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)