### Question
How is the "aircraft museum" defined?


### Answer
The term **aircraft museum** is defined in *26 U.S.C. § 4041* as follows -

> 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**

