http://www.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00000170----0
00-.html

170(c)(1) indicates that individuals can donate directly to a unit of
government and obtain a tax deduction if the donation is for exclusively
public purposes.  For example, the donation could support general
operating for the museum, or a public exhibition.

Also, check on the IRS website publication #526, and consult a tax
attorney.

Julia Muney Moore
Public Art Administrator
Blackburn Architects, Indianapolis, IN
(317) 875-5500 x219
   
 
 
-----Original Message-----
From: Museum discussion list [mailto:[log in to unmask]] On
Behalf Of John Gavin
Sent: Monday, October 29, 2007 10:45 AM
To: [log in to unmask]
Subject: [MUSEUM-L] Tax deduction

Our museum is a county museum. We also have a separate, private 501 c 3
whose mission is to build an endowment for the museum. We also use the
foundation to run donations through so donors can take their tax
deductions.
My question is whether the donors can contribute directly to a
government
museum and take a tax deduction so I don't always have to run it through
the
foundation?

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