A bill to amend the Internal Revenue Code of 1954 to provide that certain museums will not be treated as private foundations.

Amends the Internal Revenue Code to treat certain museums as public charities, rather than private foundations, for purposes of the higher (50 percent of adjusted gross income) tax deduction level permitted for contributions to a public charity. Provides that such museums qualify for the higher level if 25 percent or more of the governing bodies of the museums consist of individuals who are: (1) community leaders or others who represent a cross- section of the community; (2) public officials; or (3) individuals selected by a public official.