Organic Apples | Produce | 5 lbs | $7.50 |
| Canned Black Beans (12) | Canned | 10 lbs | $12.00 |
| Sourdough Bread | Bakery | 2 lbs | $4.00 |
| Total Fair Market Value | $23.50 | ||
No goods or services were provided in exchange for this donation.
This receipt is provided for tax purposes. Please consult your tax advisor for guidance on deductibility.
Generated by Pantry — pantrydonate.com
This is a sample. Your actual receipt will include your specific donation details and the receiving food bank’s EIN for IRS reporting.
Donating 5 lbs/week
~260 lbs → ~$390 in estimated value
At a 22% bracket, up to ~$86 — if you itemize
Only helps if you itemize (most people take the standard deduction and see no extra benefit), and an individual's deduction is generally capped at what you paid for the food, not its retail value.
Donating 50 lbs/week
~2,600 lbs → ~$7,800 in deductions
At a 24% bracket: ~$1,872 in tax savings
Under IRC §170(e)(3), qualifying businesses may deduct up to twice the cost basis — potentially doubling this benefit.
Donating 200 lbs/week
~10,400 lbs → ~$15,600 in deductions
At a 24% bracket: ~$3,744 in tax savings
These are estimates for illustrative purposes only. Actual tax benefits depend on your specific tax situation. Consult a qualified tax professional.
Under $250
Keep your Pantry receipt as proof of your donation.
$250 – $500
You'll need a written acknowledgment from the food bank. Pantry generates this automatically.
$500 – $5,000
File IRS Form 8283, Section A with your tax return.
Over $5,000
A qualified appraisal is required. File IRS Form 8283, Section B.
✓ Pantry provides all documentation needed for donations under $5,000.