In order to qualify as a donated food bank, an organization shall meet all of the following minimum standards:(a) Have access to storage facilities and refrigeration equipment for the purpose of collecting, receiving, handling, storing and distributing donated agricultural products;(b) Be incorporated as a nonprofit tax exempt organization and eligible as a charitable organization under the Internal Revenue Code (26 United States code section 501 (c) (3)) or affiliated with a qualified organization;(c) Maintain records for the proper control of inventory;(d) Demonstrate the availability of adequate liability insurance to cover the activities conducted pursuant to this article; and(e) Show local support through funding sources, letters of endorsement and a board of directors which reflects the community and population to be served.
West Virginia Legal Code