Like art, efforts to define “museum” are challenging and controversial. The American Alliance of Museums takes the “big tent” approach to defining museums—“if an organization considers itself to be a museum, it’s in the tent” (AAM 2008, 3). The Internal Revenue Service, however, takes a different approach, which can be puzzling to the field. It assigns the type of charitable organization (e.g. history museums, elementary schools, forest conservation) with no guidance or approval from the organization. Among the categories is “Museums” (NTEE code A50), which is described as, “Organizations that acquire, preserve, research, exhibit and provide for the educational use of works of art, objects or artifacts that are related to the study of zoology, biology, botany, mineralogy, geology and other natural sciences; history; archeology; or science and technology.”
What are “Museums”?
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