Map - The Global Food Donation Policy Atlas

Country

Country Data

Food Safety for Donations

Data Labeling

Liability Protection for Food Donations

Tax Incentives

Tax Barriers

Food Waste Deterrence Policies

Government Grants and Incentives

National Law or Policy on Food Waste

Download PDFs

Argentina

Population -46,621,847

Global Food Security index -<64.8

Food lost and waste -16 million tons

NO POLICY

Government regulates food safety, but relevant laws, policies, and regulations do not clearly reference food donation. Government offers no additional guidance on food safety for donations. The Argentine Food Code containing the national food safety laws does not feature a donation-specific section. The country has also not adopted clear guidance regarding the requirements or best practices for the safety of donated foods.

LIMITED POLICY

Government requires standard date labels for certain foods but does not clearly distinguish between quality-based and safety-based labels and does not permit donation after the quality-based date. Argentina’s existing date labeling regime allows manufacturers to select from several labels and does not clearly convey whether the date refers to the food’s quality or safety. These requirements align with those established by the Mercosur trade group of which Argentina is a member. The lack of clarity surrounding these labels on a national level, however, contributes to food waste and deters food donation, as food donors assume that food is not safe to donate after the affixed date, regardless of its intended meaning.

STRONG POLICY

Government has adopted comprehensive civil and/or criminal liability protections that protect both food donors and food recovery organizations. Such protections are available nationally and support food donation as a safe alternative to discarding food in an expensive set of situations. Argentina is one of the few countries to offer comprehensive national liability protections for food donors and food recovery organizations. The liability protection contained in Argentina’s Food Donation Law covers both food donors that offer food for free to populations in need and food recovery organizations that operate in good faith. Protection is available unless either party was negligent, but good faith on the part of the donor and intermediary is presumed.

LIMITED POLICY

Government offers tax deductions and/or tax credits for in-kind food donations made to food recovery organizations. However, valuation of the donated food prevents food donors from actually receiving any monetary benefit and/or the benefit cap is too low to provide an economic incentive (at 5 percent or below of the donor’s annual revenue). Argentina offers a standard tax deduction for certain food donations of up to 5 percent of the donor’s net taxable profits. However, most donors agree that the incentive is insufficient to offset the cost of donation or to make it a less expensive alternative to discarding safe, surplus food.
The existing tax scheme creates a barrier to donation as a result of the VAT (Impuesto al Valor Agregado). Taxpayers in Argentina are permitted to claim a VAT credit on food that is discarded but are responsible for paying the full cost of this credit if they donate food. As a result, many taxpayers perceive the VAT as imposing a penalty on food donation and prefer to throw away rather than donate food.

Yes

The value-added tax (IGV/VAT/IVA) or other tax levied on sold goods is levied on food that is donated, or a credit on the VAT incurred when acquiring raw goods cannot be credited for food that is donated. Thus, donors and/or recipient organizations bear this additional cost. The existing tax scheme creates a barrier to donation as a result of the VAT (Impuesto al Valor Agregado). Taxpayers in Argentina are permitted to claim a VAT credit on food that is discarded but are responsible for paying the full cost of this credit if they donate food. As a result, many taxpayers perceive the VAT as imposing a penalty on food donation and prefer to throw away rather than donate food.

NO POLICY

Government has not adopted organic waste bans or donation requirements at any level of government. There are currently no national or provincial laws that require private or public operations to donate excess food or that impose a ban on organic waste.

LIMITED POLICY

Government has allocated funding and incentives that may be used for food recovery and donation, but it has not specifically designated funds for such a purpose. The national government has readily engaged with private-sector actors to support food recovery innovation, consistent with its National Program and Plan. Yet, to date, there is no national law that explicitly allocates sustainable funds for food recovery or donation.

STRONG POLICY

Government has adopted a national food donation law or developed a national policy, plan, or strategy that promotes food donation as a solution to food loss and waste. Argentina has established a National Plan for the Reduction of Food Loss and Waste and adopted a National Food Donation Law to ensure that safe food is donated rather than discarded.

Legal Guide-English Legal Guide-Español Policy Recommendations-English Policy Recommendations-Español Executive Summary-English Executive Summary-Español

Australia

Population -26,461,166

Global Food Security index -<75.4

Food lost and waste -7.6 million tons

NO POLICY

Government regulates food safety, but relevant laws, policies, and regulations do not clearly reference food donation. Government offers no additional guidance on food safety for donations. The Australia New Zealand Food Standards Code 2014, which contains the national food safety laws, does not feature a donation-specific section. The country has also not adopted clear guidance regarding the requirements or best practices for the safety of the donated foods. Victoria is the only state or territory in Australia to reference donated food. However, the provision does not have significant bearing on food safety or other aspects of donation.

MODERATE POLICY

Government requires standard date labels for certain foods but does not clearly distinguish between quality-based and safety-based labels or does not permit donation after the quality-based date. Australia’s food date labeling regime requires standard labels to distinguish certain foods that are likely to decline in quality past the date versus those that will decline in safety. However, the national government allows food businesses to include a “packed on” date and requires bread that is sold no later than 12 hours after the time it was baked to be labeled with a different date label. This system of both mandatory and voluntary date labeling leads to confusion, which may limit donation.

MODERATE POLICY

Government has adopted civil/criminal liability protections for food donors and food recovery organizations that support food donation as a safe alternative to discarding food. However, such protections are narrow in scope and/or may be in effect only in certain jurisdictions. Australia has not enacted liability protection for food donation at the national level. However, each state and territory has passed laws to protect food donors from civil liability. Yet, only New South Wales, South Australia, and Tasmania protect not only food donors but also the entity that distributes donated food. Queensland, Victoria, Western Australia, the Northern Territory, and Australian Capital Territory all exclude organizations that distribute food donated by others from civil liability protections.

MODERATE POLICY

Government offers tax deductions and/or tax credits for food donations made to food recovery organizations. While the valuation of the donated food enables donors to claim a practical benefit, the benefit cap or limit is too low to offset the costs of a donation (below 10 percent of the donor’s annual revenue). Australia’s existing tax scheme allows donors to claim a deduction for donations to qualifying institutions under a variety of circumstances. However, the deduction is often the same as or less than the deduction allowed for discarding food. Further, the deduction does not cover the costs associated with donation such as transportation, storage, and refrigeration.

No

The value-added tax (IGV/VAT/IVA) or other tax levied on sold goods is not levied on food donation, is applied at a zero rate, or donors/food recovery organizations may recover this additional cost. There are no specific tax barriers to donation in Australia, as most food and drink is “zero rated” for the value-added tax, known as the goods and services tax (GST) in Australia. This means no GST is charged on such foods. For food that is not “zero rated,” such as confectionary goods, savory snacks, ice cream, biscuits, bakery products, alcohol, and many flavored beverages that are less than 90 percent by volume fruit or vegetable juice, a business can claim an input GST credit for GST paid when acquiring ingredients if the food is donated. This means that taxpayers may offer this food for donation without concern about transferring and reclaiming the GST.

NO POLICY

Government has not adopted organic waste bans or donation requirements at any level of government. There are currently no national or state or territory laws that require private or public operations to donate excess food or that impose a ban on organic waste in Australia.

LIMITED POLICY

Government has allocated funding and incentives that may be used for food recovery and donation, but it has not specifically designated funds for such a purpose. While no national grants are specifically for food donation or recovery efforts, some states and territories have their own funds to support these initiatives. For example, the New South Wales government awarded $337 million in Australian dollars (AUD) in funding for the “Waste Less, Recycle More” initiative. More than AUD$25 million was allocated to prioritize increasing the capacity for surplus food donation and distribution, among several other waste and recycling initiatives.

STRONG POLICY

Government has adopted a national food donation law or developed a national policy, plan, or strategy that promotes food donation as a solution to food loss and waste. To address the environmental, economic, and social impacts of food waste in Australia, the Australian Department of Agriculture, Water and the Environment (DAWE) published the National Food Waste Strategy in 2017. This aligns with the United Nations Transforming Our World: 2030 Agenda for Sustainable Development’s goals of reducing food waste by 50 percent by 2030. The Australian government also contracted Food Innovation Australia Limited (FIAL) to conduct a feasibility study on the National Food Waste Strategy to identify ways to achieve its goals.

Legal Guide-English Policy Recommendations-English Executive Summary-English

Brazil

Population -214.3 million

Global Food Security index -<65.1

Food lost and waste -

MODERATE POLICY

Government clearly references food donation in food safety laws, policies, and regulations. Government either elaborates on specific safety standards that apply to donated food in laws and policies or offers detailed guidance on food safety for donation. Brazil has no specific national law or regulations on food safety for donations but has adopted agency guidance clarifying best practices.

LIMITED POLICY

Government requires standard date labels for certain foods but does not clearly distinguish between quality-based and safety-based labels and does not permit donation after the quality-based date.

STRONG POLICY

Government has adopted comprehensive civil and/or criminal liability protections that protect both food donors and food recovery organizations. Such protections are available nationally and support food donation as a safe alternative to discarding food in an expensive set of situations. Brazil is one of the few countries to offer comprehensive national liability protections for food donors and food recovery organizations.

LIMITED POLICY

Government offers tax deductions and/or tax credits for in-kind food donations made to food recovery organizations. However, valuation of the donated food prevents food donors from actually receiving any monetary benefit and/or the benefit cap is too low to provide an economic incentive (at 5 percent or below of the donor’s annual revenue). In Brazil, the current 2% deduction is insufficient to encourage food donation.

