While the IRS manages the VITA and TCE programs, the VITA/TCE sites are operated by IRS partners and staffed by volunteers who want to make a difference in their communities. The IRS-certified volunteers who provide tax counseling are often retired individuals associated with non-profit organizations that receive grants from the IRS.

VITA and TCE sites are generally located at community and neighborhood centers, libraries, schools, shopping malls and other convenient locations across the country. To locate the nearest VITA or TCE site near you, use the VITA Locator Tool or call 800-906-9887.


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When looking for a TCE site, keep in mind that a majority of the TCE sites are operated by the AARP Foundation's Tax Aide program. To locate the nearest AARP TCE Tax-Aide site between January and April use the AARP Site Locator Tool or call 888-227-7669.

At select tax sites, taxpayers also have an option to prepare their own basic federal and state tax return for free using web-based tax preparation software with an IRS-certified volunteer to help guide you through the process. This option is only available at locations that list "Self-Prep" in the site listing.

Reservations are accepted at most campgrounds and at parks with reservable group day-use facilities. While reservations are not required to camp, they are recommended because sites and facilities fill quickly. Other things to know:

At campgrounds that accept reservations, any unreserved sites are available without a reservation for one night (must make reservation on the coast). Campers who wish to stay additional nights are asked to make a reservation at oregonstateparks.reserveamerica.com, or check with a park ranger. More information is on our Camping without a Reservation page.

Sometimes, when processing information shared with us by sites and apps, those sites and apps will ask for your consent before allowing Google to process your information. For example, a banner may appear on a site asking for consent for Google to process the information that site collects. When that happens, we will respect the purposes described in the consent you give to the site or app, rather than the legal grounds described in the Google Privacy Policy. If you want to change or withdraw your consent, you should visit the site or app in question to do so.

Secure .gov websites use HTTPS. 

 A lock (LockLocked padlock) or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.

If you test positive at one of these sites and certain treatments are appropriate for you, you can receive a prescription from a healthcare provider and have that prescription filled all in one location. Visit the HHS Test to Treat webpage and the Test to Treat locator for more information.

There are over 70 Deferred Inspections Sites throughout the United States and the outlying territories. These sites provide assistance to those individuals who at the time of entry into the United States were scheduled for a deferred inspection or believe that the documentation and corresponding endorsements issued at the port of entry require review and possible correction.

Travelers are encouraged to contact sites not located within an international airport to establish an appointment, if necessary. In many instances, the location of your final destination where the discrepancy will be resolved may not be the port of your first arrival into the United States. Mail-in procedures are generally not available.

A World Heritage Site is a landmark or area with legal protection by an international convention administered by the United Nations Educational, Scientific and Cultural Organization (UNESCO). World Heritage Sites are designated by UNESCO for having cultural, historical, scientific or other forms of significance. The sites are judged to contain "cultural and natural heritage around the world considered to be of outstanding value to humanity".[1]

A World Heritage Site may signify a remarkable accomplishment of humanity, and serve as evidence of our intellectual history on the planet, or it might be a place of great natural beauty.[6] As of September 2023, a total of 1,199 World Heritage Sites (933 cultural, 227 natural, and 39 mixed cultural and natural properties) exist across 168 countries. With 59 selected areas, Italy is the country with the most sites; followed by China with 57, then France and Germany with 52 each.[7]

The sites are intended for practical conservation for posterity, which otherwise would be subject to risk from human or animal trespassing, unmonitored, uncontrolled or unrestricted access, or threat from local administrative negligence. Sites are demarcated by UNESCO as protected zones.[1] The World Heritage Sites list is maintained by the international World Heritage Program administered by the UNESCO World Heritage Committee, composed of 21 "states parties" that are elected by the UN General Assembly, and advised by reviews of international panels of experts in natural or cultural history, and education.[8]

The programme catalogues, names, and conserves sites of outstanding cultural or natural importance to the common culture and heritage of humanity. The programme began with the "Convention Concerning the Protection of the World's Cultural and Natural Heritage",[9] which was adopted by the General Conference of UNESCO on 16 November 1972. Since then, 195 states have ratified the convention,[10] making it one of the most widely recognised international agreements and the world's most popular cultural programme.[11] To be considered, the properties must be under some form of state protection or conservation and be nominated by the host member country.

