American Friends of Canadian Nature, Inc. (AFCN) (formerly known as American Friends of the Nature Conservancy of Canada) is a U.S. charity that supports land conservation in Canada through cross-border conservation with U.S. residents. AFCN’s focus is on protecting land and habitat that is important for both the United States and Canada.
AFCN 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. AFCN was granted 501(c)(3) status under the United States Internal Revenue Service in March 2005.
On May 2, 2007, AFCN 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 ecologically significant Canadian real property to AFCN without paying capital gains tax under the ITA.
AFCN 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 AFCN.