Yes

The value-added tax (IGV/VAT/IVA) or other tax levied on sold goods is levied on food that is donated, or a credit on the VAT incurred when acquiring raw goods cannot be credited for food that is donated. Thus, donors and/or recipient organizations bear this additional cost. Across all states, food donations are exempt from ICMS tax through the federal Comida no Prato program and amended ICMS Agreement No. 018. However, increased guidance and logistical improvements in the ICMS exemption process are required to fully diminish the adverse consequences of the ICMS tax on food donation.

NO POLICY

Government has not adopted organic waste bans or donation requirements at any level of government. In Brazil, there are currently no national or provincial laws that require private or public operations to donate excess food or that impose a ban on organic waste.

LIMITED POLICY

Government has allocated funding and incentives that may be used for food recovery and donation, but it has not specifically designated funds for such a purpose. In Brazil, there is a foundation of government grant opportunities and research grants; however, the programs do not provide sufficient funding and are not adequately publicized to support food donors and food banks across the country, especially in the areas where infrastructure is most significantly lacking.

STRONG POLICY

Government has adopted a national food donation law or developed a national policy, plan, or strategy that promotes food donation as a solution to food loss and waste.

Legal Guide-English Legal Guide-Portuguese Policy Recommendations-English Policy Recommendations-Portuguese Executive Summary-English Executive Summary-Portuguese

Canada

Population -38,516,736

Global Food Security index -<79.1

Food lost and waste -11 million metric tons

NO POLICY

Government regulates food safety, but relevant laws, policies, and regulations do not clearly reference food donation. Government offers no additional guidance on food safety for donations. Canada has no clear national regulations or guidance regarding food safety requirements or best practices for donated food.

MODERATE POLICY

Government requires standard date labels for certain foods but does not clearly distinguish between quality-based and safety-based labels or does not permit donation after the quality-based date. Canada’s labeling regime requires standard labels to distinguish certain foods that are likely to decline in quality past the date versus those that will decline in safety. However, the national government also allows food businesses to choose to include date labels on other products, meaning that a wide range of products carry differing date labels in Canada. This system of both mandatory and voluntary date labeling leads to confusion, which may limit donation.

MODERATE POLICY

Government has adopted civil/criminal liability protections for food donors and food recovery organizations that support food donation as a safe alternative to discarding food. However, such protections are narrow in scope and/or may be in effect only in certain jurisdictions. Canada has not enacted liability protection for food donation at the national level. However, each province, as well as the Northwest Territories and Yukon Territory, has passed laws to protect donor companies and food recovery organizations from civil liability.

LIMITED POLICY

Government offers tax deductions and/or tax credits for in-kind food donations made to food recovery organizations. However, valuation of the donated food prevents food donors from actually receiving any monetary benefit and/or the benefit cap is too low to provide an economic incentive (at 5 percent or below of the donor’s annual revenue). National law allows individual donors to claim a tax credit of 15 percent up to the first $200 of total donations and for corporate donors to claim a deduction for the donation’s fair market value. However, to claim this benefit donors must first count the value of the food in their taxes so the benefit is zeroed out. Many donors find that claiming these benefits is not possible.

No

The value-added tax (IGV/VAT/IVA) or other tax levied on sold goods is not levied on food donation, is applied at a zero rate, or donors/food recovery organizations may recover this additional cost. The existing tax scheme does not create a barrier to donation as a result of the VAT (known as a Goods and Services Tax (GST) in Canada) or other tax requirements. While GST-registered businesses are permitted to charge an input GST or GST credit on goods sold, taxpayers may ultimately reclaim this credit, regardless of whether food is offered for donation.

LIMITED POLICY

Government imposes organic waste bans or food waste penalties that compel certain supply chain actors to reduce food waste with no specific requirement or hierarchy favoring food donation. However, these laws are only applied at the local or regional level, are subject to many exemptions, are very narrowly applied, and/or are not well enforced. There is no national, provincial, or territorial legislation that requires private or public operations to donate excess food, nor is there any organic waste ban imposed at the national level. Several provinces and local governments have passed organic waste bans that promote composting as the preferred method of food recovery.

STRONG POLICY

Government offers sustainable and sufficient grants, incentives, or funding tailored for food donation activities that are widely known and claimed by relevant stakeholders. Government also offers technical assistance for effective utilization of these funds. Canada is one of the few countries to offer governmental support for food recovery and donation. The recently introduced Food Policy for Canada, for example, includes specific H6 funds to support innovative food waste reduction proposals. The government should further clarify these opportunities and ensure that funding streams are sustainable.

STRONG POLICY

Government has adopted a national food donation law or developed a national policy, plan, or strategy that promotes food donation as a solution to food loss and waste. Canada’s National Food Policy features a Food Waste Reduction Challenge, which promotes food recovery and donation as a solution to food loss and waste and food insecurity.

Legal Guide-English Legal Guide-Française Policy Recommendations-English Policy Recommendations-Française Executive Summary-English Executive Summary-Française

Chile

Population -18,549,457

Global Food Security index -<74.2

Food lost and waste -N/A

NO POLICY

Government regulates food safety, but relevant laws, policies, and regulations do not clearly reference food donation. Government offers no additional guidance on food safety for donations. Chile’s Food Sanitary Regulation (RSA) sets forth broad safety standards that presumably apply to food donation. However, the RSA lacks any express reference to donated food. Chile has not otherwise published food safety rules that specifically apply to food donors and food recovery organizations.

LIMITED POLICY

Government requires standard date labels for certain foods but does not clearly distinguish between quality-based and safety-based labels and does not permit donation after the quality-based date. Chile’s Food Sanitary Regulation (RSA) requires manufacturers to affix an “expiration date” and permits the use of a quality-based “minimum duration date” to prepackaged food items. Opportunities exist to better differentiate between quality-based and safety-based labels and to clarify this date labeling scheme in the context of food donation.

NO POLICY

Government has not adopted liability protections for food donors or food recovery organizations that receive and/or redistribute donated food. Chile does not offer liability protections for food donors or food recovery organizations. While these actors are unlikely to face liability under existing laws, some donors and donation-receiving entities may perceive food donation as a potentially risky endeavor.

LIMITED POLICY

Government offers tax deductions and/or tax credits for in-kind food donations made to food recovery organizations. However, valuation of the donated food prevents food donors from actually receiving any monetary benefit and/or the benefit cap is too low to provide an economic incentive (at 5 percent or below of the donor’s annual revenue). Taxpayers may deduct the total value of food donations and up to 5 percent of their taxable net income for donations. A 2020 tax reform clarified that the voluntary destruction of unmarketable food that is still suitable for human consumption is not a deductible expense and may be subject to a tax penalty.

No

The value-added tax (IGV/VAT/IVA) or other tax levied on sold goods is not levied on food donation, is applied at a zero rate, or donors/food recovery organizations may recover this additional cost. The existing tax scheme does not create a barrier to donation as a result of the VAT or other tax requirements. While transactions, including the sale of food, are subject to a standard VAT rate of 19 percent, Chile expressly permits taxpayers to claim the tax credit on food that is donated free of charge.

MODERATE POLICY

Government imposes organic waste bans that incentivize food donation or imposes food donation requirements. These laws are either only enacted at the local level or are enacted at the national level but not yet implemented or are poorly enforced. Chile’s 2020 tax reform indicates that the voluntary destruction of unmarketable food that is still suitable for human consumption may be subject to a 40 percent single tax penalty. However, details concerning the application, implementation, and enforcement of this penalty require further clarification.

NO POLICY

Government does not allocate funding or incentives to support food recovery or donation. The government does not currently administer national grants or incentives to prevent food loss and waste or promote food recovery and donation.

NO POLICY

Government has not adopted a national food donation law or developed a national policy or plan that promotes food donation as a solution to food loss and waste. The Chilean government has formed a multisectoral National Committee for the Prevention of Food Losses and Waste. However, it has not developed a comprehensive legal or policy framework to promote food donation as a solution to food loss, food waste, and hunger.

Legal Guide-English Legal Guide-Español Policy Recommendations-English Policy Recommendations-Español Executive Summary-English Executive Summary-Español

China

Population -1,413,142,846

Global Food Security index -<74.2

Food lost and waste -349 million tons

NO POLICY

Government regulates food safety, but relevant laws, policies, and regulations do not clearly reference food donation. Government offers no additional guidance on food safety for donations. Food safety in China is regulated under the Food Safety Law and the Regulation on Implementation of the Food Safety Law. Neither the law nor the regulation specifically mention food donation, and neither clarify whether the requirements therein apply equally to food that is donated versus sold. Potential donors are often uncertain as to which food safety regulations apply to donated food as opposed to purchased food, as well as the steps necessary to safely donate food in compliance with applicable regulations. There is no official guidance offered on food donation safety.

LIMITED POLICY

Government requires standard date labels for certain foods but does not clearly distinguish between quality-based and safety-based labels and does not permit donation after the quality-based date. All prepackaged foods in China have a “shelf-life” date, which, based on its definition, predominately indicates food quality. The Food Safety Law and GB 7718-2011 National Food Safety Standards-General Rules for the Labeling of Prepackaged Food provide guidance on food labeling. Both the law and the national standard require prepackaged items to be labeled with 保质期, which directly translates as “shelf-life” but also as “best-before date” or “date of minimum durability” in some documents. This causes confusion among stakeholders on the relationship between the shelf-life date and food safety. Further, because it is illegal to donate foods past the date on the label, much food that remains safe for consumption cannot be redistributed and instead is discarded.

NO POLICY

Government has not adopted liability protections for food donors or food recovery organizations that receive and/or redistribute donated food. China does not offer any liability protection for food donors or food recovery organizations.

