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Statement by Joseph Allen Patterson, Director, American Association of Museums, for the Record of the Committee of Ways and Means on the President's 1963 Tax Recommendations, March 25, 1963

Mr. Chairman and Members of the Committee, as Director of the American Association of Museums, and representing more than 4,000 museums in the United States, I appreciate this opportunity to present a statement for the record on the proposed revision of the tax structure. This statement is in reference to the change that would permit donors to museums to qualify for the additional 10-percent deduction which is now allowed to individuals who make "charitable" contributions to any "educational organization" under #170(b)(1)(A)(ii) of the Internal Revenue Code of 1954.

In seeking this change, museums are only requesting proper recognition in the tax law of the fact that they constitute one of our country's important educational resources. Their vast collections of objects in the fields of art, history, and science, together with their staffs of specialists who conduct research and interpret these objects for the public, represent an educational resource comparable in national importance to that of our libraries, schools, colleges and universities. Through their professionally organized and conducted education programs, museums in the United States provide educational opportunities for all age groups. They supplement classroom studies, provide enrichment for the school and college curricula, furnish professional training for the graduate student, and offer life-long enlightenment for the adult.