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Memorial Statutes, Fountains, Plazas, Observation Decks, Gardens, etc. <br /> To the extent that projects of this nature are consistent with park planning processes,they may <br /> be considered on a case-by-case basis. They need to be recommended by the Parks and <br /> Recreation Commission. Final action will need to be by the City Council. Donors may <br /> contact the Parks and Recreation Director to discuss their ideas. <br /> All costs associated with the construction and installation of such memorials will be the <br /> responsibility of the donor. The expected life cycle of the type of donation will need to be <br /> agreed upon by the donor and the city. <br /> Tax Deduction <br /> Donations to the city are typically tax deductible. Please consult with your tax advisor. <br />