Fellow Attorneys: Certain Citizens wish to donate funds to the Town of Carlton Landing for two purposes: 1) To assist in funding a Nature Facility Center; and, 2) To purchase benches, with plaques, for use in the Town. I believe they want to donate in "Memory of" or "In Honor of" certain persons, and they are asking for a tax deduction for their donations to the Town. Can you advise on whether or not these donations are tax deductible, and what paperwork is involved and required? Thank you for your suggestions on this matter,  Kay Wall