Below, you will find some important information from the IRS concerning charitable donations to Governmental Units (Bodega Bay Fire is one of these).
(Excerpt from a letter sent to us by the IRS)
Governmental units, such as States and their political subdivisions,
are not generally subject to federal income tax, Political
subdivisions of a State are entities with one or more of the
sovereign powers of the State such as the power to tax. Typically
they include counties or municipalities and their agencies or
departments. Charitable contributions to governmental units are
tax-deductible under section 170(c)Cll of the Internal Revenue Code
if made for a public purpose.