2000 Tax Help Archives  

Publication 378 2000 Tax Year

Aircraft Museum

This is archived information that pertains only to the 2000 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

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.

  1. It is exempt from income tax as an organization described in section 501(c)(3) of the Code.
  2. It is operated as a museum under a state (or District of Columbia) charter.
  3. 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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