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Grain Donations: Info for Producers


Conservation Cropping Systems Initiative (CCSI) is largely funded through public and private organizations. We are extremely grateful to those partners which include:

  • USDA-NRCS

  • The National Association of Conservation Districts

  • The National Wildlife Federation

  • Clean Water Indiana

  • Indiana Corn Marketing Council

  • Indiana Soybean Alliance

  • Indiana TNC

  • Purdue University

CCSI also gratefully receives donations from individuals and groups who support our mission of improving soil health on Indiana Cropland. We could not be such a vital part of the Indiana Conservation Partnership without the generous financial support we receive. We are so appreciative!


Charitable contributions can be deductible. Farmers have a unique tax advantage when it comes to charitable contributions because they have the option of donating grain rather than cash. Recent tax reform has reduced the likelihood taxpayers will receive a deduction for charitable cash gifts. However, a cash-basis farmer can give grain to a charity or non-profit organization and likely receive a substantial tax benefit. Please consult your tax professional prior to making a donation.

Donations of grain may include the following benefits:

  1. Donated grain is excluded from taxable income, which reduces federal, state and self-employment tax for the producer.

  2. Business expenses (seed, fertilizer, labor, etc.) associated with the donated grain are fully deductible on the farmer’s tax return, depending on the timing of the expenses and the timing of the donation. A tax expert should be consulted to reap the full benefits.

Grain can be donated at any time during the tax year. It may be donated the year of production or a subsequent year. The recipient of the grain donation assumes the risk after the transfer. These risks include storage, transportation, marketing costs and price risk. The gift transaction must be well documented to show the charitable recipient as the owner of the grain.


If you are interested in donation grain to CCSI or have questions about the process or the benefits, please contact us at info@ccsin.org




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