Not that this should be a determinate of losing your
tax status, but I wonder how many resources your org.
puts into attracting tourists.  I would think that if
your museum puts very little monies and/or manpower
towards attracting tourists to visit you from outside
the area, that serves as an indication of what you are
really trying to do - i.e. put your resources towards
community programming and are in fact in business as a
community resource.

Of course you are trying to attract anyone to visit,
tourist or not, but do the tourists view your museum
as a primary destination?  I like to describe my
museum as a secondary destination, they visit the
museum after they are already here for something else
or we help make the area more attractive to visit.
Accordingly,  I focus efforts and resources on the
regional community.  I should also mention that we are
free, so an increase in attendance for revenue isn't
an overwhelming force. Community-based museums do so
much more than merely exhibit art and artifacts, we
are educational institutions.

Amy Kleinert
Marketing Manager
South Bend Regional Museum of Art
South Bend, IN






--- Matthew White <[log in to unmask]> wrote:
> I have taken the liberty of cross posting this
> recent message from H-Public.
> My apologies for any inconvenience or if I am over
> stepping any bounds.
>
>
>
> > Thanks to Rebecca Conard at Middle Tennessee State
> Univ.
> > for providing this item.
> >
> > D. Vanderstel
> > H-PUBLIC Moderator
> >
> >
> > Sue Blakey wrote:
> >>
> >> On several occasions, the list has
> addressed/discussed cultural heritage
> >> tourism. We are a small town-owned museum/folk
> center in Thermopolis,
> >> Wyoming, involved in a court case that could have
> far-reaching ramifications
> >> for museums/folk centers. At issue is whether a
> public museum/folk center
> >> can be involved in tourism and remain a
> non-taxable entity. We have reason
> >> to believe we are being used as a test case that
> would open the doors for
> >> similar cases in all states. The end result could
> be that public museums
> >> would be taxed if they are involved in activities
> that attract tourists to
> >> their area.
> >>
> >> In our original proposal for a federal downtown
> revitalization grant to help
> >> establish the museum four years ago, we stated
> that we expected to attract
> >> additional tourists to the area. This was listed
> as an important point since
> >> some of the government monies were given for that
> purpose.
> >>
> >> However we also view ourselves as a community
> resource -- we have offered
> >> classes for all ages; brought in speakers in
> arts, humanities and natural
> >> sciences; held quilt retreats, quilt shows,
> natural history exhibits and
> >> textile exhibits. We offer guided tours for all
> school groups, and are
> >> working on educational materials for teachers on
> the web.
> >>
> >> The county assessor has determined that our
> statement that we plan to
> >> attract tourists means that we are an economic
> development project and thus
> >> subject to taxes. The town maintains that we are
> a community center,
> >> educational entity and government entity and
> should not be taxed. The county
> >> assessor's contention is that a legitimate public
> museum does not engage in
> >> attracting tourists. The county assessor lost the
> case in the local court,
> >> appealed and lost in regional court. Now she has
> appealed to the State
> >> Supreme Court, and we must again defend our
> position. We have been told that
> >> the assessor will continue to file every year
> until they win.
> >>
> >> I do not believe that attracting tourists is
> exclusive of providing
> >> education or community activities or running a
> museum or folk center. Until
> >> now, our contention has been that we have done a
> great deal of community
> >> programming which qualifies us for exemption. We
> have not brought up the
> >> issue of cultural heritage tourism. I have now
> been asked to provide more
> >> details about cultural heritage tourism and be
> prepared to discuss the
> >> trend, its importance and acceptance in the
> museum/folk center field. How
> >> accepted is the concept of cultural heritage
> tourism? Are there really
> >> museums today that do not try to attract
> tourists? Are there any documents
> >> that might help us support the fact that we
> should not be taxed for
> >> attracting tourists as long as we are also living
> up to our community's
> >> needs? Where do we turn for help on this?
> >>
> >> I would welcome advice or correspondence. Please
> feel free to contact me
> >> off-line. Thank you.
> >
> >> Ellen Sue Blakey,
> > Old West Wax Museum/Dancing Bear Folk Center,
> > Thermopolis, Wyoming
> >> ph: 307 864 3391 (home office)
> >> fx: 307 864 3582
> >> [log in to unmask]
> >
> >
>
>
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