,,ii  #aadth ,,congress  #ast ,session  
,s4 #adbi  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,may #ba1      
#bjae,mr4 ,thune 7for himself1 ,ms4     
,stabenow1 ,mr4 ,inhofe1 ,mr4 ,wyden1   
,mr4 ,blunt1 ,mr4 ,cochran1 and ,ms4    
,klobuchar7 introduced the following    
bill2 which was read twice and referred 
to the ,committee on ,finance  ,a ,,bill
  ,to amend the ,internal ,revenue ,code
 of #aihf to provide for the            
deductibility of charitable             
contributions to agricultural research  
organizations1 and for other purposes4  
#a4 ,short title ,this ,act may be cited
 as the ,charitable ,agricultural       
,research ,act4  #b4 ,deductibility of  
charitable contributions to agricultural
 research organizations  7a7 ,in general
 ,section #agj7;b77#a77;,a77iii7 of the 
,internal ,revenue ,code of #aihf is    
amended to read as follows3  7iii7 an   
organization the principal purpose or   
functions of which are the providing of 
medical or hospital care or medical     

education or medical research1 or       
agricultural research1 if the           
organization is a hospital1 or if the   
organization is a medical or            
agricultural research organization      
directly engaged in the continuous      
active conduct of medical or            
agricultural research in conjunction    
with a hospital 7in the case of medical 
research7 or college or university of   
agriculture 7in the case of agricultural
 research71 and during the calendar year
 in which the contribution is made such 
organization is committed to spend such 
contributions for such research before  
,january #a of the fifth calendar year  
which begins after the date such        
contribution is made1  4  7b7           
,expenditures ,to influence legislation 
,section #eja7;h77#d77;,b7 of the       
,internal ,revenue ,code of #aihf is    
amended by striking organizations7 and  
inserting organizations2 and colleges or
 universities of agriculture and        
agricultural research organizations74   

7c7 ,effective date ,the amendments made
 by this section shall apply to         
contributions made on and after the date
 of the enactment of this ,act4