A bill to amend the Internal Revenue Code of 1954 to provide that a charitable organization may recoup certain costs when distributing food or other property without violating the requirements of section 170(e)(3)(A)(ii) of such Code.

Amends the Internal Revenue Code to provide that charitable organizations which incur a fee as a result of transfer of property from another organization may recoup the amount of such fee from the persons to whom they distribute the property without jeopardizing the charitable contribution deduction of any donor.