Gift of wheat, corn, or soybeans

March 5, 2024 |

Donate from your harvest: Turn your bushels of wheat, soybeans, or corn into a charitable gift.

How to give

Notify the elevator or processor that the harvested commodity being delivered or stored is to be given to The National Shrine of Mary, Mother of the Church.  The elevator will contact The National Shrine of Mary, Mother of the Church, which will then sell the grain at market rate to the elevator. The elevator will send payment to The National Shrine of Mary, Mother of the Church. The farmer who donated the commodity will receive a gift letter and acknowledgement from The National Shrine of Mary, Mother of the Church.

Other things to know

  • Commodities can be donated from the current or previous year’s harvest.
  • The gift should be from unsold crop inventory with no prior sale commitment.
  • The gift is farm commodities, not warehouse receipts, which could be considered a cash equivalent. The National Shrine of Mary, Mother of the Church must be able to demonstrate “control and dominion” over the gift.
  • The farmer cannot offer any guidance in the transfer agreement as to the retention or sale of the gifted commodity.
  • For documentation, The National Shrine of Mary, Mother of the Church requires a properly executed sales contract in the name of The National Shrine of Mary, Mother of the Church.  The original sales contract needs to list The National Shrine of Mary, Mother of the Church as the seller.
  • The National Shrine of Mary, Mother of the Church will assume, after the transfer, all costs associated with the storage and sale of the grain, (this may result in but is not limited to moisture, grade and quality, and/or check off deductions).
  • To make a gift, the donor needs to be a farm operator or owner. Crop share landlords are not eligible, as shares of crop are considered rental income that must be included in reportable income by the landlord.
  • The donor should use a professional advisor. This information is not intended to be legal or tax advice. Tax law changes frequently. All taxpayers should consult with a tax advisor for specific information.
  • The National Shrine of Mary, Mother of the Church will only accept gifts of grain that were delivered to a licensed elevator or processor.

The LORD God then took the man and settled him in the garden of Eden, to cultivate and care for it.

Genesis 2:15

More from the Mothers’ Shrine