Museums benefit immensely from their position in the American tax code and its peculiarities, but the fundamentals of this relationship are often muddled, confusing, and difficult to explain. But with recent alterations to the federal tax code and an atmosphere of apprehension in the field, understanding and explanation are critical to proper decision-making and governance. This thesis addresses that need through multifaceted research and analysis of historical data, expert analysis, and crucially case law at both the federal and state level. The result of this will be to expand the currently anemic body of current literature on the topic and bring the issue to mind more saliently for professionals in the field.
Museum Studies (BS)
Cassandra George Ramos
Muir, Elisha, "Museums and the Tax Code: A Fraught Friendship" (2019). Thesis. Rochester Institute of Technology. Accessed from
RIT – Main Campus