Hunger Emergency Assistance and Relief Trust Act of 1991

Hunger Emergency Assistance and Relief Trust Act of 1991 - Amends the Internal Revenue Code to allow individuals to designate on their income tax returns a contribution of all or part of their tax refund to the Hunger Emergency Assistance and Relief Trust.

Establishes in the Treasury the Hunger Emergency Assistance and Relief Trust (trust fund) to distribute hunger relief funds to qualified nonprofit hunger relief services organizations.

Describes standards and procedures for the distribution of trust fund monies. Specifies a number of restrictions with respect to the activities of recipient organizations, including limitations on administrative expenses.

Requires the Hunger Commission to submit to specified congressional committees an annual report detailing trust fund expenditures.

Establishes a Hunger Commission to administer the distribution of funds to qualified hunger relief services organizations on a matching grant basis. Permits a maximum award of $100,000 to any single qualified organization in any fiscal year. Requires that: (1) at least 50 percent of amounts received into the trust fund in any year be paid to qualified organizations; and (2) monies in the trust fund be distributed within 180 days of their receipt.

Authorizes appropriations.