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.
Your local school is likely nonprofit and a branch of the local government. If so, yes, the donation is tax-deductible. See also IRS Pub 17, which has some duplication from Pub 526: Organizations That Qualify To Receive Deductible Contributions.