In the 2013 legislative session the Iowa Legislature approved the Farm to Food Donation Tax Credit program. This program establishes a tax credit for farmers who donate self-produced food commodities to food banks and food pantries in an amount equaling the lesser of $5,000 or 15% of the value of the commodities donated during the tax year for which the credit is claimed. The tax credit is available beginning in tax year 2014.
Local food organizations must register with the Iowa Department of Revenue to be recognized as an authorized distributor of Farm to Food Tax Credit Donation Receipts. Without these authorized receipts, donors will not be able to claim their tax credit with Iowa Department of Revenue. In order to register with the Iowa Department of Revenue, local food organizations are encouraged to utilize our online registration tool: Registration for Food Banks and Food Pantries.