From the Field

Studies Highlight the Current State of Museums

Two new studies explore different challenges currently faced by museums. In a report examining the physical conditions of museum facilities—Museum Facilities: Deferred Maintenance Persists and Costs to Repair Are Unknown—the U.S. Government Accountability Office (GAO) conducted a survey using a representative sample of museums in 50 states and the District of Columbia. It found that approximately 77% of the nation’s museums have at least one building system (such as heating, ventilation and air conditioning) or building issue that puts their collections at risk of damage or loss. Moreover, approximately 73% of museums have at least one building system or facility issue that poses a potential health or safety concern. GAO also estimates that nearly half of museums identified physical accessibility (such as inaccessible entrances) as a potential concern. The primary obstacle to addressing these concerns is funding, with GAO estimating that 85% of museums face funding challenges for addressing repair and maintenance issues. Consequently, about 85% of museums report having a deferred maintenance backlog, and 38% report an increasing backlog since 2022.

In a separate recently released survey, Art Museum Director Survey 2025: Museum Strategy and Operations, Ithaka S+R surveyed a sample of museum directors representing 1,526 unique institutions to explore how museums are governed and staffed, how they serve the public and what kinds of strategies they develop to respond to complex challenges. Some key findings include:

For 75% of directors, a lack of financial resources is their top constraint, and a majority (55%) believe fundraising to be among the most valuable skills they need in their position.
Nearly 75% of directors indicated that their museums investigate whom their museum is serving, as well as whom they are not. Among these respondents, 59% have implemented strategies to reach missing audiences, up from 38% in 2022 and 21% in 2020.
92% of directors indicated that one of their top priorities is to provide a livable wage for their staff, and 79% of directors indicated that providing comparable pay will be a priority for their museums within the next five years.

Arts Education Policy Insight Series

The Arts Education Partnership recently updated ArtScan, a clearinghouse for the latest state policies supporting arts education from all 50 states, the District of Columbia and the Department of Defense Education Activity. Information is based on a comprehensive search of state education statutes and codes on each state’s relevant website. Also provided are state policy profiles and a comparison tool.

How New Tax Provisions May Change Charitable Giving

A new report from Indiana University Lilly Family School of Philanthropy—The Philanthropy Outlook: Estimating Effects on Charitable Giving from the One Big Beautiful Bill—examines how 2025 H.R. 1 (signed into law as Public Law 119-21), also known as the “One Big Beautiful Bill,” might affect private philanthropy in the United States. The authors estimate that changes to tax policy will decrease charitable giving by about $5.69 billion per year compared to previous law, roughly equivalent to one percent of all U.S. giving. Total corporate giving is estimated to be approximately $1.55 billion lower, a reduction of 3.5% in total corporate giving. However, the number of U.S. households who give is estimated to increase by about 8 million. The authors note that the effects may take some time to manifest, and it may take some time for taxpayers to become aware of and adapt to the new policies. For a detailed analysis on the various ways new tax provisions may produce different effects, see the full report.