Dear Ken and listers,

You are correct in noting right off the bat that your concerns are a mix of both legal and ethical issues. Typically, these are inextricably linked when we think of 501(c)3 organizations because we presume they are all public charities. But that may not be the case at Messiah College. So let's talk about legalities first.

The 501(c)3 assignment by the IRS recognizes Messiah College as an income tax-exempt organization because it specifically engages in charitable, religious, and/or educational activities (that's what the '3' indicates). I repeat: the 501(c)3 not-for-profit status means only that the college does not pay income tax. This has nothing to do with the care of collections or operations of the museum.

Most museums are public charities, which is simply defined in IRS terms as "not a private foundation" because they typically **receive** substantial income from the general public or from the government. Public support is usually broad and suggests that the organization has responsibilities to the public in managing funds and resources, otherwise cited as "in the public trust." 

But Messiah College is a **private** college - which is defined only as not being supported by state taxes. So you need to detrmine how it is funded.
1) Does is accept other public funding, such as federal grants? If it does, then the college should operate "in the public trust." 

2) Does the college and museum receive  **private** support such as gifts of funds or artifacts and similar materials? If so, it is fairly well understood that it is a private institution and operating "in the public trust" does not factor in to operations or culture.


Now let's talk about the separate issue of ethics. When Messiah College applied for 501(c)3 status, the application included a full description of the purposes and the activities of the college. It had to include standards, criteria, procedures, or other means that the college adopted or planned to use while engaging in those activities. It also likely described "Messiah College and its affiliated entities" or used similar language, which would be the umbrella clause for any fundraising or support groups, and other entities that may fall within future ownership. That's where the museum would be covered, and you do not need to seek independent 501(c)3 status for it because it wouldn't make any difference because that only refers to the income tax exemption.

I suspect that the college (like most, including my employer UC Santa Cruz) was broad in its description. More than likely the application did not specifically cite AAM's standards and ethics or even mention AAM. But as the museum director, it is your job to advise the Powers That Be that museum activities should adhere to AAM standards - regardless of whether the collections are kept "in the public trust" or for private use. It's possible that the college planned to develop its own set of policies and procedures.

So all of this boiled down is that the college made a commitment to preserving artifacts and exhibiting them and/or using them for educational purposes. Your  best avenue to caring for the museum's holdings and operating it wisely and ethically is to determine both the monetary and educational values of the museum's holdings. Then refer to the college's mission, principles, etc. and see what you can use from AAM. 

Good luck to you,
Karen 
--
Karen Kroslowitz
Director of Donor Stewardship and Development Communications
UC Santa Cruz	
			
			

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