of processing wild game meat, but only to the extent that such meat is donated as a charitable contribution under this section. . (b) Exclusion of processor's income from tax exempt organizations (1) In general Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 139G the following new section: 139H. Certain income received from charitable organizations (a) In general Gross income of a qualified meat processor shall not include any amount paid to such processor as a qualified processing fee by a charitable organization for the processing of donated wild game meat. (b) Definitions For purposes of this section— (1) Qualified meat processor The term qualified meat processor means a processor which fulfills the requirements of section 170(e)(8)(B)(iii). (2) Charitable organization The term charitable organization means an entity to which a charitable contribution may be made under section 170(c) and the charitable purpose of which is to provide free food to individuals in need of food assistance. (3) Donated wild game meat The term donated wild game meat means qualified wild game meat (as defined in section 170(e)(8)(B), without regard to clause (iii) thereof) which is received as a charitable contribution (as defined in section 170(c)) by a charitable organization. (4) Qualified processing fee The term qualified processing fee means any fee or charge paid to a qualified meat processor for the purpose of processing donated wild game meat. . (2) Clerical amendment The table of sections for part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 139G the following new item: Sec. 139H. Certain income received from charitable organizations. . (c) Effective date The amendments made by this section shall apply to donations made, and fees received, after the date of the enactment of this Act.