Here is what the California Board of Equalization has to say about availability for display of historical aircraft to the public. Question to the California Board of Equalization:
What constitutes “available for display to the public”?
Answer: “It means actual display or documented willingness to display at either
(a) an organized air show
(b) a museum, or
(c) a special designated area set aside for historical aircraft open to the public.
To qualify for as available for display to the public under any situation, other than (a), (b), or (c) above, an individual must document that the aircraft is displayed in such a manner that the general public may reasonably be assumed to be aware that public viewing is clearly invited, and that there are reasonable accommodations to allow public viewing of the aircraft.
To qualify as available for display under any situation also means that (1) there must be a reasonable effort to make the general public aware of the display and (2) there must be reasonable viewing hours.”