Donating food from a restaurant
Varies
Can You Write Off Donating Food From a Restaurant?
Short answer: Yes: businesses donating food inventory can deduct an enhanced amount up to twice the cost, limited to 15% of income.
Business donations to qualified charities are charitable deductions (C corps: 1% floor and 10% cap from 2026); payments that bring advertising or business benefit can be business expenses instead.
Records to keep: Keep receipts or invoices, proof of payment, and a note of the business purpose for each expense.
Donating food from a restaurant
Varies
General Business
Yes: businesses donating food inventory can deduct an enhanced amount up to twice the cost, limited to 15% of income.
Business justification
Yes: businesses donating food inventory can deduct an enhanced amount up to twice the cost, limited to 15% of income. Business donations to qualified charities are charitable deductions (C corps: 1% floor and 10% cap from 2026); payments that bring advertising or business benefit can be business expenses instead.
Category
- Tax Write-Off Rules