Charitable Agricultural Research Act

Charitable Agricultural Research Act - Amends the Internal Revenue Code to: (1) allow a tax deduction for a charitable contribution to an agricultural research organization directly engaged in the continuous active conduct of agricultural research, and (2) make prohibitions against expenditures to influence legislation applicable to such organizations.

[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2959 Introduced in House (IH)]

112th CONGRESS
  1st Session
                                H. R. 2959

     To amend the Internal Revenue Code of 1986 to provide for the 
  deductibility of charitable contributions to agricultural research 
                 organizations, and for other purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           September 15, 2011

Mr. Nunes (for himself, Mr. Kind, Mr. Blumenauer, Mr. Cole, Mr. Lucas, 
  Mr. Rangel, Mr. Calvert, Mr. Johnson of Illinois, Mrs. Ellmers, Mr. 
Marchant, Mr. Simpson, Mr. Latham, Mr. Boswell, Mr. Denham, Mr. Boren, 
  Mrs. Capps, and Mrs. Noem) introduced the following bill; which was 
              referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
     To amend the Internal Revenue Code of 1986 to provide for the 
  deductibility of charitable contributions to agricultural research 
                 organizations, and for other purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Charitable Agricultural Research 
Act''.

SEC. 2. DEDUCTIBILITY OF CHARITABLE CONTRIBUTIONS TO AGRICULTURAL 
              RESEARCH ORGANIZATIONS.

    (a) In General.--Section 170(b)(1)(A) of the Internal Revenue Code 
of 1986 is amended by striking ``, or'' at the end of clause (vii), by 
adding ``, or'' at the end of clause (viii), and by inserting after 
clause (viii) the following new clause:
                            ``(ix) an agricultural research 
                        organization directly engaged in the continuous 
                        active conduct of agricultural research (as 
                        defined in section 1404 of the Agricultural 
                        Research, Extension, and Teaching Policy Act of 
                        1977 (7 U.S.C. 3103)) in conjunction with a 
                        land-grant college or university (as defined in 
                        such section) or a non-land-grant college of 
                        agriculture (as defined in such section), and 
                        during the calendar year in which the 
                        contribution is made such organization is 
                        committed to spend such contribution for such 
                        research before January 1 of the fifth calendar 
                        year which begins after the date such 
                        contribution is made,''.
    (b) Expenditures To Influence Legislation.--Section 501(h)(4) of 
the Internal Revenue Code of 1986 is amended by redesignating 
subparagraphs (E) and (F) as subparagraphs (F) and (G), respectively, 
and by inserting after subparagraph (D) the following new subparagraph:
                    ``(E) section 170(b)(1)(A)(ix) (relating to 
                agricultural research organizations),''.
    (c) Effective Date.--The amendments made by this section shall 
apply to contributions made on and after the date of the enactment of 
this Act.
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