### Question
What is the definition of aircraft museum?


### Answer
The definition of **aircraft museum** is as follows in *26 U.S.C. § 4041*:

> an organization—



(A) described in section 501(c)(3) which is exempt from income tax under section 501(a),



(B) operated as a museum under charter by a State or the District of Columbia, and



(C) operated exclusively for the procurement, care, and exhibition of aircraft of the type used for combat or transport in World War II

#### Citation:
  - *26 U.S.C. § 4041*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 31-RETAIL EXCISE TAXES > Subchapter B-Special Fuels**

