Fallen Tree Declared Temporary Immovable Obstruction (TIO). RoG Appendix I Part B 7a and Decision 25/9.5 (4). Temporary Local Rule. Revised 2014-11-25.
IN DEPTH: To get "line-of-sight" relief from a tree that has fallen during a stipulated round the Committee may use the local rule dealing with Temporary Immovable Obstructions in Appendix I Part B 7a. That rule provides relief from the area covered by the tree as well as interference on the players line of play.
During club competitions it might be easier to adopt the local rule "Fallen tree with Dropping Zone" - Click to link.
 

Suggested wording. This Rule shall always stand under its own headline.

Fallen Tree Declared Temporary Immovable Obstruction (TIO)
The fallen tree on hole ... identified by ... is a a temporary immovable obstruction (TIO). The player may take relief, without penalty, in accordance with the procedure adopted in the Rules of Golf Appendix I Part B 7a. Penalty: Match play - Loss of hole; Stroke play - Two strokes.
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2014-11-25 11:47