First Regular Session
Sixty-first General Assembly
LLS NO. 970340.01 MKD
SENATE BILL 97148
STATE OF COLORADO
BY SENATOR Thiebaut
STATE, VETERANS &
A BILL FOR AN ACT
CONCERNING THE DONATION OF FOOD TO NONPROFIT ORGANIZATIONS.
(Note: This summary applies to this bill as introduced
and does not necessarily reflect any amendments which may be subsequently
Includes governmental units in the list of entities that are partially exempt from civil and criminal liability for the donation of items of food. Requires food service, hotel, and retail food establishments that donate food to nonprofit organizations to store and transport such donated food in a manner that will protect the food against physical, chemical, and microbial contamination.
Beginning with the 1997 tax year, provides a credit
against state income tax for donations of food to nonprofit organizations
for the use or distribution in providing food to needy or poor
persons. Allows the amount of excess credit to be carried forward
as a credit against subsequent years' tax liability for up to
Be it enacted by the General Assembly of the State of Colorado:
SECTION 1. 1321113, Colorado Revised Statutes, 1987 Repl. Vol., as amended, is amended to read:
1321113. Donation of items of food exemption from civil and criminal liability. (1) THE GENERAL ASSEMBLY HEREBY FINDS AND DECLARES THAT DESPITE OUR ABUNDANT AGRICULTURAL PRODUCTION IN COLORADO, ONE OF THIS COUNTRY'S MOST COMPLEX AND SERIOUS HEALTH PROBLEMS IS HUNGER. ACCORDING TO A 1996 REPORT BY THE UNITED STATES DEPARTMENT OF AGRICULTURE, UP TO ONEFIFTH OF THIS COUNTRY'S FOOD GOES TO WASTE EACH YEAR, WITH AN ESTIMATED ONE HUNDRED THIRTY POUNDS OF FOOD PER PERSON BEING DISPOSED OF IN LANDFILLS. THEREFORE, THE GENERAL ASSEMBLY RECOGNIZES THE IMPORTANCE OF FOOD DONATIONS AND ENCOURAGES THE CONTRIBUTION OF EXCESS WHOLESOME FOOD TO NONPROFIT ORGANIZATIONS TO FIGHT HUNGER. THE GENERAL ASSEMBLY FURTHER ENCOURAGES STATE AGENCIES AND LOCAL GOVERNMENTS TO DONATE WHOLESOME FOOD FROM THEIR CAFETERIAS, PUBLIC EVENTS, AND OTHER FOOD SERVICES TO SUCH NONPROFIT ORGANIZATIONS.
(1) (1.5) No
farmer, food service establishment, GOVERNMENTAL UNIT, AS DEFINED
BY SECTION 2419102 (3), C.R.S., or processor, distributor,
wholesaler, or retailer of food who donates items of food to a
nonprofit organization for use or distribution in providing assistance
to needy or poor persons nor any nonprofit organization in receipt
of such gleaned or donated food who transfers said food to another
nonprofit organization for use or distribution in providing assistance
to needy or poor persons shall be liable for damages in any civil
action or subject to prosecution in any criminal proceeding resulting
from the nature, age, condition, or packaging of such donated
foods; except that this exemption shall not apply to the willful,
wanton, or reckless acts of donors which
THAT result in injury to recipients of such donated foods. For
the purposes of this section, "food service establishment"
shall have the same meaning as set forth in section 1244202
(5), C.R.S., and "nonprofit organization" means any
THAT is exempt from the income tax imposed under article 22 of
title 39, C.R.S.; except that the term "nonprofit organization"
does not include organizations which
THAT sell or offer to sell such donated items of food.
(2) Nothing in this section shall relieve
any nonprofit organization
THAT serves or provides food to needy persons for their consumption
from any liability for any injury, including, but not limited
to, injury resulting from the ingesting of such donated foods,
as a result of receiving, accepting, gathering, or removing any
foods donated under this section.
(3) Any nonprofit organization that receives any donated items of food pursuant to this section shall not sell or offer to sell any such donated items of food. This prohibition shall not affect the transfer of such donated items of gleaned or donated food between nonprofit organizations, without contemplation of remuneration, for ultimate disposition in accordance with the provisions of this section.
(4) Nothing in this section is intended to restrict the authority of any appropriate agency to regulate or ban the use of such donated foods for human consumption.
SECTION 2. Part 1 of article 44 of title 12, Colorado Revised Statutes, 1991 Repl. Vol., is amended BY THE ADDITION OF A NEW SECTION to read:
1244102.5. Public establishment. THE STORAGE AND TRANSPORTATION OF FOODS FOR THE PURPOSE OF DONATION BY A PUBLIC ESTABLISHMENT TO A NONPROFIT ORGANIZATION SHALL BE UNDER CONDITIONS THAT WILL PROTECT THE FOOD AGAINST PHYSICAL, CHEMICAL, AND MICROBIAL CONTAMINATION.
