Sec. 5102. Private operating foundation requirements relating to operation of art museum
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Section 4942(j) is amended by adding at the end the following new paragraph: For purposes of this section, the term operating foundation shall not include an organization which operates an art museum as a substantial activity unless such museum is open during normal business hours to the public for at least 1,000 hours during the taxable year. . The amendments made by this section shall apply to taxable years beginning after December 31, 2017.