The Unite States' Land and Water Conservation Fund (LWCF) is a Federal program that was established by Act of Congress in 1964 to provide monies and matching grants to federal, state and local governments for the acquisition of land and water, and easements on land and water, for the benefit of all Americans. The main emphases of the fund are recreation and the protection of national natural treasures in the forms of parks and protected forest and wildlife areas. LWCF has a broad-based coalition of support and oversight, including the National Parks and Recreation Association, The Wilderness Society, and the Land Trust Alliance. The primary source of income to the fund is fees paid by companies drilling offshore for oil and gas, with additional minor sources including the sale of surplus federal real estate and taxes on motorboat fuel.