What is Food Banking?
Food Banking is a civil society model that aims to collect, store and deliver food, clothing, cleaning and hygiene products as donations to those in need. In this model, individuals and organizations donate their excess usable products to the “food bank”. Those in need can access these products free of charge.
Origins of Food Banking
Food Banking was first introduced in 1967 in Phoenix, USA, by John Van Hengel, a retired businessman. While working as a volunteer at a local soup kitchen, Hengel noticed that grocery stores were discarding food products that were nearing their expiration dates or were damaged packaging, even though they were still usable. In order to change this situation, he rented a warehouse to store the donated products that came to the soup kitchen and encouraged the surrounding markets and producers to donate these products. Thus, the first food bank in the world was established.
The Role of Food Banking
Food Banking is an important support mechanism in the fight against poverty, although it does not completely eradicate poverty in a society or country. This model prevents the waste of usable products and helps those in need to access their basic needs.
Over the years, this system has been implemented all over the world and has become an important example of social solidarity.
Invoice and Documentation
Organizations that donate within the scope of Food Banking can benefit from tax exemption.
1) A sales invoice is issued for the products donated by the institution and VAT is output as 0%.
In the explanation section of the invoice issued to Rahmet Damlası Association, the phrase “VAT is not calculated since it is donated on the condition of helping those in need” is added.
2) Donated products are registered to the Food Bank as In-Kind Donation.
In-Kind Donation Income Receipt is issued by Rahmet Damlası Association and a copy is given to the donating institution.
3) Products are delivered to those in need who are beneficiaries of the Food Bank.
For the products given from the Food Bank to those in need, an In-Kind Donation Expense Receipt is issued and the products are deducted from the stock.
4) Corporations can deductthe amount of productsthey donate from their Corporate Tax.
A corporation can deduct the total amount of its donations to the Food Bank throughout the year (for example, if the total donation amount is 200.000 TL) from its Corporate Tax for that year (200.000 TL less tax paid).
How Can I Donate?
You can use one of the following methods to donate asRahmet Damlası Association:
Donation via Website: You can donate quickly and easily by visiting the online donation section of your association.
Bank Transfer / EFT: You can donate directly by using the following IBAN number of Şanlıurfa Vakıfbank Branch.
IBAN: TR70 0021 0000 0005 3501 8000 01
Contact by Phone: You can get detailed information about donation processes by contacting the association at 05364247704.
