Second Harvest will provide a tax receipt if eligibility criteria are met. The responsibility for proof falls to us, the registered charity, to validate the dollar amount of the receipt. Minimum eligibility requirements for requesting a food donation charitable tax receipt include:
- The product(s) must have a fair market value and be accompanied by proper documentation, confirming its value. Accepted documentation includes itemized bills of lading, itemized invoices,
sales receipts, or public websites listing official price sets. Documentation must be received within seven (7) days after the donation was received by Second Harvest.
- Second Harvest may only issue a tax receipt to an individual if there is evidence to show that the individual is the true donor, which includes documentary proof specifying the acquisition by way of the individual's personal cheque/credit/debit account or by way of the corporation donating in the name or on behalf of the individual through the shareholder’s account.
- The product must be “out of inventory” and “sellable,” which excludes close-to-code, mislabelled, damaged, test kitchen product, food service prepared food or surplus food that the company cannot sell.
- The product must have the following minimum number of days left on the best before/expiry dates as outlined by food category below:
o Shelf-stable/non-perishable product: 90 days
o Meat/protein: 14 days
o Dairy/dairy alternatives: 14 days
o Produce: Based on quality