1. Short title This Act may be cited as the Wild Game Donation Act of 2019 . 2. Charitable deduction for costs associated with donations of wild game meat (a) In general Subsection (e) of section 170 of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (8) Special rule for contributions of wild game meat (A) In general In the case of a charitable contribution by an individual of qualified wild game meat, the amount of such contribution otherwise taken into account under this section (after the application of paragraph (1)(A)) shall be increased by the amount of the qualified processing fees paid with respect to such contribution. (B) Qualified wild game meat For purposes of this paragraph, the term qualified wild game meat means the meat of any animal which is typically used for human consumption, but only if— (i) such animal is killed in the wild by the individual making the charitable contribution of such meat (not including animals raised on a farm for the purpose of sport hunting), (ii) such animal is hunted or taken in accordance with all State and local laws and regulations, including season and size restrictions, (iii) such meat is processed for human consumption by a processor which is licensed for such purpose under the appropriate Federal, State, and local laws and regulations and which is in compliance with all such laws and regulations, and (iv) such meat is apparently wholesome (under regulations similar to the regulations under section 22(b)(2) of the Bill Emerson Good Samaritan Food Donation Act). (C) Qualified processing fee For purposes of this paragraph, the term qualified processing fee means any fee or charge paid to a processor which fulfills the requirements of subparagraph (B)(iii) for the purpose 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