Dear Listers:

In relation to the present discussion on Museum Stores, I would suggest
you talk to your legal advisor about your museum store operations and
the merchandise you carry in the museum store.

Unless the IRS has recently changed some of its regulations, the items
offered for sale in a museum's store must be related to that specific
museum and to it's collections.  In other words, an art museum in New
York City cannot sell Lunar Explorer Models.

These Regs. came into being because the merchants in any given city did
not want a museum or cultural institution in that city selling exactly
the same merchandise as they carried in their stores (competition) and
gaining an additional advantage of not paying taxes on their museum
store income.  Some museums were doing that - at that time.

Kind Regards

Roger Wulff

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