STRONG POLICY

Government offers tax deductions and/or tax credits specifically for in-kind food donations made to qualifying institutions. Such benefits effectively position donation as an economical alternative to discarding food. There is no cap on the benefit based on donor’s revenue, or the cap is over 10 percent of the donor’s annual revenue. Under Chinese law, businesses may deduct their charitable donations up to 12 percent of the annual profit from their taxable income. If the charitable donation exceeds 12 percent of the company’s profit in a given year, the excess amount may carry over for deduction within three years.

Yes

The value-added tax (IGV/VAT/IVA) or other tax levied on sold goods is levied on food that is donated, or a credit on the VAT incurred when acquiring raw goods cannot be credited for food that is donated. Thus, donors and/or recipient organizations bear this additional cost. Because Chinese tax law treats donation as a sale for VAT purposes, a VAT obligation on the donor and/or food recovery organization may pose a barrier to food donation.

MODERATE POLICY

Government imposes organic waste bans that incentivize food donation or imposes food donation requirements. These laws are either only enacted at the local level or are enacted at the national level but not yet implemented or are poorly enforced. China’s Anti-Food Waste Law establishes a framework for minimizing food loss and waste and changing consumer behavior around food waste particularly in the catering sector, with monetary penalties for violating the provisions therein. While the law encourages food donation, it does not require it or specifically penalize organic waste disposal into landfills.

NO POLICY

Government does not allocate funding or incentives to support food recovery or donation. China does not currently offer any national or regional grants specifically for food donation.

STRONG POLICY

Government has adopted a national food donation law or developed a national policy, plan, or strategy that promotes food donation as a solution to food loss and waste. China passed a comprehensive Anti-Food Waste Law, adopted in April 2021, that complements existing national frameworks for food waste education and reduction.

Legal Guide-English Legal Guide-Mandarin Policy Recommendations-English Policy Recommendations-Mandarin Executive Summary-English Executive Summary-Mandarin

Colombia

Population -49,336,454

Global Food Security index -<60.1

Food lost and waste -9.76 million tons

LIMITED POLICY

Government clearly references food donation in food safety laws, policies, and regulations, but it does not elaborate on specific safety standards that apply to donated food nor specify which rules apply to food donation as opposed to sale. While Colombia’s Law 09/1979 and relevant regulations enumerate national food safety standards, these authorities do not explicitly address food donation. Law 1990/2019 confirms that food donors and food recovery organizations must adhere to relevant food safety rules but does not reference specific provisions.

LIMITED POLICY

Government requires standard date labels for certain foods but does not clearly distinguish between quality-based and safety-based labels and does not permit donation after the quality-based date. Colombia’s date labeling regime is standardized at the national level and requires manufacturers to choose between two date labels: a “minimum duration date” and a “deadline for use” (expressed as “expiration date”). The law does not clearly define these labels as quality-based or safety-based or expressly permit food donation after the quality-based date.

LIMITED POLICY

Government has adopted civil and/or criminal liability protections for food donors, but protection does not extend to donation-receiving entities. Colombia’s Law 1990/2019 offers limited protections to food donors by shifting exclusive responsibility to intermediary food recovery organizations upon receiving the donation. The law does not address whether donors may be found liable for acts prior to the donation and does not offer protections for food recovery organizations acting as intermediaries.

STRONG POLICY

Government offers tax deductions and/or tax credits specifically for in-kind food donations made to qualifying institutions. Such benefits effectively position donation as an economical alternative to discarding food. There is no cap on the benefit based on the donor’s revenue, or the cap is over 10 percent of the donor’s annual revenue. Recent tax reform confirmed that donors may claim a tax credit up to 25 percent of the value of donations made to food bank members and other organizations that promote health, environmental protection, human rights, and poverty reduction.

No

The value-added tax (IGV/VAT/IVA) or other tax levied on sold goods is not levied on food donation, is applied at a zero rate, or donors/food recovery organizations may recover this additional cost. The existing tax scheme does not create a barrier to donation as a result of the VAT or other tax requirements. Most food items are not subject to the standard VAT rate of 19 percent. Donations made to registered food banks are exempt from the tax.

NO POLICY

Government has not adopted organic waste bans or donation requirements at any level of government. Colombia has not enacted a national donation requirement or organic waste ban. Law 1990/2019 states that the government can sanction private-sector actors that fail to comply with measures against food loss and waste, but it has not adopted a regulation offering guidance on this issue.

MODERATE POLICY

Government has adopted or proposed a clear mechanism for delivering grants, incentives, or funding tailored for food donation activities. However, relevant stakeholders are unable to claim or use these benefits or are not provided technical assistance for effective implementation. Law 1990/2019 indicates that the Policy Against Food Loss and Waste will include a funding component to support greater food donation and recovery operations. Details of this funding have not yet been developed.

STRONG POLICY

Government has adopted a national food donation law or developed a national policy, plan, or strategy that promotes food donation as a solution to food loss and waste. Colombia’s Law 1990/2019 established a National Policy Against Food Loss and Waste. The policy provides a comprehensive strategy on food loss and waste as well as recognizes food donation as essential to this pursuit.

Legal Guide-English Legal Guide-Español Policy Recommendations-English Policy Recommendations-Español Executive Summary-English Executive Summary-Español

Costa Rica

Population -5,256,612

Global Food Security index -<77.4

Food lost and waste -N/A

LIMITED POLICY

Government clearly references food donation in food safety laws, policies, and regulations, but it does not elaborate on specific safety standards that apply to donated food nor specify which rules apply to food donation as opposed to sale. The General Health Law and its corresponding regulations impose food safety requirements on food that is offered free of charge, such as donated food. However, these frameworks do not offer specific, clear guidance for food donors or donation-receiving organizations.

LIMITED POLICY

Government requires standard date labels for certain foods but does not clearly distinguish between quality-based and safety-based labels and does not permit donation after the quality-based date. Costa Rica standardizes date labels at the national level to conform with regional labeling regulations. The regional standards are intended to align with the Codex Alimentarius General Standard for Labeling of Prepackaged Foods. However, the regional standards do not clearly differentiate between quality-based and safety-based labels or provide permission to donate after the quality-based date.

NO POLICY

Government has not adopted liability protections for food donors or food recovery organizations that receive and/or redistribute donated food. Costa Rica does not offer liability protections for food donors or food recovery organizations. While these actors are unlikely to face liability under existing laws, some donors and donation-receiving entities may perceive food donation as a potentially risky endeavor.

MODERATE POLICY

Government offers tax deductions and/or tax credits for food donations made to food recovery organizations. While the valuation of the donated food enables donors to claim a practical benefit, the benefit cap or limit is too low to offset the costs of donation (below 10 percent of the donor’s annual revenue). Taxpayers may deduct the fair market value of in-kind donations up to 10 percent of the donor’s net income. This benefit is only available for donations made to qualified organizations, which include those that are dedicated to social welfare and that have registered with the national tax authority.

Yes

The value-added tax (IGV/VAT/IVA) or other tax levied on sold goods is levied on food that is donated, or a credit on the VAT incurred when acquiring raw goods cannot be credited for food that is donated. Thus, donors and/or recipient organizations bear this additional cost. Costa Rica applies the VAT to all food sales, which is broadly defined to include charitable donations. A reduced VAT rate of 1 percent applies to basic food products. However, the tax may still create a burden on donors and food recovery organizations.

NO POLICY

Government has not adopted organic waste bans or donation requirements at any level of government. Costa Rica does not currently impose any donation requirements or food waste penalties to prevent food loss and waste or promote food recovery and donation.

NO POLICY

Government does not allocate funding or incentives to support food recovery or donation. The government does not currently administer national grants or incentives to prevent food loss and waste or promote food recovery and donation.

NO POLICY

Government has not adopted a national food donation law or developed a national policy or plan that promotes food donation as a solution to food loss and waste. The National Policy of Sustainable Production and Consumption (2018–2030) prioritizes the reduction of food waste but does not establish food donation as integral to this strategy. Nongovernmental organizations and institutional actors have also formed the Costa Rican Network for the Reduction of Food Loss and Waste to advocate for policy change.

Legal Guide-English Legal Guide-Español Policy Recommendations-English Policy Recommendations-Español Executive Summary-English Executive Summary-Español

Dominican Republic

Population -10,790,744

Global Food Security index -<65

Food lost and waste -57.2 million kgs

LIMITED POLICY

Government clearly references food donation in food safety laws, policies, and regulations, but it does not elaborate on specific safety standards that apply to donated food nor specify which rules apply to food donation as opposed to sale. The Dominican Republic’s General Regulation for the Control of Food and Beverage Risk features several articles that specifically concern food donation. However, these provisions do not provide clear, specific food safety guidance for food donors or food recovery organizations.

LIMITED POLICY

Government requires standard date labels for certain foods but does not clearly distinguish between quality-based and safety-based labels and does not permit donation after the quality-based date. The General Regulation for the Control of Food and Beverage Risk and NORDOM 53 require manufacturers to affix quality-based date labels to prepackaged foods. These frameworks are not aligned on how this label is expressed and do not provide for the use of a safety-based label for foods that may pose an increased risk to health over time.

NO POLICY

Government has not adopted liability protections for food donors or food recovery organizations that receive and/or redistribute donated food. The Dominican Republic does not offer liability protections for food donors or food recovery organizations. These actors may encounter claims of liability under the existing legal framework, including the national consumer protection law.

LIMITED POLICY

Government offers tax deductions and/or tax credits for in-kind food donations made to food recovery organizations. However, valuation of the donated food prevents food donors from actually receiving any monetary benefit and/or the benefit cap is too low to provide an economic incentive (at 5 percent or below of the donor’s annual revenue). Taxpayers may deduct the value of food donations up to 5 percent of their taxable net income for in-kind and monetary donations made to public and charitable organizations.

