Clarkston Mayor Eric Haven is hoping to launch a campaign encouraging residents to plant trees on the city easement in front of their homes in Clarkston.
“Nancy and I did this several years ago in front of our house and received a tax deduction for it,” Haven said. “Annually, the city removes trees around the city because they become weak with age and threaten to fall on someone’s property. The city’s tree budget, roughly $2,000, does not allow the city to plant all the trees we need.”
Haven added that the tax deduction may be an incentive for some residents.
“Because the city is a charitable institution under the IRS tax code, residents can plant trees and receive a tax-deductible contribution receipt from the city to file with their tax return,” said Haven. “They can beautify their homes and get a tax deduction for doing so – a win for both the resident and the city.
“Trees are lovely and enhance the beauty and value of residents’ properties and our village.”
The Internal Revenue Code 26 U.S.C. Section 170 (c) (1) defines charitable contribution (which is tax deductible) to include “a contribution or gift to or for the use of:  A State, a possession of the United States, or any political subdivision of any of the foregoing, or the United States or the District of Columbia, but only if the contribution or gift is made for exclusively public purposes.”

— Matt Mackinder