In 1954, the government of Egypt decided to build the new Aswan High Dam, whose resulting future reservoir would eventually inundate a large stretch of the Nile valley containing cultural treasures of ancient Egypt and ancient Nubia. In 1959, the governments of Egypt and Sudan requested UNESCO to assist them to protect and rescue the endangered monuments and sites.

In 1960, the Director-General of UNESCO launched the International Campaign to Save the Monuments of Nubia.[14] This International Campaign to Save the Monuments of Nubia resulted in the excavation and recording of hundreds of sites, the recovery of thousands of objects, as well as the salvage and relocation to higher ground of several important temples. The most famous of these are the temple complexes of Abu Simbel and Philae. The campaign ended in 1980 and was considered a success. To thank countries which especially contributed to the campaign's success, Egypt donated four temples; the Temple of Dendur was moved to the Metropolitan Museum of Art in New York City, the Temple of Debod to the Parque del Oeste in Madrid, the Temple of Taffeh to the Rijksmuseum van Oudheden in Leiden, and the Temple of Ellesyia to Museo Egizio in Turin.[15]

By assigning places as World Heritage Sites, UNESCO wants to help to pass them on to future generations. Its motivation is that "[h]eritage is our legacy from the past, what we live with today" and that both cultural and natural heritage are "irreplaceable sources of life and inspiration".[1] UNESCO's mission with respect to World Heritage consists of eight sub targets. These include encouraging the commitment of countries and local population to World Heritage conservation in various ways, providing emergency assistance for sites in danger, offering technical assistance and professional training, and supporting States Parties' public awareness-building activities.[1]

Being listed as a World Heritage Site can positively affect the site, its environment, and interactions between them. A listed site gains international recognition and legal protection, and can obtain funds from among others the World Heritage Fund to facilitate its conservation under certain conditions.[18] UNESCO reckons the restorations of the following four sites among its success stories: Angkor in Cambodia, the Old City of Dubrovnik in Croatia, the Wieliczka Salt Mine near Krakw in Poland, and the Ngorongoro Conservation Area in Tanzania.[19] Additionally, the local population around a site may benefit from significantly increased tourism revenue.[20] When there are significant interactions between people and the natural environment, these can be recognised as "cultural landscapes".[b]

Until 2004, there were six sets of criteria for cultural heritage and four for natural heritage. In 2005, UNESCO modified these and now has one set of ten criteria. Nominated sites must be of "outstanding universal value" and must meet at least one of the ten criteria.[6]

A country may request to extend or reduce the boundaries, modify the official name, or change the selection criteria of one of its already listed sites. Any proposal for a significant boundary change or to modify the site's selection criteria must be submitted as if it were a new nomination, including first placing it on the Tentative List and then onto the Nomination File.[21] A request for a minor boundary change, one that does not have a significant impact on the extent of the property or affect its "outstanding universal value", is also evaluated by the advisory bodies before being sent to the committee. Such proposals can be rejected by either the advisory bodies or the Committee if they judge it to be a significant change instead of a minor one.[21] Proposals to change a site's official name are sent directly to the committee.[21]

The state of conservation for each site on the danger list is reviewed yearly; after this, the Committee may request additional measures, delete the property from the list if the threats have ceased or consider deletion from both the List of World Heritage in Danger and the World Heritage List.[21] Only three sites have ever been delisted: the Arabian Oryx Sanctuary in Oman, the Dresden Elbe Valley in Germany, and the Liverpool Maritime Mercantile City in the United Kingdom. The Arabian Oryx Sanctuary was directly delisted in 2007, instead of first being put on the danger list, after the Omani government decided to reduce the protected area's size by 90 per cent.[23] The Dresden Elbe Valley was first placed on the danger list in 2006 when the World Heritage Committee decided that plans to construct the Waldschlsschen Bridge would significantly alter the valley's landscape. In response, the Dresden City Council attempted to stop the bridge's construction. However, after several court decisions allowed the building of the bridge to proceed, the valley was removed from the World Heritage List in 2009.[24] e24fc04721

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