How Tax Receipts Work
Every donation generates a receipt automatically — save it for your taxes. Here’s how.
Your Donation May Be Tax-Deductible
When you donate food through Pantry, you receive a receipt documenting your donation — save it for your taxes. What you can deduct depends on who you are: individuals who itemize generally deduct their cost basis (what you paid for the food); qualifying businesses can do better under the enhanced-deduction rules.
For businesses, IRC Section 170(e)(3) allows an enhanced deduction — generally cost basis plus half the appreciation, capped at twice the cost basis — for wholesome food donated to a qualified organization. For individuals, the deduction is generally limited to cost basis, and only helps if you itemize.
How We Calculate Fair Market Value
You are responsible for determining the fair market value of your donation. The receiving pantry describes your gift on its official acknowledgment but does not assign it a dollar value. To help you estimate, these reference figures draw on USDA Agricultural Marketing Service (AMS) average commodity pricing — use your actual cost or a professional appraisal where appropriate.
| Category | Avg FMV/lb |
|---|---|
| Produce | $1.50 |
| Canned Goods | $1.20 |
| Bakery | $2.80 |
| Dairy | $2.50 |
| Protein / Meat | $4.00 |
| Frozen Foods | $2.00 |
| Prepared Meals | $3.20 |
| Pantry Staples | $1.40 |
You can always override the estimated value with actual cost or a professional appraisal for items over $250.
Based on USDA AMS average commodity pricing (estimates)
The Bill Emerson Good Samaritan Food Donation Act
Federal law protects food donors from civil and criminal liability when donating food in good faith. The Bill Emerson Good Samaritan Food Donation Act (42 U.S.C. § 1791), signed in 1996, ensures that:
Liability Protection
Donors and food pantries are protected from civil and criminal liability for injuries caused by donated food, unless there is gross negligence or intentional misconduct.
Good Faith Standard
As long as you donate food that you reasonably believe is safe and wholesome, you're protected. No special inspection or certification is required.
Nationwide Coverage
The law applies uniformly across all 50 states, preempting any less protective state laws.
This means you can donate with confidence. The law is specifically designed to encourage food donation by removing the legal risk.
Source: 42 U.S.C. § 1791 — Bill Emerson Good Samaritan Food Donation Act
Sample Receipt
Pantry
Donation Receipt
Receipt #
PD-2026-00147
Donor
Jane Smith
123 Main St, Augusta, ME 04330
Recipient Organization
Hallowell Food Pantry
123 Second St, Hallowell, ME 04347
EIN: XX-XXXXXXX
Date: March 22, 2026
| Item | Category | Weight |
|---|---|---|
| Organic Apples | Produce | 5 lbs |
| Canned Black Beans (12) | Canned | 10 lbs |
| Sourdough Bread | Bakery | 2 lbs |
No goods or services were provided in exchange for this donation.
Determining the fair market value of your donation is your responsibility as the donor — this acknowledgment describes your gift and does not state a value. Please consult your tax advisor for guidance on deductibility.
Generated by Pantry — pantrydonate.com
Your value estimate — kept separately, for your records
So you never have to guess, Pantry pre-fills a fair-market-value estimate from USDA pricing when you post (this sample: apples $7.50 · beans $12.00 · bread $5.60 ≈ $25.10) and you can adjust it anytime. It stays in your donation records and annual summary — the receiving pantry’s acknowledgment above deliberately doesn’t state a value, which is how the IRS expects non-cash acknowledgments to work.
This is a sample. Your actual receipt includes your specific donation details and the receiving organization’s information as confirmed by that organization.
What Your Donations Could Mean at Tax Time
Home Donor
Donating 5 lbs/week
~260 lbs → ~$390 in estimated value
At a 22% bracket, up to ~$86 — if you itemize
Only helps if you itemize (most people take the standard deduction and see no extra benefit), and an individual's deduction is generally capped at what you paid for the food, not its retail value.
Restaurant
Donating 50 lbs/week
~2,600 lbs → ~$8,300 est. value (prepared meals, $3.20/lb)
At a 24% bracket: up to ~$2,000/yr — matching our calculator
Under IRC §170(e)(3), qualifying businesses may deduct up to twice the cost basis — potentially doubling this benefit.
Grocery Store
Donating 200 lbs/week
~10,400 lbs → ~$14,600 est. value (packaged, $1.40/lb)
At a 24% bracket: up to ~$3,500/yr — matching our calculator
These are estimates for illustrative purposes only. Actual tax benefits depend on your specific tax situation. Consult a qualified tax professional.
IRS Reporting Guidelines
Under $250
Keep your Pantry receipt as proof of your donation.
$250 and up
Every donation of $250 or more needs a contemporaneous written acknowledgment from the food pantry — Pantry generates this automatically.
$500 – $5,000
Also file IRS Form 8283, Section A with your tax return (acknowledgment still required).
Over $5,000
A qualified appraisal is required. File IRS Form 8283, Section B.
✓ Pantry provides all documentation needed for donations under $5,000.