Under IRS Code 501(c)(3) a nonprofit corporation may be formed to operate for some religious, charitable, educational, literary, or scientific purpose. These five purposes are usually included as purposes accepted by the individual states as a valid nonprofit corporate purpose.

Donations of money, goods or services to a 501(c)(3) organization are deductible to the donor for tax purposes as a "charitable contribution".

The Texas Fire Museum is a valid recognized 501(c)(3) organization that has been certified by the IRS.  All donations made to the Texas Fire Museum are tax deductible.  All donations, if accepted by the museum, will be acknowledged by a receipt or donation letter from the museum.  This documentation can be used to support a donor's deduction on his/her tax return.