The “Friends of the Nature Conservancy of Canada, Inc.” (FNCC) has changed its name! We are now the American Friends of Nature Conservancy of Canada Inc. (AFNCC). AFNCC is a U.S. charity that supports land conservation in Canada through cross-border conservation with U.S. residents. AFNCC’s focus is on protecting land and habitat that is important for both the United States and Canada.
AFNCC was incorporated as of June 3, 1996 under the laws of the State of New York as a domestic not-for-profit corporation engaged exclusively for charitable, scientific and educational purposes and not to carry on any activities not permitted a corporation exempt from U.S. federal income tax under Section 501(c)(3) of the Internal Revenue Code. AFNCC was granted 501(c)(3) status under the United States Internal Revenue Service in March 2005.
On May 2, 2007, AFNCC became a prescribed donee pursuant to an amendment to Regulation 3504 of the Income Tax Act Canada (ITA). This amendment permits U.S. donors to donate Canadian real property to AFNCC without paying capital gains tax under the ITA.
AFNCC supports land conservation efforts in Canada and the work of Canadian conservation organizations, including but not limited to the Nature Conservancy of Canada (NCC). NCC is a not-for-profit charity incorporated under the laws of Canada and is separate and distinct from FNCC.