Publication 378 |
2000 Tax Year |
Aircraft Museum
A credit or refund may be allowed for the excise tax on fuel used
in an aircraft or vehicle owned by an aircraft museum.
An aircraft museum is an organization that meets all the following
requirements.
- It is exempt from income tax as an organization described in
section 501(c)(3) of the Code.
- It is operated as a museum under a state (or District of
Columbia) charter.
- It is operated exclusively for acquiring, exhibiting, and
caring for aircraft of the type used for combat or transport in World
War II.
The aircraft or vehicle (such as a ground servicing vehicle for
aircraft) must be used exclusively for the purposes described in item
(3).
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