26.401
Definitions
Before donating food under FAR Subpart 26.4, confirm the food is apparently wholesome and excess, and that the recipient is a qualifying tax-exempt nonprofit organization.
Overview
- FAR 26.401 provides the core definitions used in Subpart 26.4 – Food Donations to Nonprofit Organizations. These terms establish what food may be donated, when food is considered excess, who may receive donations, and the food-access condition the subpart is intended to address.
- For contracting professionals, this section is foundational because later requirements in the subpart depend on these definitions to determine eligibility and proper handling of food donation opportunities.
Key Rules
- Apparently wholesome food
- Food qualifies if it meets applicable Federal, State, and local quality and labeling standards, even if it is not readily marketable because of appearance, age, freshness, grade, size, surplus, or similar conditions.
- Excess food
- Food is excess when it is not needed to meet executive agency requirements and would otherwise be discarded.
- Food-insecure
- This term means inconsistent access to sufficient, safe, and nutritious food.
- Nonprofit organization
- An eligible nonprofit must be described in Internal Revenue Code section 501(c) and be tax-exempt under section 501(a).
Responsibilities
- Contracting Officers: apply these definitions consistently when implementing food donation provisions under Subpart 26.4.
- Contractors: verify that donated food and recipient organizations fit these definitions before participating in donation efforts.
- Agencies: ensure food identified for donation is truly excess and otherwise would be discarded.
Practical Implications
- This section exists to create a common compliance baseline for food donation activities.
- It helps contractors distinguish between usable food that may be donated and food that is not eligible.
- A common pitfall is assuming any charity qualifies; the recipient must meet the nonprofit tax-status definition.