Home › Tax-Deductible
Are food bank donations tax-deductible? (2026 guide)
Yes — donations to qualified 501(c)(3) public charities are tax-deductible if you itemize. Here are the IRS rules + AGI limits + what kinds of gifts qualify.
IRS § 170 — the basics
- Donor must itemize on Schedule A (vs taking the standard deduction)
- Recipient must be a qualified 501(c)(3) public charity (Feed America EIN 92-1761881 is)
- Gift must be without expectation of return (raffle tickets, gala dinners, etc. are reduced by FMV of benefit received)
- Donor must have a contemporaneous written acknowledgment for any single gift ≥$250
AGI limits by gift type
| Gift | Deduction limit |
|---|---|
| Cash to public charity | 60% of AGI |
| Long-term appreciated property (stock, real estate held ≥1 year) | 30% of AGI at FMV |
| Short-term property | 50% of AGI at cost basis |
| Donor-advised fund (DAF) | 60% of AGI |
| Qualified charitable distribution from IRA (age 70.5+) | $105,000/year, doesn't count toward AGI |
Excess can be carried forward up to 5 years.
Receipts you need
- <$250: bank record (check, credit-card statement) is enough
- ≥$250: written acknowledgment from charity within 30 days
- Non-cash ≥$500: Form 8283 attached to return
- Non-cash >$5,000: qualified appraisal + Form 8283 Section B
Verify our 501(c)(3) status
Confirm Feed America (EIN 92-1761881) is in good standing on IRS Tax Exempt Organization Search.
This is not tax advice. Consult your tax advisor for your specific situation.