,,ii  #aac? ,,congress  #a/ ,session    
,s4 #abhj  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,july #aa1 #bjac ,ms4  
,/ab5[ 7= h]self1 ,mr4 ,?une1 ,mr4      
,blunt1 ,mr4 ,co*ran1 ,mr4 ,coons1 ,mr4 
,inh(e1 ,ms4 ,klobu*>1 & ,mr4 ,wyd57    
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to provide = !    
d$uctibility ( *>itable contributions to
 agricultural rese>* organizations1 & = 
o!r purposes4  #a4 ,%ort title ,?is ,act
 may be cit$ z ! ,*>itable ,agricultural
 ,rese>* ,act4  #b4 ,d$uctibility (     
*>itable contributions to agricultural  
rese>* organizations  7a7 ,9 g5]al      
,subp>agraph 7,a7 ( section #agj7;b77#a7
 ( ! ,int]nal ,rev5ue ,code ( #aihf is  
am5d$ by /rik+ or at ! end ( clause     
7vii71 by /rik+ ! comma at ! end (      
clause 7viii7 & ins]t+ 1 or1 & by ins]t+
 aft] clause 7viii7 ! foll[+ new clause3
  7ix7 an agricultural rese>*           
organization directly engag$ 9 !        

cont9u\s active conduct ( agricultural  
rese>* 7z def9$ 9 section #adjd ( !     
,agricultural ,rese>*1 ,ext5sion1 &     
,tea*+ ,policy ,act ( #aigg7 9          
conjunction ) a l&-grant college or     
univ]sity 7z def9$ 9 su* section7 or a  
non-l& grant college ( agriculture 7z   
def9$ 9 su* section71 & dur+ ! cal5d>   
ye> 9 :i* ! contribution is made su*    
organization is committ$ to sp5d su*    
contribution = su* rese>* be=e ,janu>y  
#a ( ! fif? cal5d> ye> :i* beg9s aft] ! 
date su* contribution is made1  4  7b7  
,exp5ditures ,to influ5ce legislation   
,p>agraph 7#d7 ( section #eja7;h7 ( !   
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by r$esignat+ subp>agraphs 7,e7 & 7,f7 z
 subp>agraphs 7,f7 & 7,g71 respectively1
 & by ins]t+ aft] subp>agraph 7,d7 !    
foll[+ new subp>agraph3  7,e7 section   
#agj7;b77#a77;,a77ix7 7relat+ to        
agricultural rese>* organizations71  4  
7c7 ,effective date ,! am5dm5ts made by 
?is section %all apply to contributions 
made on & aft] ! date ( ! enactm5t ( ?is

 ,act4