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.
Donors' contributions to a 501(c)(3) organization are tax-deductible only if the contribution is for the use of the 501(c)(3) organization, and that the 501(c)(3) organization is not merely serving as an agent or conduit of a foreign charitable organization.