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Date: | Fri, 19 Jun 2009 18:37:01 -0700 |
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Mission-based retailing became a major issue when the IRS determined that not all activities of a 501(c)(3) or other NPO were automatically exempt from taxes. The general concept is called Unrelated Business Income. Here's a brief wikipedia entry explaining the concepts. It includes a link to a much more detailed IRS publication on the subject.
http://en.wikipedia.org/wiki/Unrelated_Business_Income_Tax
Once you understand why this is important, it becomes easier to look at your organization's mission, vision, aims, goals and then find merchandise that can be sold without problems. Truthfully, I don't think you need visitor research justification -- tax laws are tax laws and an organization ignores them at their own risk.
Have you tried searching the Museum-L Archives? A link is provided from the FAQ page which appears at the bottom of every message on the Listserv. I'm sure there have been discussions of this topic in the past.
Judy Turner
Whitefish Bay, WI
--- On Fri, 6/19/09, Lynn Norris <[log in to unmask]> wrote:
> I'm looking for basic information and visitor
> research justifying the importance of mission-based
> retailing to the institution, its visitor experience and its
> visitation. I've checked on both AAM and MSA's
> website and there isn't anything basic or specific
> enough. Any suggestions would be greatly appreciated.
>
>
>
> Thank you,
>
> Lynn Norris
>
> Director of Educational Programming and Interpretation
>
> Filoli Center
>
> Woodside, CA 94062
>
> www.filoli.org.
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