For Farmers
Turn surplus crops into tax savings and community impact
Farmers: Your Generosity Pays Back
Federal law rewards farmers who donate food to charitable organizations. Gleaning qualifies — and the savings are significant.
Enhanced Tax Deduction
Under IRC Section 170(e)(3), farmers can deduct the cost of producing donated crops plus half the difference between cost and fair market value — up to twice the production cost.
Liability Protection
The Bill Emerson Good Samaritan Food Donation Act shields donors from civil and criminal liability when food is donated in good faith to nonprofits.
State Incentives
Many states offer additional tax credits for farm-to-food-bank donations — some up to 15% of the fair market value of donated produce.
Example Savings
Fair Market Value$10,000
Cost to Produce$4,000
Enhanced Deduction$7,000
Tax Savings (24% bracket)$1,680
That's crops you couldn't sell anyway — turned into real tax savings and meals for families in need.
Calculate Your Tax Savings
See how much you could save by donating surplus crops through gleaning.
This is an estimate only. Consult a tax professional for advice specific to your situation. Calculations based on IRC §170(e)(3) enhanced deduction for qualified food inventory donations.
State Tax Benefits for Farmers
Many states offer additional tax credits on top of the federal deduction. Find out what your state offers.
States with Additional Tax Credits for Crop Donations
These credits are in addition to the federal IRC 170(e)(3) enhanced deduction that all farmers can claim.
Tax laws change frequently. This information is provided for general guidance only and may not reflect the most current legislation. Always consult a qualified tax professional for advice specific to your situation.
What to Expect
Your farm, your rules. Here's exactly how a gleaning visit works from start to finish — no surprises.
For Farmers: What to Expect When Hosting
Prepare
Before the Visit
- We contact you and agree on a date, time, and crop area
- You set ground rules — where groups can go, what they can pick
- You receive the group leader's contact info in advance
- No surprise visits, ever — everything is scheduled around your calendar
Host
During the Visit
- A trained adult leader arrives with the group and manages all participants
- The group stays only in the area you designate — no wandering
- You can be as hands-on or hands-off as you like
- Most visits last 1–3 hours, mornings preferred
Wrap Up
After the Visit
- The group cleans up and leaves your field as they found it
- You receive a donation receipt with the weight and value of crops gleaned
- Use the receipt for your enhanced tax deduction
- We follow up to make sure everything went smoothly
Safety & Insurance
You're Protected
- Federal liability protection under the Bill Emerson Good Samaritan Food Donation Act — you're covered when donating in good faith.
- We recommend having groups sign a simple one-page waiver before entering your property, and we provide a free template.
- All youth groups are supervised by vetted adult leaders at a minimum 1:8 adult-to-child ratio.
- You choose the area, the crops, and the rules. If something feels wrong, you can end the visit at any time.
- Your personal contact information is never published — all coordination goes through Glean America.
- Groups carry their own first-aid supplies and are briefed on farm safety before arriving.
Ready? Sign Up Your Farm
It takes less than 5 minutes, and you can withdraw any time.
Register Your Farm
It takes less than 2 minutes — start connecting with youth groups today