apparently wholesome food
Defined in 2 places across 2 titles of the United States Code.
For purposes of this subparagraph, the term “apparently wholesome food” has the meaning given to such term by section 22(b)(2) of the Bill Emerson Good Samaritan Food Donation Act (42 U.S.C. 1791(b)(2)), as in effect on the date of the enactment of this subparagraph.
Source
- 2005–present26 U.S.C. § 170Internal Revenue Code · Charitable, etc., contributions and gifts · under this section
The term “apparently wholesome food” means food that meets all quality and labeling standards imposed by Federal, State, and local laws and regulations even though the food may not be readily marketable due to appearance, age, freshness, grade, size, surplus, or other conditions.
Source
- 1996–present42 U.S.C. § 1791The Public Health and Welfare · Bill Emerson Good Samaritan Food Donation Act · as used in this section