Greene County SWCD


GCSWCD Office Manager- Deborah Lynn NRCS District Conservationist- Dan Luczynski 2009 Board of Directors Randy Koenig, Chairman Tim Egnew, Vice Bennie Helms, Sec. Rita Sharr Reece Booher Pete Halstead, Associate	Plat Books are now available at our office for $12.00 from $20.00!! Just in time for CHRISTMAS!
	SWCD Board meetings are conducted on the 1st THURSDAY of each month at 6:00 a.m. unless otherwise advertised. The public is always invited to attend. Greene County SWCD has noted the following as Critical Natural Resource Issues within the county. We will be addressing them on a regular basis. If you feel there is something that should come to our attention, please feel free to contact our office. email: mailto:deborah.lynn@in.nacdnet.net 1. Agriculture 2. Water Quality 3. Soil Erosion 4. Timber Management 5. Conservation Education/Outreach 6. Farm Safety
Donations to SWCD for conservation purposes is tax deductible Question: If a person wants to make a donation to a local soil and water conservation district, is that donation tax deductible for the person? Answer from IRS: A governmental entity is considered a “qualified organization” under IRS code. The following is information from page 87 of the Taxable Fringe Benefit Guide which can be obtained at http://www.irs.gov/pub/irs-tege/fringe_benefit_fslg.pdf : "In many circumstances, citizens make contributions of money or property to governmental entities. An income tax deduction for this contribution is allowed for the individual only if the contribution is made to, or for the use of, a qualified organization. A state or local government agency is a qualified organization; it is exempt from income tax by statute (IRC Section 115) and is considered an exempt organization for purposes of receiving donations or grants under IRC Section 170(c)(1). Reg. §1.170A-9(d) A contribution is fully deductible only if made to or for the use of a qualified organization, and is voluntary and is made without getting or expecting to get anything of tangible value. If anything of tangible value is received in return, its value must be subtracted from the amount deductible as a charitable contribution. IRC §170 (c)(2)(C) The Internal Revenue Code lists in Publication 557 the types of organizations that are considered to be qualified organizations for purposes of receiving charitable contributions. A donor can give a contribution to a state for charitable or public purposes and have a full deduction for up to the individual income tax limitation (50% of adjusted gross income). IRC § 170(a); IRC §170(c)(1) Most familiar charitable organizations are exempt under IRC 501(c)(3). (Note: SWCD’s are not considered 501(c)(3) organizations, they are governmental entities)