[MassHistPres] receiving funds at Historical Commissions

[Betsy Pyne]

Does anyone know if a local Historical Commission can accept gifts of money
as a charitable organization?  Specifically can a gift to the Local
Historical Commission Gift Fund count as a tax deductable gift as to a
501 c3 or a 509 organization.  If not could a Historical Commission become a
501 c3 or a 509 organization?
Thank you

Betsy Pyne
Norfolk Historical Commission