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.
The take away from this is that your standard gym membership or health club membership is a personal expense and is not deductible. Generally, only expenses of this nature directly related to rehabilitation or medical issues are allowed as a deduction on the tax return. About the author: