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Re:ZeroCater (YC W11) Raises $1.5 Million For No-Hassle Offi... by rdl on Thursday August 11, 2011 @01:14PM (#2873792)
http://www.irs.gov/pub/irs-pdf/p15b.pdf

Basically if it's a "de minimis benefit" (generally, self-serve food is always included unless it's absurdly luxury), you're fine.

Serving it on business premises seems to be the key factor, at a dedicated cafeteria.

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