I live in a rural area and the volunteer fire department is funded thru an allocation of a portion of the property taxes on the farm collected by the county. From time to time a representative will arrive at the door collecting donations. (He just left) These people contact the fire department and "contract" to solicitate donations and these collectors keep a percentage of the take. I have not been able to determine the actual percentage of the "commision but it is significant. I was told 90 %. If you have such an occurrence in your community you need to inquire as to how much the fire department actually receives. Admittedly I am biased with my opinion of this for it annoys me that the land is taxed for fire department support and I cannot depreciate anything that would be damaged by fire on the land and the only losses I can deduct are the actual expenses incurred with the crop even if it is ready for harvest. I have no problem with paying tax for fire department support on the structures on the farm. Why should I have to pay fire tax on the dirt?