Law No. 183 of 2020 Incentivizing Food Donations.

This Law, consisting of 9 articles, tackles Lebanon's rising poverty and food waste by formalizing the free redistribution of safe, surplus food to those in need through specialized charities, directly supporting the UN Sustainable Development Goals. To encourage this, the Law amends the 1959 Income Tax Law (No. 144) to provide tax incentives for food donors, jointly overseen by the Ministries of Finance and Social Affairs. Conversely, it eliminates tax incentives for destroying edible food that could be donated, thereby prioritizing donation for human and environmental benefit. Specifically, Article 3 mandates that food donors deliver items to charities at least two months before their expiration date. Charities are then responsible for distributing this food to beneficiaries before expiration; failure results in a penalty of half the food's purchase value to the Lebanese treasury. Article 5 details the formal donation process: the financial department sets a donation date within a week of a written request, assigning an auditor to verify the food and notifying the Ministry of Social Affairs for oversight. A signed donation report is required, though the process can proceed without the auditor if properly documented with photos and written confirmation submitted promptly. The financial department then formally approves the donation, specifying its inventory value and reminding the donor to declare any compensation as income. Additionally, the Ministry of Social Affairs will publish a list of authorized food banks and associations for surplus food redistribution.