The Internal Revenue Service allows farmers to give commodities instead of money in the hopes that it will increase charitable giving by farmers.
Foundation executives say that the grain gifts can be a point of entry and might prompt farmers to give large portions of their entire estates in the future.
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Amit Kataria, who lost his lower limbs to polio, has launched his social enterprise, Rural Organisation for Social Empowerment (ROSE) to create employment for at least one member of every household in Haryana, North Central India.