Best Answer: In England you can fell a tree in your own garden unless it is protected by a Tree Preservation Order or you are in a Conservation Area.
The amount of your Friends of the Smithsonian membership dues, minus the fair market value of your benefits in accordance with IRS regulations, such as your Smithsonian magazine subscription, is tax-deductible. You may customize your benefit choices to increase the tax-deductibility of your contribution, if you wish.
A private foundation cannot be tax exempt nor will contributions to it be deductible as charitable contributions unless its governing instrument contains special provisions in addition to those that apply to all organizations described in 501(c)(3). See Publication 557, Tax-Exempt Status for Your Organization, for