No

The value-added tax (IGV/VAT/IVA) or other tax levied on sold goods is not levied on food donation, is applied at a zero rate, or donors/food recovery organizations may recover this additional cost. The Dominican Republic imposes a VAT known as the Transfer of Industrialized Goods and Services Tax (ITBIS). However, the ITBIS does not present a practical barrier to food donation as agricultural food products are exempt from the tax.

NO POLICY

Government has not adopted organic waste bans or donation requirements at any level of government. The Dominican Republic does not currently impose any donation requirements or food waste penalties to prevent food loss and waste or promote food recovery and donation.

NO POLICY

Government does not allocate funding or incentives to support food recovery or donation. The government does not currently administer national grants or incentives to prevent food loss and waste or promote food recovery and donation.

NO POLICY

Government has not adopted a national food donation law or developed a national policy or plan that promotes food donation as a solution to food loss and waste. The Dominican Republic has consistently proposed national laws for the prevention of food loss and waste and the promotion of food donation. However, the government has yet to adopt these measures. In the absence of national law or policy, the National Committee for the Prevention and Reduction of Food Losses and Waste has helped promote food donation efforts.

Legal Guide-English Legal Guide-Español Policy Recommendations-English Policy Recommendations-Español Executive Summary-English Executive Summary-Español

Ecuador

Population -17,483,326

Global Food Security index -<65.6

Food lost and waste -900,000 tons

NO POLICY

Government regulates food safety, but relevant laws, policies, and regulations do not clearly reference food donation. Government offers no additional guidance on food safety for donations. Ecuador’s Organic Food Law and Food Sovereignty Law, and its associated regulations, outlines national food safety requirements but does not reference food donation or feature a donation-specific section. The country also has not adopted clear guidance regarding requirements or best practices around food safety for donation.

MODERATE POLICY

Government requires standard date labels for certain foods but does not clearly distinguish between quality-based and safety-based labels or does not permit donation after the quality-based date. Ecuador’s date labeling scheme mandates that all foods (with some exceptions) have a “maximum consumption date” or “expiration date.” The law does not clearly differentiate between quality-based and safety-based labels but allows donation of food past a quality date.

STRONG POLICY

Government has adopted comprehensive civil and/or criminal liability protections that protect both food donors and food recovery organizations. Such protections are available nationally and support food donation as a safe alternative to discarding food in an expansive set of situations. Ecuador offers civil and criminal liability protection for food donors and food recovery organizations.

NO POLICY

Government does not offer tax benefits that apply to in-kind food donations. Ecuador does not provide any incentives for in-kind donations such as food.

Yes

The value-added tax (IGV/VAT/IVA) or other tax levied on sold goods is levied on some food that is donated, or a credit on the VAT incurred when acquiring raw goods cannot be credited for food that is donated. Thus, donors and/or recipient organizations bear this additional cost. Ecuador’s VAT applies to food and requires payment of a 12 percent tax at each stage of the supply chain including donation for foods that are not specifically taxed at a zero rate, which could create a financial burden on donors and recovery organizations.

STRONG POLICY

Government imposes an organic waste ban that incentivizes donation or imposes a food donation requirement. This applies broadly to waste generators along the supply chain, is readily enforced, and is enacted at the national level. Ecuador bans the disposal of food that is fit for human consumption.

NO POLICY

Government does not allocate funding or incentives to support food recovery or donation. Ecuador does not offer any national or regional grants for food donation.

STRONG POLICY

Government has adopted a national food donation law or developed a national policy, plan, or strategy that promotes food donation as a solution to food loss and waste. Ecuador has adopted a national law or policy to promote food donation or prevent food loss and waste.

Legal Guide-English Legal Guide-Español Policy Recommendations-English Policy Recommendations-Español Executive Summary-English Executive Summary-Español

European Union

Population -450,858,381

Global Food Security index -

Food lost and waste -88 million tons

UNAVAILABLE

Legal Guide-English Food Redistribution in the EU-English Changing the Rules of the Game-English Recommendations for Action in Food Waste Prevention-English Resource Hub of the EU Platform on Food Losses and Waste-English

Ghana

Population -33,846,114

Global Food Security index -<52.6

Food lost and waste -3.2 million tons

LIMITED POLICY

Government clearly references food donation in food safety laws, policies, and regulations, but it does not elaborate on specific safety standards that apply to donated food nor specify which rules apply to food donation as opposed to sale. Ghana’s Public Health Act 851, 2012, which contains the national food safety laws, does not contain food safety requirements for food donations beyond circumstances under which food is donated for entertainment purposes. The country has not adopted clear guidance regarding the requirements or best practices for food donation safety.

MODERATE POLICY

Government requires standard date labels for certain foods but does not clearly distinguish between quality-based and safety-based labels or does not permit donation after the quality-based date. Ghana’s food date labeling regime requires most food to be marked with a date of minimum durability either listed as both a date of manufacture and an expiration date or a “best before” date or “use-by date.” The “best before” date is defined as a “date of minimum durability,” and the “use-by date” is defined as the “recommended last consumption date” or “expiration” or “expiry date.” The regime specifies that food marked with a “best before” date may remain “fully satisfactory” even after the date passes, while food is not marketable after the “use-by date.” Regulations do not expressly permit the past-date donation of food with a “best before” date.

NO POLICY

Government has not adopted liability protections for food donors or food recovery organizations that receive and/or redistribute donated food. Ghana does not offer any liability protection for food donors or food recovery organizations.

LIMITED POLICY

Government offers tax deductions and/or tax credits for in-kind food donations made to food recovery organizations. However, valuation of the donated food prevents food donors from actually receiving any monetary benefit and/or the benefit cap is too low to provide an economic incentive (at 5 percent or below of the donor’s annual revenue). Ghana’s existing tax scheme allows donors to claim a deduction that is equal to the fair market value for both monetary and in-kind donations or contributions made to a charitable organization or a “worthwhile cause.” However, the deduction is often the same as or less than the deduction allowed for discarding food. Further, the deduction does not cover the costs associated with donation such as transportation, storage, and refrigeration.

Yes

The value-added tax (IGV/VAT/IVA) or other tax levied on sold goods is levied on food that is donated, or a credit on the VAT incurred when acquiring raw goods cannot be credited for food that is donated. Thus, donors and/or recipient organizations bear this additional cost. Ghana’s VAT applies to food and requires payment of 12.5 percent with an adjusted “flat-rate” charge of 3 percent for wholesale suppliers or retail sellers. VAT is payable by the supplier or importer of the good or service. However, certain agricultural and aquatic food products in their raw state, produced domestically, are exempt from the VAT and may be donated without imposing VAT duties on the food business or food recovery organization. For all other food donations, such as prepackaged or prepared foods, VAT is applied at each stage of the production and distribution chain, which could create a financial burden for donors and recovery organizations

NO POLICY

Government has not adopted organic waste bans or donation requirements at any level of government. Ghana does not require private or public operations to donate excess food, and no organic waste bans are imposed at the national or country level.

NO POLICY

Government does not allocate funding or incentives to support food recovery or donation. Ghana does not offer any national or regional grants for food donation.

NO POLICY

Government has not adopted a national food donation law or developed a national policy or plan that promotes food donation as a solution to food loss and waste. Ghana has not adopted a national law or policy to promote food donation or prevent food loss and waste.

Legal Guide-English Policy Recommendations-English Executive Summary-English

Guatemala

Population -17,980,803

Global Food Security index -<62.8

Food lost and waste -52 million tons

LIMITED POLICY

Government clearly references food donation in food safety laws, policies, and regulations, but it does not elaborate on specific safety standards that apply to donated food nor specify which rules apply to food donation as opposed to sale. Both the Health Code and the Food Safety Regulation feature provisions that directly concern food donations. These donation-specific provisions are quite general and do not offer clear guidance for food donors or donation-receiving organizations on which safety standards apply to donated food.

LIMITED POLICY

Government requires standard date labels for certain foods but does not clearly distinguish between quality-based and safety-based labels and does not permit donation after the quality-based date. Guatemala standardizes date labels at the national level to conform with regional labeling regulations. The regional standards are intended to align with the Codex Alimentarius General Standard for Labeling of Prepackaged Foods. However, the regional standards do not clearly differentiate between quality-based and safety-based labels or provide permission to donate after the quality-based date.

NO POLICY

Government has not adopted liability protections for food donors or food recovery organizations that receive and/or redistribute donated food. Guatemala does not offer liability protections for food donors or food recovery organizations. While these actors are unlikely to face liability under existing laws, some donors and donation-receiving entities may perceive food donation as a potentially risky endeavor.

LIMITED POLICY

Government offers tax deductions and/or tax credits for in-kind food donations made to food recovery organizations. However, valuation of the donated food prevents food donors from actually receiving any monetary benefit and/or the benefit cap is too low to provide an economic incentive (at 5 percent or below of the donor’s annual revenue). Taxpayers may claim a tax deduction of up to 5 percent of the donor’s annual gross income for both monetary and in-kind donations made to qualified organizations. The charitable deduction is limited to 500,000 quetzales (approximately US$65,000) per year. For in-kind donations, including food, donors also cannot claim a deduction that is greater than the donation’s basis value.

No

The value-added tax (IGV/VAT/IVA) or other tax levied on sold goods is not levied on food donation, is applied at a zero rate, or donors/food recovery organizations may recover this additional cost. The existing tax scheme does not create a barrier to food donation as a result of the VAT. While most transactions, including the sale of food, are subject to a standard VAT rate of 12 percent, Guatemala’s VAT Law exempts all contributions and food donations made to legally registered nonprofit organizations from the tax.

