Food donations to charitable institutions, soup kitchens, and food banks:
Donations of food by the Commodity Credit Corporation to help provide meals to needy people. Foods donated are from agricultural surpluses acquired by USDA as part of its price stabilization and surplus removal activities. Eligible charitable groups range from churches operating community kitchens for the homeless to orphanages and homes for the elderly. Other eligible groups include meals-on-wheels programs, soup kitchens, temporary shelters, correctional institutions offering rehabilitative activities, group homes for the mentally retarded, and hospitals that offer general and long-term health care.