- 6 -
during 1985 and 1986, secretary/treasurer during 1987, and
secretary during 1988 and 1989. Petitioner's daughter served on
the board of directors of the Museum during all the years at
issue. She was the secretary of the Museum from 1983 through
1985, president of the Museum during 1986, and president/vice
president from 1987 through 1989. Both petitioner's wife and
petitioner's daughter were foundation managers of the Museum
under section 4946(b) during the years at issue.
The Museum, an "outdoor" museum which can be best described
as a "museum without walls", was granted its tax-exempt status
under section 501(c)(3) on September 3, 1982. The principal
purposes of the Museum, as set out in its Articles of Amendment,
include the "stimulation, promotion and development of the
interest of the general public in every manner of art forms
through organization and operation of outdoor and indoor museums,
the holding and sponsorship of music concerts, art exhibitions
and theatrical and dance performances, all for cultural and
educational purposes". The Museum's artwork consists primarily
of sculptures and other exhibits that are designed to withstand
the outdoor elements. Although a few pieces are located in
public atria inside some of the buildings, most of the artwork is
situated along the public thoroughfares that run throughout the
Greenwood Plaza complex. The Museum conducts tours of its art-
work and also offers courses in art to members of the community.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011