Abstract
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.
Publication Date
4-2019
Document Type
Thesis
Student Type
Undergraduate
Degree Name
Museum Studies (BS)
Advisor
Tina Lent
Advisor/Committee Member
Cassandra George Ramos
Recommended Citation
Muir, Elisha, "Museums and the Tax Code: A Fraught Friendship" (2019). Thesis. Rochester Institute of Technology. Accessed from
https://repository.rit.edu/theses/10136
Campus
RIT – Main Campus
