New Jersey § 24:4a-2

§ 24:4a-2.

As used in this act: “ Donate ” means to provide food free of charge or for a fee sufficient only to cover the cost

of storing, transporting, or otherwise handling the food. “ Donor ” includes, but is not limited to, any farmer, processor, distributor, or wholesaler or retailer of perishable or prepared food, a public or nonpublic school, or an institution of higher education in this State . “ Food ” means articles used for food or drink for humans and articles used for components

of any such article . “ Food bank ” means a nonprofit food clearinghouse that solicits, stores, and distributes donations

of edible but unmarketable surplus food. The food is distributed to nonprofit organizations that feed the needy. “ Gleaner ” means a person who harvests for distribution an agricultural food that has been

donated by the owner . “ Nonprofit organization ” means an organization incorporated under the provisions of Title 15 or Title 16

of the Revised Statutes of New Jersey, an organization exempt from taxation under section 501(c)(3) of the Internal Revenue Code 1 or an entity to which a charitable contribution as defined under subsection (c) of section 170 of the Internal Revenue Code 2 is deductible under section 170 . “ Perishable food ” means any food that may spoil or otherwise become unfit for human consumption because

of its nature, type or physical condition. Perishable food includes, but is not limited to, fresh or processed meats, poultry,

seafood, dairy products, bakery products, eggs in the shell, fresh fruits or vegetables

and foods that have been canned or otherwise processed and packaged and which may

or may not require refrigeration or freezing . “ Prepared food ” means food commercially processed and prepared for human consumption . 1

26 U.S.C.A. § 501. 2

26 U.S.C.A. § 170.