A bill to amend the Internal Revenue Code of 1954 to allow a credit against tax for contributions of certain crops by farmers to certain tax-exempt organizations.

Amends the Internal Revenue Code to allow farmers an income tax credit equal to ten percent of the value of farm crops (wholesale market price or most recent sale price) contributed to a tax-exempt charitable or educational organization. Requires, as a condition of eligibility for the credit, that: (1) the crop be harvested by, or on behalf of, the donee; (2) the crop be fit for human or animal consumption; (3) the use of the crop by the donee be related to the purpose constituting the basis of its tax exemption; (4) the crop not be transferred by the donee in exchange for money, other property, or services; and (5) the taxpayer receive from the donee a written statement that the crops are being used in accordance with the requirements of this Act. Terminates the credit after December 31, 1982.