NO POLICY

Government has not adopted organic waste bans or donation requirements at any level of government. Guatemala does not currently impose any donation requirements or food waste penalties to prevent food loss and waste or promote food recovery and donation.

NO POLICY

Government does not allocate funding or incentives to support food recovery or donation. The government does not currently administer national grants or incentives to prevent food loss and waste or promote food recovery and donation.

NO POLICY

Government has not adopted a national food donation law or developed a national policy or plan that promotes food donation as a solution to food loss and waste. Despite recent efforts to adopt a national law on the prevention of food loss and waste and the promotion of food donation, Guatemala has not adopted a national law or policy on this issue.

Legal Guide-English Legal Guide-Español Policy Recommendations-English Policy Recommendations-Español Executive Summary-English Executive Summary-Español

India

Population -1,399,179,585

Global Food Security index -<58.9

Food lost and waste -68.78 million tons (household)

STRONG POLICY

Government explains clear and distinct food safety requirements that apply to donated food in food safety laws, policies, or regulations and offers clear, useful guidance on food safety for donations. Government may partner with agencies to engage in efforts to raise awareness among relevant actors. In 2019 India introduced Surplus Food Regulations, setting standards relevant to leftover food that may be donated. The Food Safety and Standards Authority of India has also launched a Share Food website with additional guidance for food donations.

LIMITED POLICY

Government requires standard date labels for certain foods but does not clearly distinguish between quality-based and safety-based labels and does not permit donation after the quality-based date. According to new date label regulations, India requires an “expiry date” on all foods, with the option of additionally including a “best before” date. These regulations do not sort between foods that increase in risk after the date and those that decline in quality. They do not offer clear guidance to food donors or food recovery organizations as to whether food may be donated after the quality-based “best before” date.

NO POLICY

Government has not adopted liability protections for food donors or food recovery organizations that receive and/or redistribute donated food. Although there have been very few, if any, lawsuits in India related to the consumption of donated food, businesses are reluctant to donate.

NO POLICY

Government does not offer tax benefits that apply to in-kind food donations. India currently offers no national tax incentives, such as deductions or credits, for food donors to help offset the cost of food donation.

No

The value-added tax (IGV/VAT/IVA) or other tax levied on sold goods is not levied on food donation, is applied at a zero rate, or donors/food recovery organizations may recover this additional cost. The existing tax scheme does not create a barrier to food donation as a result of the VAT (known as a Goods and Services Tax (GST) in India) or other tax requirements. While India imposes a GST on certain food items, several foods are exempt from the tax, as are certain charitable organizations. The application of the GST to the free donation of food is not clearly defined. Most businesses report that the GST is not a barrier to donation.

NO POLICY

Government has not adopted organic waste bans or donation requirements at any level of government. There is currently no national, state, or territorial legislation requiring private or public operations to donate excess food. India also has not adopted organic waste bans at the national or local levels.

NO POLICY

Government does not allocate funding or incentives to support food recovery or donation. There are currently no national grants or public funding mechanisms specifically designed to support food donation in India. The government also has not created any recognition programs to promote greater food recovery.

NO POLICY

Government has not adopted a national food donation law or developed a national policy or plan that promotes food donation as a solution to food loss and waste. India has not established a national law or framework that promotes food donation as a solution to food loss, waste, and hunger.

Legal Guide-English Policy Recommendations-English Executive Summary-English

Indonesia

Population -279,476,346

Global Food Security index -<60.2

Food lost and waste -8 million tons

NO POLICY

Government regulates food safety, but relevant laws, policies, and regulations do not clearly reference food donation. Government offers no additional guidance on food safety for donations. Indonesia’s Law No. 18 of 2012 on Food as amended by Law No. 11 of 2020 regarding Job Creation and Government Regulation No. 86/2019, which outline national food safety requirements, do not reference food donation or feature a donation-specific section. The country also has not adopted clear guidance regarding requirements or best practices around food safety for food donation.

LIMITED POLICY

Government requires standard date labels for certain foods but does not clearly distinguish between quality-based and safety-based labels and does not permit donation after the quality-based date. Indonesia’s date labeling scheme mandates that all foods (with minor exceptions) have a quality-based label denoted by “best before.” The law does not clearly differentiate between quality-based and safety-based labels and prohibits the distribution of food past the quality-based date, subjecting violators to administrative penalties such as fines.

NO POLICY

Government has not adopted liability protections for food donors or food recovery organizations that receive and/or redistribute donated food. Indonesia does not offer any liability protection for food donors or food recovery organizations.

NO POLICY

Government does not offer tax benefits that apply to in-kind food donations. Indonesia does not provide any incentives for in-kind donations such as food.

Yes

The value-added tax (IGV/VAT/IVA) or other tax levied on sold goods is levied on food that is donated, or a credit on the VAT incurred when acquiring raw goods cannot be credited for food that is donated. Thus, donors and/or recipient organizations bear this additional cost. Indonesia’s VAT applies to food and requires payment of an 11% tax at each stage of the supply chain including donation, which could create a financial burden on food donors and food recovery organizations.

NO POLICY

Government has not adopted organic waste bans or donation requirements at any level of government. Indonesia does not require private or public operations to donate excess food, nor are there any organic waste bans imposed at the national or regional level.

NO POLICY

Government does not allocate funding or incentives to support food recovery or donation. Indonesia does not offer any national or regional grants for food donation.

NO POLICY

Government has not adopted a national food donation law or developed a national policy or plan that promotes food donation as a solution to food loss and waste. Indonesia has not adopted a national law or policy to promote food donation or prevent food loss and waste.

Legal Guide-English Legal Guide-Bahasa Indonesia Policy Recommendations-English Policy Recommendations-Bahasa Indonesia Executive Summary-English Executive Summary-Bahasa Indonesia

Israel

Population -9,043,387

Global Food Security index -<74.8

Food lost and waste -2.6 million tons

MODERATE POLICY

Government clearly references food donation in food safety laws, policies, and regulations. Government either elaborates on specific safety standards that apply to donated food in laws and policies or offers detailed guidance on food safety for donation. The Public Health (Food) Protection Law (PHPL) is the main food safety legislation in Israel and contains several sections that specifically address food redistribution and food distribution organizations, including an exemption from acquiring production, transportation, and storage licenses. However, the Ministry of Health has not released further clarifying instructions regarding the applicability of the rest of the food safety law to food donation activity.

STRONG POLICY

Government requires standard date labels for certain foods that clearly differentiate between labels being quality-based and safety-based and explicitly permits donation after the quality-based date. Government offers clear guidance about how consumers and food businesses should interpret date labels. Israel employs a dual date labeling scheme, differentiating between foods sensitive to spoilage and those that are not. On a food item, one of two expiry date labels is used: (1) “use by” (לשימוש עד תאריך) is a safety-related date for food that is sensitive to microbial spoilage or (2) “best before” (להשתמש לפני תאריך) for nonsensitive foods, determined by the manufacturer. The Public Health (Food) Protection Law (PHPL) permits food distribution (recovery) organizations to redistribute nonsensitive foods past the recommended date of use provided they have written authorization from the manufacturer.

STRONG POLICY

Government has adopted comprehensive civil and/or criminal liability protections that protect both food donors and food recovery organizations. Such protections are available nationally and support food donation as a safe alternative to discarding food in an expensive set of situations. Under the 2018 Food Donation Encouragement Law, Israel offers civil and criminal liability protection for food donors and food recovery organizations that follow all applicable laws. Protection is available unless either party is negligent.

MODERATE POLICY

Government offers tax deductions and/or tax credits for food donations made to food recovery organizations. While the valuation of the donated food enables donors to claim a practical benefit, the benefit cap or limit is too low to offset the costs of donation (below 10 percent of the donor’s annual revenue). In Israel, both monetary and in-kind donations to certified public institutions are eligible for a tax credit based on the value of the contribution—35 percent for individuals or 23 percent for corporations. In a single tax year, the tax credit cannot exceed the lesser of either 30 percent of the taxpayer’s chargeable income or NIS10,019,808 (US$2,749,786).

No

The value-added tax (IGV/VAT/IVA) or other tax levied on sold goods is not levied on food donation, is applied at a zero rate, or donors/food recovery organizations may recover this additional cost. The existing tax scheme does not create a barrier to food donation as a result of the VAT or other tax requirements. Israel does not levy the VAT or impose an additional tax burden on food donations.

NO POLICY

Government has not adopted organic waste bans or donation requirements at any level of government. Israel does not require private or public operations to donate excess food, nor are there organic waste bans imposed at the national or local levels.

LIMITED POLICY

Government has adopted or proposed a clear mechanism for delivering grants, incentives, or funding tailored for food donation activities. However, relevant stakeholders are unable to claim or use these benefits, or are not provided technical assistance for effective implementation. Israel does not offer any national or regional grants to build food donation infrastructure or to invest in food donation activities. However, the 2018 Food Donation Encouragement Law introduced a government public recognition program for food donors that has not yet been implemented.

NO POLICY

Government has not adopted a national food donation law or developed a national policy or plan that promotes food donation as a solution to food loss and waste. While Israel has adopted the 2018 Food Donation Encouragement Law to offer liability protection, the government has yet to promote a national food waste reduction or food donation law or national strategy.

