Crop-Sharing Hunger Relief Act

[AI summary unavailable — showing source text] Crop-Sharing Hunger Relief Act - Amends the Internal Revenue Code to allow a deduction for charitable contributions of agricultural commodities on the surplus commodity list to tax-exempt organizations (other than certain private foundations) if the use of the property by the donee is solely for the purpose of feeding individuals in famine, disaster, or other economically depressed areas and if such use meets other specified requirements. Excludes such contribution from the definition of capital gain property for purposes of the alternative minimum tax.…