; and (B) any museum which— (i) is open to the public; (ii) is incorporated as a not-for-profit corporation under applicable State law; (iii) may possess a firearm in the collection of the museum under the laws of the State in which the collection is displayed; (iv) holds a license under chapter 44 of title 18, United States Code, as a collector of curios or relics; and (v) certifies to the Attorney General that— (I) the museum is not engaged in the trade or business of buying or selling firearms; (II) with respect to the transfer of any firearm under paragraph (1), the museum is not requesting the transfer of the firearm for purpose of sale; and (III) the museum shall, not later than 90 days after the museum ceases operations, file an application pursuant to chapter 53 of the Internal Revenue Code of 1986 to transfer any machinegun transferred to the museum under paragraph (1) to an entity or person who may lawfully possess the machinegun under section 922(o) of title 18, United States Code, or abandon the machinegun to Federal, State, or local law enforcement authorities. (b) Transfer of machineguns to museums Section 922(o)(2) of title 18, United States Code, is amended— (1) in subparagraph (A), by striking or at the end; (2) by redesignating subparagraph (B) as subparagraph (C); and (3) by inserting after subparagraph (A) the following: (B) a transfer to or by, or possession by, a museum that is open to the public and incorporated as a not-for-profit corporation under applicable State law; or .