Legal Guide-English Legal Guide-Hebrew Policy Recommendations-English Policy Recommendations-Hebrew Executive Summary-English Executive Summary-Hebrew

Kenya

Population -57,052,004

Global Food Security index -<53

Food lost and waste -5.2 million tons

LIMITED POLICY

Government clearly references food donation in food safety laws, policies, and regulations, but it does not elaborate on specific safety standards that apply to donated food nor specify which rules apply to food donation as opposed to sale. Kenya’s Public Health Act (PHA) and the Food, Drugs and Chemical Substances Act (FDCSA) enumerate national food safety standards that presumably apply to food that is distributed free of charge, but these laws and their implementing regulations do not specifically reference safety standards for donated food.

MODERATE POLICY

Government requires standard date labels for certain foods but does not clearly distinguish between quality-based and safety-based labels or does not permit donation after the quality-based date. Kenya’s Labelling of Pre-packaged Foods – General Requirements establish a dual date labeling scheme for prepackaged foods, which distinguishes between safety-based and quality-based labels. Regulations do not expressly permit past-date donation of food with a quality date.

NO POLICY

Government has not adopted liability protections for food donors or food recovery organizations that receive and/or redistribute donated food. Kenya does not offer any liability protection for food donors or food recovery organizations.

NO POLICY

Government does not offer tax benefits that apply to in-kind food donations. Kenya does not provide any tax incentives for in-kind donations such as food.

No

The value-added tax (IGV/VAT/IVA) or other tax levied on sold goods is not levied on food donation, is applied at a zero rate, or donors/food recovery organizations may recover this additional cost. Kenya’s VAT system provides two categories of exceptions to taxable supplies that directly impact food products, which are “exempt” and “zero-rated.” Certain foods in Kenya are exempt or zero-rated, while some food products are both exempt and zero-rated.

NO POLICY

Government has not adopted organic waste bans or donation requirements at any level of government. Kenya does not require private or public operations to donate excess food, nor are there organic waste bans imposed at the national level or county level.

NO POLICY

Government does not allocate funding or incentives to support food recovery or donation. Kenya does not offer any national or county grants for food donation.

NO POLICY

Government has not adopted a national food donation law or developed a national policy or plan that promotes food donation as a solution to food loss and waste. Kenya has not adopted a national law or policy to promote food donation or prevent food loss and waste.

Legal Guide-English Policy Recommendations-English Executive Summary-English

Mexico

Population -129,875,529

Global Food Security index -<69.1

Food lost and waste -20.4 million tons

LIMITED POLICY

Government clearly references food donation in food safety laws, policies, and regulations, but it does not elaborate on specific safety standards that apply to donated food nor specify which rules apply to food donation as opposed to sale. Mexico’s national food safety rules are largely contained in the General Health Law, which features a provision specific to donation. The law requires organizations supplying, receiving, or distributing food to comply with sanitary controls set forth in the law. However, it does not offer additional guidance or reference specific provisions with which food donors and food recovery organizations must comply.

MODERATE POLICY

Government requires standard date labels for certain foods but does not clearly distinguish between quality-based and safety-based labels or does not permit donation after the quality-based date. Mexico has enacted national date labeling standards, which require manufacturers of prepackaged foods to select from either a safety-based label, referred to as the “expiration date,” or a quality-based label, referred to as the “preferred consumption date.” The law does not address whether food may be donated after the preferred consumption date has passed.

LIMITED POLICY

Government has adopted civil and/or criminal liability protections for food donors, but protection does not extend to donation-receiving entities. Mexico currently offers limited national liability protection for food donors. The General Health Law protects food donors by shifting exclusive responsibility to intermediary food recovery organizations. It also imposes penalties for those that knowingly or negligently authorize the distribution of food that is unsafe for human consumption. Some states have also adopted liability protections for food donation.

MODERATE POLICY

Government offers tax deductions and/or tax credits for food donations made to food recovery organizations. While the valuation of the donated food enables donors to claim a practical benefit, the benefit cap or limit is too low to offset the costs of donation (below 10 percent of the donor’s annual revenue). Mexico provides national tax deductions to corporate and individual taxpayers that offer food for donation, provided it is still suitable for human consumption. Donors agree that the general deduction, which allows donors to claim up to 7 percent of the donor’s taxable income or profit, and an additional monthly deduction do not always cover the full cost of donation.

No

The value-added tax (IGV/VAT/IVA) or other tax levied on sold goods is not levied on food donation, is applied at a zero rate, or donors/food recovery organizations may recover this additional cost. The existing tax scheme does not create a barrier to food donation as a result of the VAT or other tax requirements. Mexico imposes a VAT at a general rate of 16 percent on goods sold but exempts most food items from this tax. As a result, food donors do not have to bear this additional cost. Mexico does not impose other tax burdens on donated food.

LIMITED POLICY

Government imposes organic waste bans or food waste penalties that compel certain supply chain actors to reduce food waste with no specific requirement or hierarchy favoring food donation. However, these laws are only applied at the local or regional level, are subject to many exemptions, are very narrowly applied, and/or are not well enforced. There is no national legislation that requires private or public operations to donate excess food, nor are there organic waste bans imposed at the national level. However, these policies have been adopted at the state level, imposing sanctions on individuals or organizations that contribute to unnecessary food waste.

NO POLICY

Government does not allocate funding or incentives to support food recovery or donation. Mexico has identified insufficient cold-chain infrastructure and a lack of financial support for food recovery as among the main drivers of food loss and waste. Nevertheless, there are currently no national grants or public funding mechanisms specifically designed to support on-farm recovery or food donation. Investments in cold-chain management focus on export supply chains rather than domestic food recovery efforts. National grant funding targets rural development and poverty reduction but fails to support food donation.

NO POLICY

Government has not adopted a national food donation law or developed a national policy or plan that promotes food donation as a solution to food loss and waste. State governments in Mexico are increasingly adopting laws and policies to prevent food loss and waste and to promote food donation. However, no such framework has been adopted on the national level.

Legal Guide-English Legal Guide-Español Policy Recommendations-English Policy Recommendations-Español Executive Summary-English Executive Summary-Español

Nigeria

Population -230,842,743

Global Food Security index -<42

Food lost and waste -37.9 million tons

NO POLICY

Government regulates food safety, but relevant laws, policies, and regulations do not clearly reference food donation. Government offers no additional guidance on food safety for donations. Nigeria’s National Agency for Food and Drug Administration and Control Act, the Food and Drugs Act, and the Counterfeit and Fake Drugs and Unwholesome Processed Foods Act enumerate national food safety standards. These laws do not feature a donation-specific section, nor do they explicitly mention food donation. Nigeria has also not adopted clear guidance regarding the requirements or best practices for the safety of the donated food.

MODERATE POLICY

Government requires standard date labels for certain foods but does not clearly distinguish between quality-based and safety-based labels or does not permit donation after the quality-based date. Nigeria’s Pre-Packaged Food, Water and Ice Labelling Regulations (2019) under the National Agency for Food and Drug Administration and Control Act establish a dual date labeling scheme for prepackaged foods, which distinguishes between safety-based and quality-based labels. Regulations do not expressly permit donation of food past the quality-based date.

NO POLICY

Government has not adopted liability protections for food donors or food recovery organizations that receive and/or redistribute donated food. Nigeria does not offer any liability protections for food donors or food recovery organizations.

NO POLICY

Government does not offer tax benefits that apply to in-kind food donations. Nigeria does not provide any tax incentives for in-kind food donations. There are also no tax incentives for donations to certain nonprofit organizations, including most food recovery organizations.

No

The value-added tax (IGV/VAT/IVA) or other tax levied on sold goods is not levied on food donation, is applied at a zero rate, or donors/food recovery organizations may recover this additional cost. Nigeria’s VAT system provides two categories of exceptions to taxable supplies that directly impact food products. Basic food items in Nigeria are exempt from VAT. Goods, including food purchased for use in humanitarian, donor-funded projects, are zero-rated. This means that no VAT is due when food is donated and the VAT scheme does not pose a barrier to food donation.

NO POLICY

Government has not adopted organic waste bans or donation requirements at any level of government. Nigeria does not require private or public operations to donate excess food, nor are there organic waste bans imposed at the national or state level.

NO POLICY

Government does not allocate funding or incentives to support food recovery or donation. Nigeria does not offer any national or state grants for food donation.

NO POLICY

Government has not adopted a national food donation law or developed a national policy or plan that promotes food donation as a solution to food loss and waste. Nigeria has not adopted a national law or policy to promote food donation or prevent food loss and waste.

Legal Guide-English Policy Recommendations-English Executive Summary-English

Paraguay

Population -7,439,863

Global Food Security index -<58.6

Food lost and waste -510,256 tons (household)

NO POLICY

Government regulates food safety, but relevant laws, policies, and regulations do not clearly reference food donation. Government offers no additional guidance on food safety for donations. Paraguay’s Health Code and its associated regulations outline national food safety requirements but do not reference food donation or feature a donation-specific section. The country also has not adopted clear guidance regarding requirements or best practices around food safety for donation.

MODERATE POLICY

Government requires standard date labels for certain foods but does not clearly distinguish between quality-based and safety-based labels or does not permit donation after the quality-based date. Paraguay’s date labeling scheme mandates that all foods (with some exceptions) include a label with a duration date and a phrase from an approved list. The law does not clearly differentiate between quality-based and safety-based phrases, but it allows donation of food past a quality date.

STRONG POLICY

Government has adopted comprehensive civil and/or criminal liability protections that protect both food donors and food recovery organizations. Such protections are available nationally and support food donation as a safe alternative to discarding food in an expansive set of situations. Paraguay offers civil and criminal liability protection for food donors and food recovery organizations

LIMITED POLICY

Government offers tax deductions and/or tax credits for in-kind food donations made to food recovery organizations. However, valuation of the donated food prevents food donors from actually receiving any monetary benefit and/or the benefit cap is too low to provide an economic incentive (at 5 percent or below of the donor’s annual revenue). Paraguay provides a tax deduction for food donation, but the benefit is capped at 1 percent of annual gross income.