SECTION 3. Part 2 of article 44 of title 12, Colorado Revised Statutes, 1991 Repl. Vol., as amended, is amended BY THE ADDITION OF A NEW SECTION to read:
1244210.7. Donation of food. THE STORAGE AND TRANSPORTATION OF FOODS FOR THE PURPOSE OF DONATION BY A FOOD SERVICE ESTABLISHMENT TO A NONPROFIT ORGANIZATION SHALL BE UNDER CONDITIONS THAT WILL PROTECT THE FOOD AGAINST PHYSICAL, CHEMICAL, AND MICROBIAL CONTAMINATION.
SECTION 4. Part 16 of article 4 of title 25, Colorado Revised Statutes, 1989 Repl. Vol., as amended, is amended BY THE ADDITION OF A NEW SECTION to read:
2541608.5. Donation of food. THE STORAGE AND TRANSPORTATION OF FOODS FOR THE PURPOSE OF DONATION BY A RETAIL FOOD ESTABLISHMENT TO A NONPROFIT ORGANIZATION SHALL BE UNDER CONDITIONS THAT WILL PROTECT THE FOOD AGAINST PHYSICAL, CHEMICAL, AND MICROBIAL CONTAMINATION.
SECTION 5. Part 5 of article 22 of title 39, Colorado Revised Statutes, 1994 Repl. Vol., as amended, is amended BY THE ADDITION OF A NEW SECTION to read:
3922520. Tax credit for food donation. (1) THE GENERAL ASSEMBLY HEREBY FINDS AND DECLARES THAT DESPITE OUR ABUNDANT AGRICULTURAL RESOURCES, HUNGER IS ONE OF THE MOST PRESSING PROBLEMS FACING THE UNITED STATES. THE GENERAL ASSEMBLY FURTHER FINDS THAT A SIGNIFICANT AMOUNT OF HEALTHFUL FOOD THAT COULD BE USED TO FEED THE NEEDY AND THE POOR GOES TO WASTE EACH DAY. THE GENERAL ASSEMBLY THEREFORE DECLARES ITS INTENT TO ENCOURAGE PRIVATE BUSINESSES AND INDIVIDUALS TO DONATE EXCESS WHOLESOME FOOD TO NONPROFIT ORGANIZATIONS TO HELP FIGHT HUNGER BY ALLOWING A TAX CREDIT FOR SUCH DONATIONS.
(2) FOR INCOME TAX YEARS COMMENCING ON AND AFTER JANUARY 1, 1997, THERE SHALL BE ALLOWED TO ANY TAXPAYER WHO DONATES ITEMS OF FOOD TO A NONPROFIT ORGANIZATION FOR USE OR DISTRIBUTION IN PROVIDING ASSISTANCE TO NEEDY OR POOR PERSONS A CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE IN AN AMOUNT EQUAL TO TWENTYFIVE PERCENT OF THE VALUE OF THE ITEMS OF FOOD DONATED BY THE TAXPAYER PER TAX YEAR OR FIVE HUNDRED DOLLARS PER TAXPAYER PER TAX YEAR, WHICHEVER IS LESS. FOR PURPOSES OF THIS SECTION, "NONPROFIT ORGANIZATION" MEANS ANY ORGANIZATION THAT QUALIFIES AS A TAXEXEMPT NONPROFIT ORGANIZATION OR ASSOCIATION UNDER THE FEDERAL "INTERNAL REVENUE CODE OF 1986", AS AMENDED; EXCEPT THAT "NONPROFIT ORGANIZATION" DOES NOT INCLUDE ORGANIZATIONS THAT SELL OR OFFER TO SELL SUCH DONATED ITEMS OF FOOD.
(3) THE DEPARTMENT OF REVENUE MAY REQUIRE PROOF BY THE TAXPAYER OF THE TAXPAYER'S DONATIONS, THE VALUE THEREOF, AND THAT THE RECIPIENT IS A BONA FIDE NONPROFIT ORGANIZATION THAT USES SUCH DONATIONS FOR OR DISTRIBUTES SUCH DONATIONS TO NEEDY OR POOR PERSONS.
(4) THE EXECUTIVE DIRECTOR OF THE DEPARTMENT OF REVENUE SHALL PROMULGATE SUCH RULES AND PREPARE SUCH FORMS AS MAY BE NECESSARY TO CLAIM A CREDIT UNDER THIS SECTION.
SECTION 6. Safety clause. The general assembly hereby finds, determines, and declares that this act is necessary for the immediate preservation of the public peace, health, and safety.