Absolutely not. Museums as non profits can make money. It is best to
refer to these as surpluses, rather than profits. It is just that the
trustees and officers cannot benefit (i.e. profit) as in the case of a for
profit entity. This is why museums have shops, and many other earned
revenue functions! Some choose to segregate these "money making" functions
in separate legal entities depending on the laws of the country. However tax
status is determined on a national basis according to the laws of that
country which you must check on.
John McAvity
----- Original Message -----
From: "Dr. Eszter Fontana" <[log in to unmask]>
To: <[log in to unmask]>
Sent: Friday, October 10, 2003 7:42 AM
Subject: Re: Questions and definitions
> Does ³not for profit² mean that a museum cannot make money?
Suggestion 7:
> > A museum is an organization that serves society by exhibiting,
> > maintaining,
> > or protecting the tangible and intangible evidence of humankind and
> > th=
e
> > environment for the purpose of cultural enhancement, education,
> > enjoyment,
> > preservation, or research.
>
> This sentence is my favorite. I think, it's enough general to include
> all kind of museums.
>
> It exclude the problems of:
>
> - profit / non-profit :
It is very important to keep this sentence: "non profit"
To make some money is something else than to make profit!!
As soon institutions, called themselves "museum" or something else,
do not declare, that they are "non profit" has hard consequence for
taxes and for the book keeping.
Eszter Fontana
CIMCIM
> Must a museum have a collection?
> What is research?
> Is interpretation the same as research?
> Are virtual museums (which have no ³buildings²) really museums?
> Are heritage (cultural) centers museums since they often have no
> collections.
> Must a museum ³preserve² objects to be considered a museum?
> If some forms of song and dance are intangible heritage, are concert halls
> museums?
>
> I think I know the answers to each of these questions, but it is apparent
> that not everyone has the same view. My thinking is not based on ego; it
is,
> however, the result of background, experience, and training. Those same
> attributes cause others to think and believe differently. That is why
> finding a common ground of acceptance is important.
>
> One of the many important contributions ICOM has made to the museum
> profession is the Code of Ethics. The people who first formulated the Code
> probably had no idea of the dynamic and professionalizing role it would
play
> in the international community. (They are to be applauded for their
> contribution.) As the Code has evolved to meet the needs of today¹s
museums,
> the definition of ³museum² as determined by the ICOM membership and which
is
> the heart of the Code, must offer a clear message of identity. We are the
> International Council of Museums; so who are we? When we say ³museum² what
> do we mean > past, or an idea for the future?
>
> Gary Edson
>
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>
############################################################
Dr. Eszter Fontana
Musikinstrumenten-Museum der Universität Leipzig
Täubchenweg 26, 04317 Leipzig
Tel: 0341 68 70 79 0 Fax: 0341 68 70 79 22
e-mail: [log in to unmask]
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