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        <FormAndLineReferenceDesc>Business income not reported on 990-T Part V line 35</FormAndLineReferenceDesc>
        <ExplanationTxt>Big Bear Valley Historical Society operates a gift shop in the muesum which sells items directly related to its exempt purpose such as books on the history of Big Bear Valley and blacksmith and other craft items made as part of the historical demonstrations taking place at the museum. In addition, the gift shop sells bottled water and soda to museum visitors which allows them to spend more time viewing the museums exhibits and, thus, contributes importantly to the accomplishment of the organizations exempt purpose.</ExplanationTxt>
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