'GOOD SAMARITAN TAX ACT': F/s donation rules examined

June 2001
FoodService Director;6/15/2001, Vol. 14 Issue 6, p18
Trade Publication
Deals with the proposed legislation in the U.S. Congress to clarify the status of donation of surplus food by food service operators to charitable feeding organizations. Reason that the U.S. Internal Revenue Service discourages contributions of food; Tax deduction of charitable contributions of meals under the Good Samaritan Tax Act.


Related Articles

  • NEW TAX BREAKS FOR THE INDUSTRY: Tax-cut legislation can have great impact on foodservice.  // FoodService Director;6/15/2001, Vol. 14 Issue 6, p18 

    Provides information on several tax legislation proposed in the U.S. Congress that could bring tax relief to independent food service operators. Overview of the Small Employer Tax Relief Act of 2001; Information on the legislation that would restore the 100% tax deduction for business meals;...

  • Tax legislation feeds industry frenzy. Allen, Robin Lee // Nation's Restaurant News;07/14/97, Vol. 31 Issue 28, p5 

    Reports on the passage of two separate tax bills addressing issues important to the food service industry in the United States. Increased estate-tax exemptions; Expansion of the Work Opportunity Tax Credit; Details of the provisions in the bills.

  • Say a prayer: Don't tax American dream to death. Cain, Herman // Nation's Restaurant News;08/18/97, Vol. 31 Issue 33, p32 

    Opinion. Comments on the Tax Payer Relief Act of 1997, based on a statement given by Herman Cain, chief executive and president of the National Restaurant Association, before the Subcommittee on Empowerment of the United States House of Representatives Small Business Committee. Provisions of...

  • YOUR REBATE IS IN THE MAIL: Will the tax cut stimulate America's appetite for f/s?  // FoodService Director;07/15/2001, Vol. 14 Issue 7, p18 

    Reports on the impact of the first phase implementation of a tax cut legislation in the United States in 2001. Benefits to the foodservice industry; Provisions of the tax relief package.

  • BENEFIT BUZZ.  // Nation's Restaurant News;07/10/2000, Vol. 34 Issue 28, p30 

    Highlights charitable works of restaurants and food service firms in the United States. Amount of funds raised at the annual food festival and culinary competition 'Taste of Pittsburgh's...Pasta' in Pennsylvania for the benefit of the Leukemia and Lymphoma Society; Funds raised by employees of...

  • BENEFIT BUZZ.  // Nation's Restaurant News;04/30/2001, Vol. 35 Issue 18, p26 

    Highlights charitable activities of food service firms in the United States as of April 2001. Plan of Red Robin International to donate funds to Big Brothers/Big Sisters chapters; Carlos O'Kelly's Mexican Cafe's donation of tacos with chips and salsa to participants in the Multiple Sclerosis...

  • Maine operators cheered by potential defeat of cocktail tax. Waters, C. Dickinson // Nation's Restaurant News;6/25/2001, Vol. 35 Issue 26, p10 

    Reports on Maine restaurateurs' celebration of their presumed defeat of a higher alcohol tax, although some operators prepare to pay higher meals and lodging taxes, as the 120th session of the state legislature comes to a close. Status of the bills in the legislature; Four levels of taxation...

  • BENEFIT BUZZ.  // Nation's Restaurant News;6/25/2001, Vol. 35 Issue 26, p30 

    Presents a round-up of news about charity works of United States-based restaurant and food service firms, recent as of June 2001. Machine Shed Restaurants; First annual R.W. Smith Charity Tournament in Cote de Caza, California; Summer camp of Lucille's Bad to the Bone BBQ restaurants in Florida.

  • Restaurateur Fleming to exit industry for philanthropy. Prewitt, Milford // Nation's Restaurant News;7/16/2001, Vol. 35 Issue 29, p1 

    Discusses the decision of United States food service operator Paul Fleming to leave his restaurant ventures to help religious charities find money to battle social ills. Restaurant concepts created by the former Louisiana oilman; Appointment of Fleming as chairman of Americans for Community and...


Read the Article


Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics