> Does anyone know of any websites or materials that explain the 
regulations
> on the tax deductible portion of a museum membership?

Megan,
A very good basic resource book on issues such as this one is "A Legal 
Primer on Managing Museum Collections" by Marie C. Malaro.  In a 
nutshell, as long as all of the things that a member gets in return 
for their membership fee are "nominal or insubstantial"; i.e. 
discounted admission, free parking, discount in the museum store, 
etc... the entire amount of the membership fee is deductable.
In the second editon of "A Legal Primer..." the information is 
discussed in a bit more detail in chapter XII, section F (page 380).  
This should give you a basic idea... but as always it may be good to 
discuss the details with a tax proffesional...the tax rules seem to 
change every week sometimes.
I hope this helps,
Rick 

Rick Olsen
Director of Operations & Curator
Indiana Railway Museum
P.O. Box 150
French Lick, IN 47432
[log in to unmask]
1-800-74-TRAIN

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