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H.R. 2671 (113th): Charitable Agricultural Research Act

The text of the bill below is as of Jul 11, 2013 (Introduced). The bill was not enacted into law.



1st Session

H. R. 2671


July 11, 2013

(for himself, Mr. Kind, Mr. Cole, Mr. Lucas, Mr. Marchant, Mr. Denham, Mr. Poe of Texas, Mr. Peterson, Ms. Jenkins, Mr. Valadao, Mr. Cramer, Mr. McIntyre, Mr. Crawford, Mr. LaMalfa, Mr. Lankford, and Mr. Blumenauer) introduced the following bill; which was referred to the Committee on Ways and Means


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


Short title

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


Deductibility of charitable contributions to agricultural research organizations


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:


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,



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:


section 170(b)(1)(A)(ix) (relating to agricultural research organizations),



Effective date

The amendments made by this section shall apply to contributions made on and after the date of the enactment of this Act.