Any goods unsold for two years can be claimed as a capital loss against taxes owed. After this claim, however, the goods may not be legally sold, and in most cases they must be destroyed and shipped to a landfill. Alternatively, there are a number of charities such as Feed the Children which take advantage of such goods. They offer the business a charitable tax receipt for the retail value of the goods, then pay to have the goods shipped to places like poor South American communities, where it’s distributed free of charge. The charity is usually forced to sign an agreement that they will not distribute the goods in any market where the product is available for sale. For the business, since they’ve already claimed the wholesale value against their taxes, the charitable tax receipt is all profit. And for the charity, it means they can turn each $1 they fundraise into $7 worth of goods being distributed.