Gifts of Grain

Grow the Future of 4-H with a Gift of Grain

Donating a gift of grain to the Michigan 4-H Foundation is a simple and impactful way to support youth development across the state. The value of your grain or other agricultural product donation can be used to establish or contribute to a 4-H county endowment, create a named fund in honor of your family or support statewide 4-H initiatives that matter to you.

Benefits

By gifting grain directly to the Michigan 4-H Foundation:

• You may avoid including the sale of the agriculture gift in your farm income.

• If you itemize your taxes, you will receive a donation receipt from the Foundation for your tax purposes.

• If you do not itemize, the gift will reduce the income you have to pay taxes on.

• Expenses to grow the donated crop are not segregated out, so you still deduct the expense of raising your gift.

How to make a gift of grain

1. Determine the amount of grain or other agricultural product you want to donate to support Michigan 4-H. It is suggested to also consult with your tax or legal advisors to determine and confirm the tax impact and/or benefit of your gift.
2. Deliver the grain to your local co-op or elevator and tell them that you want to transfer ownership to the Michigan 4-H Foundation. 
3. Request a grain storage receipt showing the Michigan 4-H Foundation as the owner. The elevator should not sell the grain or issue a check to the Michigan 4-H Foundation without specific instructions from Foundation staff.
4. Notify the Michigan 4-H Foundation at (517) 353-4433 of your gift-in-kind. Please include the facility where the product is stored with contact information, and the 4-H program or purpose that you want your gift to support.
5. The Michigan 4-H Foundation will sell the grain and provide a receipt for your gift.

Key Notes

• Timing: Grain donations can be made from either the current or previous year’s harvest.

• Unsold Commodity: The grain must come from unsold inventory with no prior sale commitment. Donors transfer ownership to the Michigan 4-H Foundation, which then determines when and how to sell the grain.

• Physical Delivery: The gift must be actual farm commodities—not warehouse receipts—to ensure it is not treated as a cash equivalent. The charity must be able to demonstrate “control and dominion” over the gifted property.

• Retention of Control: Farmers cannot offer any guidance in the transfer agreement as to the retention or sale of the gifted commodity.

• Documentation: Provide either a warehouse receipt in the Michigan 4-H Foundation’s name or a notarized letter of transfer for grain stored on the farm. The original sales invoice should list the Michigan 4-H Foundation as the seller.

• Storage & Transportation Costs: After the transfer, the charity assumes responsibility for storage, marketing, and transportation costs.