There are a number of organizations dedicated to protecting trails. Some are more organized than others and it is worthwhile investigating a group before donating. Note that when donating to a group if your donation is to be tax deductible the money can only be used for very specific purposes (can someone fill in what these specifics are?)
Rubicon Trail Foundation
The rubicon trail foundation (RTF) has submitted its paperwork for becoming a real live 501(c)(3) non-profit organization. Any donations to them will be tax deductible. The RTF also supports "directed donations" where you can say exactly what you want your money to be used for.
California Association of 4WD Clubs
The Cal4Wheel organization has numerous funds that you can donate to. Under misc funds you will find that it is very easy to target your donation to specific areas that you feel need money. Note that only a few of the funds qualify as a tax deduction.
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