Yes

The value-added tax (IGV/VAT/IVA) or other tax levied on sold goods is levied on food that is donated, or a credit on the VAT incurred when acquiring raw goods cannot be credited for food that is donated. Thus, donors and/or recipient organizations bear this additional cost. Paraguay’s VAT applies to food and requires payment of a 5 percent tax at each stage of the supply chain, which could create a financial burden on food donors and food recovery organizations.

MODERATE POLICY

Government imposes organic waste bans that incentivize food donation or imposes food donation requirements. These laws are either only enacted at the local level or are enacted at the national level but not yet implemented or are poorly enforced. Paraguay bans customs officials from discarding food that is fit for human consumption.

NO POLICY

Government does not allocate funding or incentives to support food recovery or donation. Paraguay does not offer any national or regional grants for food donation.

STRONG POLICY

Government has adopted a national food donation law or developed a national policy, plan, or strategy that promotes food donation as a solution to food loss and waste. Paraguay has adopted a national law or policy to promote food donation or prevent food loss and waste.

Legal Guide-English Legal Guide-Español Policy Recommendations-English Policy Recommendations-Español Executive Summary-English Executive Summary-Español

Peru

Population -32,440,172

Global Food Security index -<70.8

Food lost and waste -9 million tons

LIMITED POLICY

Government clearly references food donation in food safety laws, policies, and regulations, but it does not elaborate on specific safety standards that apply to donated food nor specify which rules apply to food donation as opposed to sale. Both the Food Safety Act and the General Health Law establish a minimum food safety standard that extends to food that is distributed or offered free of charge. The regulation of the Food Safety Act explicitly references food donation but does not detail the specific food safety standards that apply to donated food.

LIMITED POLICY

Government requires standard date labels for certain foods but does not clearly distinguish between quality-based and safety-based labels and does not permit donation after the quality-based date. Peru’s date labels are standardized under Technical Rule 209.038, which requires all perishable foods to feature an “expiration date.” The regulatory definition does not define this date as a safety-based label or offer an alternative quality-based label for manufacturers to choose.

MODERATE POLICY

Government has adopted civil/criminal liability protections for food donors and food recovery organizations that support food donation as a safe alternative to discarding food. However, such protections are narrow in scope and/or may be in effect only in certain jurisdictions. The Food Donation Law limits the liability of food donors and food recovery organizations, imposing criminal or civil liability only if there is proof of gross negligence or fraud associated with the donated food.

MODERATE POLICY

Government offers tax deductions and/or tax credits for food donations made to food recovery organizations. While the valuation of the donated food enables donors to claim a practical benefit, the benefit cap or limit is too low to offset the costs of donation (below 10 percent of the donor’s annual revenue). Pursuant to the Food Donation Law, corporate donors may claim up to 10 percent of their net income, with the deduction not to exceed 1.5 percent of the total value of net food sales made by the donor during the fiscal year. The Food Donation Law also provides for additional benefits to help promote donation, including in states of emergency. Even so, most donors and food recovery organizations report that it is cheaper to throw away food than to donate it.

No

The value-added tax (IGV/VAT/IVA) or other tax levied on sold goods is not levied on food donation, is applied at a zero rate, or donors/food recovery organizations may recover this additional cost. The existing tax scheme does not create a barrier to food donation as a result of the VAT (known as the Impuesto General a las Ventas or IGV in Peru) or other tax requirements. Food is subject to the standard 16 percent IGV rate pursuant to the General Sales Tax and Selective Consumption Tax Law. However, the Food Donation Law allows food donors to reclaim the IGV credit on food donations made free of charge to tax-exempt organizations that are registered as donation-receiving entities.

MODERATE POLICY

Government imposes organic waste bans that incentivize food donation or imposes food donation requirements. These laws are either only enacted at the local level or are enacted at the national level but not yet implemented or are poorly enforced. The Food Donation Law includes a donation requirement on food storage facilities and supermarkets. The requirement was intended to go into effect in August 2019, three years after the law’s enactment. However, due to a lack of final regulations, the requirement is not enforced.

MODERATE POLICY

Government has adopted or proposed a clear mechanism for delivering grants, incentives, or funding tailored for food donation activities. However, relevant stakeholders are unable to claim or use these benefits or are not provided technical assistance for effective implementation. The Law Against Food Loss and Waste recognizes government financial support for food loss and waste reduction activities. Regulations further task the government with promoting participation in grant competitions to fund relevant projects. The specific grant and funding opportunities, however, are not identified.

STRONG POLICY

Government has adopted a national food donation law or developed a national policy, plan, or strategy that promotes food donation as a solution to food loss and waste. The Peruvian government adopted a law that promotes food donation and facilitates the transport of donations in situations of natural disasters. The government has enacted a national law that promotes the reduction and prevention of food loss and waste.

Legal Guide-English Legal Guide-Español Policy Recommendations-English Policy Recommendations-Español Executive Summary-English Executive Summary-Español

Singapore

Population -5,975,383

Global Food Security index -<73.1

Food lost and waste -763,000 tons

MODERATE POLICY

Government clearly references food donation in food safety laws, policies, and regulations. Government either elaborates on specific safety standards that apply to donated food in laws and policies or offers detailed guidance on food safety for donation. The Sale of Food Act establishes food safety standards in Singapore but appears to exclude donated food from its requirements. However, the National Environment Agency (NEA) issued robust guidance in 2016 on food safety for food donations in Singapore, detailing clear instructions on handling donated food.

LIMITED POLICY

Government requires standard date labels for certain foods but does not clearly distinguish between quality-based and safety-based labels and does not permit donation after the quality-based date. Singapore’s date labeling regime requires manufacturers to choose between four date labels: “use by,” “sell by,” “expiry date,” or “best before.” The law does not clearly define these labels as quality-based or safety-based or expressly permit the donation of food after the quality-based date.

NO POLICY

Government has not adopted liability protections for food donors or food recovery organizations that receive and/or redistribute donated food. Singapore does not currently offer any national liability protection for food donors or food recovery organizations. Although there have been very few, if any, lawsuits in Singapore related to the consumption of donated food, businesses are reluctant to donate food.

NO POLICY

Government does not offer tax benefits that apply to in-kind food donations. Singapore currently offers no national tax incentives, such as deductions or credits, to help offset the cost of food donation for donors.

No

The value-added tax (IGV/VAT/IVA) or other tax levied on sold goods is not levied on food donation, is applied at a zero rate, or donors/food recovery organizations may recover this additional cost. The existing tax scheme does not create a barrier to food donation as a result of the VAT (known as a Goods and Services Tax (GST) in Singapore) or other tax requirements. While in-kind food donations incur input GST upon initial purchase by the donor, businesses are able to claim an input credit even though the food was offered for donation, thereby offsetting the cost.

NO POLICY

Government has not adopted organic waste bans or donation requirements at any level of government. Singapore does not currently impose any donation requirements or food waste penalties to prevent food loss and waste or promote food recovery and donation.

NO POLICY

Government does not allocate funding or incentives to support food recovery or donation. There are currently no national grants or public funding mechanisms specifically designed to support food donation in Singapore. The government also has not created any recognition programs to promote greater food recovery.

NO POLICY

Government has not adopted a national food donation law or developed a national policy or plan that promotes food donation as a solution to food loss and waste. Singapore has not adopted a national law or policy that focuses on food donation as a solution to food loss, food waste, and hunger. However, the government has elevated the reduction of food loss and waste as a national priority under the Resource Sustainability Act 2019 and the “Towards Zero Waste”
campaign.

Legal Guide-English Policy Recommendations-English Executive Summary-English

South Africa

Population -58,048,332

Global Food Security index -<61.7

Food lost and waste -10 million tons

LIMITED POLICY

Government clearly references food donation in food safety laws, policies, and regulations, but it does not elaborate on specific safety standards that apply to donated food nor specify which rules apply to food donation as opposed to sale. South Africa’s Foodstuffs, Cosmetics and Disinfectants Act (FCDA) and relevant regulations enumerate national food safety standards that apply to food that is distributed free of charge. Thus, they implicitly relate to donated food. Neither the law nor its regulations offer specific, tailored safety standards for donated food.

LIMITED POLICY

Government requires standard date labels for certain foods but does not clearly distinguish between quality-based and safety-based labels and does not permit donation after the quality-based date. South Africa’s date labeling scheme is standardized at the national level through the Regulations Relating to the Labeling and Advertising of Foodstuffs (No. R.146) under the Foodstuffs, Cosmetics and Disinfectants Act (FCDA). The labeling regulations apply to all food that is offered for sale, including food that is donated. However, the law does not clearly define these labels as quality-based or safety-based or expressly permit food donation after the quality-based date.

NO POLICY

Government has not adopted liability protections for food donors or food recovery organizations that receive and/or redistribute donated food. South Africa does not offer any liability protections for food donors or food recovery organizations.

MODERATE POLICY

Government offers tax deductions and/or tax credits for food donations made to food recovery organizations. While the valuation of the donated food enables donors to claim a practical benefit, the benefit cap or limit is too low to offset the costs of donation (below 10 percent of the donor’s annual revenue). South Africa’s Income Tax Act of 1962 allows corporate and individual donors to claim an annual deduction for their total value of charitable donations (monetary and in-kind) made to qualifying organizations up to 10 percent of the taxpayer’s annual taxable income. This includes registered public benefit organizations (PBOs) such as food banks. However, most donors agree that the incentive is insufficient to offset the cost of donation or to make it a less expensive alternative to discarding safe, surplus food.

