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.
If you itemize your federal deductions on Schedule A, charitable donations are tax-deductible -- the charitable donation deduction is one of the few that you can claim if you're subject to the Alternative Minimum Tax.