*The latitude and longitude coordinates for the sites displayed in the map are derived from Hazard Ranking System documentation records used to support the addition of these sites to the National Priorities List.
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.
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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.
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.
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A World Heritage Site is a landmark or area with legal protection by an international convention administered by the 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 April 2024, 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 United Nations 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 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 the United Nations Educational, Scientific and Cultural Organization (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 preserve them for future generations. Its motivation is that "heritage 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]
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 first global assessment to quantitatively measure threats to Natural World Heritage Sites found that 63 per cent of sites have been damaged by increasing human pressures including encroaching roads, agriculture infrastructure and settlements over the last two decades.[27][28] These activities endanger Natural World Heritage Sites and could compromise their unique values. Of the Natural World Heritage Sites that contain forest, 91 per cent experienced some loss since 2000. Many of them are more threatened than previously thought and require immediate conservation action.[27]
The destruction of cultural assets and identity-establishing sites is one of the primary goals of modern asymmetrical warfare. Terrorists, rebels, and mercenary armies deliberately smash archaeological sites, sacred and secular monuments and loot libraries, archives and museums. The UN, United Nations peacekeeping and UNESCO in cooperation with Blue Shield International are active in preventing such acts. "No strike lists" are also created to protect cultural assets from air strikes.[29][30][31][32]
The UNESCO-administered project has attracted criticism. This was caused by perceived under-representation of heritage sites outside Europe, disputed decisions on site selection and adverse impact of mass tourism on sites unable to manage rapid growth in visitor numbers.[35][36] A large lobbying industry has grown around the awards, because World Heritage listing can significantly increase tourism returns. Site listing bids are often lengthy and costly, putting poorer countries at a disadvantage. Eritrea's efforts to promote Asmara are one example.[37]
Another criticism is that there is a homogeneity to these sites, which contain similar styles, visitor centres, etc., meaning that a lot of the individuality of these sites has been removed to become more attractive to tourists.[45] 0852c4b9a8
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