In the discussion re: museums and the IRS/non-profits the focus seems to be on the museum as a structure or building. Owners cannot maintain non-profit status while residing in the museum, party or carry out sales within the museum without potential liabilities. In the absence of structure-Skansen-whereby the museum consists of a open air museum or sculptural garden such as Storm King in NY or Grounds for Sculpture in NJ how would this absence affect non-profit status.