I 

111TH CONGRESS 

1ST SESSION H. R. 4388 

To amend the Internal Revenue Code of 1986 to provide tax incentives 

for the donation of wild game meat. 

IN THE HOUSE OF REPRESENTATIVES 

DECEMBER 16, 2009 

Mr. MURPHY of New York (for himself and Mr. CARNEY) 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 

tax incentives for the donation of wild game meat. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. CHARITABLE DEDUCTION FOR COSTS ASSOCI4 ATED WITH DONATIONS OF WILD GAME 

5 MEAT. 

6 (a) IN GENERAL.—Subsection (e) of section 170 of 

7 the Internal Revenue Code of 1986 is amended by adding 

8 at the end the following new paragraph: 

9 ‘‘(8) SPECIAL RULE FOR CONTRIBUTIONS OF

10 WILD GAME MEAT.— 


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1 ‘‘(A) IN GENERAL.—In the case of a chari2 table contribution by an individual of qualified 

3 wild game meat, the amount of such contribu4 tion otherwise taken into account under this 

5 section (after the application of paragraph 

6 (1)(A)) shall be increased by the amount of the 

7 qualified processing fees paid with respect to 

8 such contribution. 

9 ‘‘(B) QUALIFIED WILD GAME MEAT.—For 

10 purposes of this paragraph, the term ‘qualified 

11 wild game meat’ means the meat of any animal 

12 which is typically used for human consumption, 

13 but only if— 

14 ‘‘(i) such animal is killed in the wild 

15 by the individual making the charitable 

16 contribution of such meat (not including 

17 animals raised on a farm for the purpose 

18 of sport hunting), 

19 ‘‘(ii) such animal is hunted or taken 

20 in accordance with all State and local laws 

21 and regulations, including season and size 

22 restrictions, 

23 ‘‘(iii) such meat is processed for 

24 human consumption by a processor which 

25 is licensed for such purpose under the apVerDate Nov 24 2008 07:41 Dec 18, 2009 Jkt 089200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H4388.IH H4388

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1 propriate Federal, State, and local laws 

2 and regulations and which is in compliance 

3 with all such laws and regulations, and 

4 ‘‘(iv) such meat is apparently whole5 some (under regulations similar to the reg6 ulations under section 22(b)(2) of the Bill 

7 Emerson Good Samaritan Food Donation 

8 Act). 

9 ‘‘(C) QUALIFIED PROCESSING FEE.—For 

10 purposes of this paragraph, the term ‘qualified 

11 processing fee’ means any fee or charge paid to 

12 a processor which fulfills the requirements of 

13 subparagraph (B)(iii) for the purpose of proc14 essing wild game meat, but only to the extent 

15 that such meat is donated as a charitable con16 tribution under this section.’’. 

17 (b) EXCLUSION OF PROCESSOR’S INCOME FROM TAX

18 EXEMPT ORGANIZATIONS.— 

19 (1) IN GENERAL.—Part III of subchapter B of 

20 chapter 1 of the Internal Revenue Code of 1986 is 

21 amended by inserting after section 139C the fol22 lowing new section: 


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1 ‘‘SEC. 139D. CERTAIN INCOME RECEIVED FROM CHARI2 TABLE ORGANIZATIONS. 

3 ‘‘(a) IN GENERAL.—Gross income of a qualified meat 

4 processor shall not include any amount paid to such proc5 essor as a qualified processing fee by a charitable organi6 zation for the processing of donated wild game meat. 

7 ‘‘(b) DEFINITIONS.—For purposes of this section— 

8 ‘‘(1) QUALIFIED MEAT PROCESSOR.—The term 

9 ‘qualified meat processor’ means a processor which 

10 fulfills the requirements of section 170(e)(8)(B)(iii). 

11 ‘‘(2) CHARITABLE ORGANIZATION.—The term 

12 ‘charitable organization’ means an entity to which a 

13 charitable contribution may be made under section 

14 170(c) and the charitable purpose of which is to pro15 vide free food to individuals in need of food assist16 ance. 

17 ‘‘(3) DONATED WILD GAME MEAT.—The term 

18 ‘donated wild game meat’ means qualified wild game 

19 meat (as defined in section 170(e)(8)(B), without re20 gard to clause (iii) thereof) which is received as a 

21 charitable contribution (as defined in section 170(c)) 

22 by a charitable organization. 

23 ‘‘(4) QUALIFIED PROCESSING FEE.—The term 

24 ‘qualified processing fee’ means any fee or charge 

25 paid to a qualified meat processor for the purpose 

26 of processing donated wild game meat.’’. 


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1 (2) CLERICAL AMENDMENT.—The table of sec2 tions for part III of subchapter B of chapter 1 of 

3 the Internal Revenue Code of 1986 is amended by 

4 inserting after the item relating to section 139C the 

5 following new item: 

‘‘Sec. 139D. Certain income received from tax exempt organizations.’’. 

6 (c) EFFECTIVE DATE.—The amendments made by 

7 this section shall apply to donations made, and fees re8 ceived, after the date of the enactment of this Act. 

Æ 


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