John,
We are also a government museum as we are a department of the city of
Waco TX.  As Julia noted, you would be a 170(c) and you can accept tax
deductible gifts.  Make sure to get the paperwork that indicates that
status for donors.  You will have to make sure you explain this to
people and businesses because many don't understand the 170(c) status
but it has the same tax deducts that a 501 (c) 3 has but is specifically
for governmental agencies.  

You will want to be very specific about your donations however.  The
donor needs to indicate at the time of donation that the donation is for
the museum's use only.  This prevents its use or absorption into the
general county funds.  We have a series of designated donation
categories for everything from general operational funds to very
specific collections and exhibits funds to capitol improvement funds.
By restricting the donations use to the museum and not generally to the
county, it cannot legally be used for other needs within the county
outside of the museum.  

Sincerely,
Tracie Evans
Collections Manager
Texas Ranger Hall of Fame and Museum

-----Original Message-----
From: Museum discussion list [mailto:[log in to unmask]] On
Behalf Of Julia Moore
Sent: Monday, October 29, 2007 11:06 AM
To: [log in to unmask]
Subject: Re: Tax deduction

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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