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S. 1429 (114th): Charitable Agricultural Research Act

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The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress, and was published on May 21, 2015.

Charitable Agricultural Research Act

This bill amends the Internal Revenue Code to: (1) allow a tax deduction for charitable contributions to agricultural research organizations directly engaged in the continuous active conduct of research in conjunction with an agricultural college or university, and (2) extend to such organizations the prohibition against expenditures by public charities to influence legislation.