Gift of Grain


Did you know that cash is only one of many options available when making a gift to your parish, school, or favorite charity?

Many farmers in Nebraska make ongoing gifts of grain, and establish a Donor Advised Fund to facilitate and time their gifts.

Gifts of grain become the gift of choice for many farmers because they provide attractive benefits. When a load of grain is hauled to the local elevator, the grain is transferred by the donor into The Catholic Foundation grain account, thus completing the gift. The farmer does not collect a check for a grain sale, and therefore avoids income tax. There is no income tax deduction because there is no income. He is also able to deduct the business expenses associated with raising the donated crop and avoids paying self-employment tax.

Every day, The Catholic Foundation of Southern Nebraska helps farmers like you implement smart planning strategies that benefit you, your family and the charitable organizations you care about. For a personalized plan or more information call us at 402-488-2142.


A Donor Advised Fund (DAF) is a charitable fund established with a minimum of $5,000. It is funded with gifts of cash, appreciated stock, grain, real estate, and other marketable assets. These gifts are oftentimes strategically timed for tax purposes. Once established, the fund begins to earn a market rate of return from Foundation investments. The donor then requests distributions from the fund to charities of choice a the time of his/her choosing.

With simple instructions from the donor, The Foundation facilitates all gift-giving, relieving donors of the stress and hassle of managing funds, writing checks, and awaiting gift receipts from multiple charities for tax records. We provide a gift receipt for each gift to the DAF, and facilitate all charitable distributions and correspondence for each distribution. The Foundation mails a monthly statement to the donor to keep him/her apprised of all fund activity and the existing fund balance.

A Donor Advised Fund allows a donor to accumulate and grow charitable dollars for future gift-giving. In years when a farmer may have extra income, the fund may be used to reduce taxes and maintain charitable giving in future years when profits are down. Grain donations to a Donor Advised Fund are commonly used to make plate donations to a parish, donations to capital campaigns and diocesan appeals, gifts to non-profit Catholic charities or institutions, and to other local, national, and international charities.