It is possible for U.S. residents to make a donation to the Nature Trust.
The Nature Trust is recognized by the Internal Revenue Service as a publicly-supported foreign charity (section 501(c)(3)). This means that US taxpayers’ gifts to the Nature Trust are deductible to the extent that the donor has Canadian-source income. Provisions in the US-Canada tax treaty allow bequests to the Nature Trust to be deducted from the value of a US taxpayer’s estate, even if the estate has no Canadian income.
Gifts made through a will (bequests, see Planned Giving – Bequests) are deductible in calculating US estate tax because of the Canadian–US Tax treaty, even if the donor has no Canadian income.
In the past, groups like the Nature Trust have relied on an intermediary, such as the American Friends of Canadian Land Trusts, a US charity, to facilitate land donations by non-residents. US taxpayers can support the Nature Trust with contributions that are deductible against US income by donating to American Friends of Canadian Land Trusts(American Friends), together with a grant recommendation in favor of the Nature Trust.
The Nature Trust is a qualified grantee of American Friends. Tax deductible donations can be made online using a credit card, or by mailing a cheque to:
American Friends of Canadian Land Trusts
702 Kentucky Street, #663
Bellingham, WA 98225
While the process can be long and complex, many non-residents have successfully completed land or fund donations to Canadian land trusts. During the transaction, make sure that you specify that you would like the donation to be recommended to be distributed to the Nature Trust of New Brunswick.
If you have any questions about donating to the Nature Trust as a U.S. Resident, contact Sandra Tassel, Program Coordinator for the American Friends of Canadian Land Trust at email@example.com, or Renata Woodward, Chief Executive Officer for the Nature Trust, below.