Gifts of Grain
When you give commodities to the University of Idaho Foundation, you provide the University of Idaho and the College of Agricultural and Life Sciences with a gift that retains the full value of your crop and more. Rather than selling your grain and donating cash, giving gifts of grain reduces your taxable income while providing the University of Idaho with a sizable donation. Consult your tax professional to learn more.
- After delivering grain to a commercial elevator, request a storage receipt be made out to University of Idaho Foundation. If your grain is stored on-farm, prepare a notarized letter of transfer to the University of Idaho Foundation.
- Fill out the form, which permits the U of I Foundation to market the grain as it sees fit.
- Mail, fax or email the storage receipt or notarized letter of transfer to:
Ann Barrington, Associate Director of Development
College of Agricultural and Life Sciences
University of Idaho
875 Perimeter Dr, MS 2331
Moscow, ID 83844-2331
Retention of control
- The grower shall provide no guidance in the transfer agreement as to the retention or sale of the gifted commodity.
- U of I Foundation must be able to demonstrate “control and dominion” over the gifted property. Provide either a properly executed warehouse receipt in the name of University of Idaho Foundation or a notarized letter of transfer the crops stored on the farm. The original sales invoice should list the charity (U of I Foundation) as the seller.
No charitable income tax deduction
- The donor receives the tax benefit through reduction of income rather than a charitable gift. The donor will receive an acknowledgement, rather than a tax receipt for the gift.
Crop share landlords not eligible
- A crop share landlord’s share of crop sis considered rental income and must be reported as such on the landlord’s tax return. However, we would be glad to visit about other ways to make an impactful donation.
Donor gift value
- The value of the gift is the net amount (after subtracting off-coast rates, storage costs and grade discounts) the U of I Foundation receives from the grain elevator. It is the U of I Foundation’s policy to sell any commodity donation as soon as there is notification a gift has been made.
Gifts of Grain Form
Use our online form to make your gift of grain.
Associate Director of Development