No

The value-added tax (IGV/VAT/IVA) or other tax levied on sold goods is not levied on food donation, is applied at a zero rate, or donors/food recovery organizations may recover this additional cost. In South Africa vendors must levy a standard rate of 15 percent for all commercial transactions, including the sale of food. However, the VAT Act and the Tax Administration Act also permit vendors to claim a refund from the South Africa Revenue Service.

LIMITED POLICY

Government imposes organic waste bans or food waste penalties that compel certain supply chain actors to reduce food waste with no specific requirement or hierarchy favoring food donation. However, these laws are only applied at the local or regional level, are subject to many exemptions, are very narrowly applied, and/or are not well enforced. There is no national legislation that requires private or public operations to donate excess food, nor are there organic waste bans imposed at the national level. At the provincial level, Western Cape enacted an organic waste ban to divert food waste from landfills.

NO POLICY

Government does not allocate funding or incentives to support food recovery or donation. South Africa has readily engaged with relevant stakeholders in developing the South Africa Food Loss and Waste Voluntary Agreement. However, no national law allocates funds for food recovery and donation.

NO POLICY

Government has not adopted a national food donation law or developed a national policy or plan that promotes food donation as a solution to food loss and waste. The South African government recently developed the Food Loss and Waste Voluntary Agreement in partnership with the Consumer Goods Council of South Africa. While this agreement seeks to leverage food recovery and donation as a solution to food loss, food waste, and hunger, it does not constitute an official government policy or legal framework.

Legal Guide-English Policy Recommendations-English Executive Summary-English Survey-English

United Kingdom

Population -68,138,484

Global Food Security index -<78

Food lost and waste -13.1 million tons

STRONG POLICY

Government explains clear and distinct food safety requirements that apply to donated food in food safety laws, policies, or regulations and offers clear, useful guidance on food safety for donations. Government may partner with agencies to engage in efforts to raise awareness among relevant actors. The United Kingdom has a detailed legal framework relevant to food donation including retained EU law—EU laws that were adopted by the United Kingdom and remained part of UK law after its exit from the European Union—UK law, and devolved country-specific law. The UK government and its devolved countries’ governments provide funding for the nonprofit organization Waste and Resources Action Programme (WRAP) to directly educate and raise awareness about the safe redistribution of surplus food, among other food waste initiatives.

STRONG POLICY

Government requires standard date labels for certain foods that clearly differentiate between labels being quality-based and safety-based and explicitly permits donation after the quality-based date. Government offers clear guidance about how consumers and food businesses should interpret date labels. The United Kingdom has a mandatory policy that standardizes date labels so that products include either a “use by” date, which indicates food safety, or a “best before” date, which indicates food quality, in line with the UN Codex Alimentarius recommendations. This policy expressly prohibits the sale or donation of food after its “use by” date and expressly permits the sale or donation of food after its “best before” date. Further, the United Kingdom and its devolved countries have launched a number of education campaigns geared toward improving general understanding of food recovery strategies, including the meaning of date labels.

NO POLICY

“Government has not adopted liability protections for food donors or food recovery organizations that receive and/or redistribute donated food. The United Kingdom does not currently offer any liability protection for food donors or food recovery organizations. Although there have been very few, if any, lawsuits in the United Kingdom related to the consumption of donated food, businesses are reluctant to donate food.”

NO POLICY

Government does not offer tax benefits that apply to in-kind food donations. The United Kingdom currently offers no tax incentives, such as deductions or credits, to help offset the cost of food donation for donors.

No

The value-added tax (IGV/VAT/IVA) or other tax levied on sold goods is not levied on food donation, is applied at a zero rate, or donors/food recovery organizations may recover this additional cost. The existing tax scheme does not create a barrier to food donation as a result of the VAT or other tax requirements. Most food items are not subject to the standard VAT rate of 20 percent, and food donations made to registered food banks are exempt from the tax.

LIMITED POLICY

Government imposes organic waste bans or food waste penalties that compel certain supply chain actors to reduce food waste with no specific requirement or hierarchy favoring food donation. However, these laws are only applied at the local or regional level, are subject to many exemptions, are very narrowly applied, and/or are not well enforced. There is no UK legislation requiring that businesses or consumers donate excess food, nor is there a national ban on sending food waste to landfills. However, several of the United Kingdom’s devolved countries have enacted laws that ban, to an extent, sending food waste to landfills, but they do not incorporate specific requirements or goals for donation of edible surplus food.

STRONG POLICY

Government offers sustainable and sufficient grants, incentives, or funding tailored for food donation activities that are widely known and claimed by relevant stakeholders. Government also offers technical assistance for effective utilization of these funds. While the UK government itself does not have funding specifically aimed at food waste reduction and food donations, the countries of the United Kingdom offer several different funding opportunities for governmental support for food recovery and donation. The UK countries also offer small- and large-scale grants for citizens and businesses for food donation and food recovery initiatives aimed at reducing food waste. Also, despite not being aimed at food waste reduction and food donation, the UK Research Institute (UKRI) grants have supported such food waste-related initiatives. The UK government also pays the nonprofit organization Waste and Resources Action Programme (WRAP) to promote food waste reduction.

STRONG POLICY

Government has adopted a national food donation law or developed a national policy, plan, or strategy that promotes food donation as a solution to food loss and waste. While the UK technically does not retain the authority to adopt a law or policy on food loss, waste, or donation, the UK government has formally stated its commitment to halve food waste by 2030. In addition, member countries have accordingly exercised their delegated or devolved authority to adopt a comprehensive policy or strategy on this issue.

Legal Guide-English Policy Recommendations-English Executive Summary-English

United States

Population -339,665,118

Global Food Security index -<78

Food lost and waste -63 million tons

MODERATE POLICY

Government clearly references food donation in food safety laws, policies, and regulations. Government either elaborates on specific safety standards that apply to donated food in laws and policies or offers detailed guidance on food safety for donation. The United States has no clear national law or regulations on food safety for donations but has adopted guidance (in the limited case of meat and poultry donations) clarifying best practices.

NO POLICY

Government has not adopted laws or policies requiring standard date labels on food products or addressing the meaning of date labels. Unlike other countries that have standard labels to distinguish foods that are likely to decline in quality past the date versus those that will decline in safety, the United States does not have any standard date labels for products, although both the Food and Drug Administration (FDA) and the US Department of Agriculture (USDA) suggest that manufacturers use the term “best if used by” when the label is intended to indicate a quality date.

STRONG POLICY

Government has adopted comprehensive civil and/or criminal liability protections that protect both food donors and food recovery organizations. Such protections are available nationally and support food donation as a safe alternative to discarding food in an expensive set of situations. The United States was the first country to offer liability protections for food donations and still remains one of the strongest protections around. The Bill Emerson Good Samaritan Act of 1996 provides comprehensive national protection from civil and criminal liability to food donors and the nonprofit food recovery organizations that distribute food donations at no cost to populations in need. This protection is available so long as the food donor or food recovery organization did not act with gross negligence or intentional misconduct.

STRONG POLICY

Government offers tax deductions and/or tax credits specifically for in-kind food donations made to qualifying institutions. Such benefits effectively position donation as an economical alternative to discarding food. There is no cap on the benefit based on the donor’s revenue, or the cap is over 10 percent of the donor’s annual revenue. The United States offers generous tax incentives for food donors. US taxpayers that donate food are eligible for two deductions under national law, provided certain conditions are met: (1) a general tax deduction of the basis value of the food that applies to all charitable contributions and (2) an enhanced deduction for qualified food donation that offers a higher benefit (up to twice the basis value) of the donated food. Donors can claim up to a cap of 15 percent of net income under the enhanced deduction.

No

The value-added tax (IGV/VAT/IVA) or other tax levied on sold goods is not levied on food donation, is applied at a zero rate, or donors/food recovery organizations may recover this additional cost. The existing tax scheme does not create a barrier to food donation as a result of the VAT or other tax requirements. The United States does not levy the VAT or impose an additional tax burden on food donations.

MODERATE POLICY

Government imposes organic waste bans that incentivize food donation or imposes food donation requirements. These laws are either only enacted at the local level or are enacted at the national level but not yet implemented or are poorly enforced. There is no national legislation that requires private or public operations to donate excess food, nor is there an organic waste ban imposed at the national level. Several state and local governments have enacted organic waste bans or waste diversion laws to promote composting, recycling, donation, or other methods of recovery. Several also enforce donation requirements or targets.

STRONG POLICY

Government offers sustainable and sufficient grants, incentives, or funding tailored for food donation activities that are widely known and claimed by relevant stakeholders. Government also offers technical assistance for effective utilization of these funds. The United States offers generous funding to support food recovery and donation. The Emergency Food Assistance Program (TEFAP), for example, uses national funding to provide in-kind distribution of surplus food as well as funding for administrative expenses in all states to support local agencies, such as food banks. Many states also offer funding for food recovery and donation.

STRONG POLICY

Government has adopted a national food donation law or developed a national policy, plan, or strategy that promotes food donation as a solution to food loss and waste. The national government has adopted a Federal Interagency Strategy on Food Loss and Waste that advances national policy goals in this arena. The 2018 US Farm Bill also provides for a US Food Loss and Waste Liaison, dedicated programming on the reduction of food loss and waste, and the promotion of food donation.

Legal Guide-English Policy Recommendations-English Executive Summary-English

The Global Food Donation Policy Atlas

Learn more about The Atlas and how to support our work.

Sign up for our newsletters: