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89-625: Campaign Legal Center ( CLC ) is a nonprofit 501(c)(3) government watchdog group in the United States. CLC supports strong enforcement of United States campaign finance laws . Trevor Potter , former Republican chairman of the Federal Election Commission, is CLC's founding president. In 2004, it was a party to complaints filed with the Federal Election Commission (FEC) against groups like

178-463: A Rhode Island gunsmith , was elected president . When Burnside resigned on August 1, 1872, Church succeeded him as president. Union Army records for the Civil War indicate that its troops fired about 1,000 rifle shots for each Confederate hit, causing General Burnside to lament his recruits: "Out of ten soldiers who are perfect in drill and the manual of arms , only one knows the purpose of

267-545: A safe harbor for the "substantial part" test, the United States Congress enacted §501(h), called the Conable election after its author, Representative Barber Conable . The section establishes limits based on operating budget that a charity can use to determine if it meets the substantial test. This changes the prohibition against direct intervention in partisan contests only for lobbying. The organization

356-478: A "contribution" to a campaign , the Clinton campaign's action did not run afoul of Federal Election Commission laws (52 U.S. Code § 30121) forbidding foreign nationals from contributing to or aiding political campaigns, and that applies to any form of aid, not just cash donations. The dossier (prepared by a British citizen indirectly hired by the Clinton campaign and DNC) and the 2016 Trump Tower meeting (involving

445-530: A Manhattan jury. When the National Rifle Association of America was officially incorporated on November 16, 1871, its primary goal was to "promote and encourage rifle shooting on a scientific basis". The NRA's website says the organization is "America's longest-standing civil rights organization". On February 7, 1872, the NRA created a committee to lobby for legislation in the interest of

534-422: A PAC which is excluded from these figures. The organization donated to congressional races for both Republicans (223) and Democrats (9) to candidates for Congress . The NRA has been described as influential in shaping American gun control policy. The organization influences legislators' voting behavior through its financial resources and ability to mobilize its large membership. The organization has not lost

623-527: A Single Supreme Court Vote Can Change History . CLC supported the For the People Act . It was intended to expand voting rights, change campaign finance laws to reduce the influence of money in politics, ban partisan gerrymandering, and create new ethics rules for federal officeholders. In October 2022, Trump's Save America PAC transferred $ 20 million to Trump’s new MAGA Inc. Super PAC . In November 2022,

712-686: A brief with the Court over a rule in the 2002 Bipartisan Campaign Reform Act that raised contribution limits when candidates faced a self-funding opponent; the group favored the rule, which was struck down by the Court. In 2010, CLC joined with another watchdog group, Democracy 21 , in asking the Internal Revenue Service to investigate a tax exempt social welfare group run by Karl Rove . The group filed an amicus brief in 2011 on behalf of eight public interest groups in support of challenged provisions of Arizona 's clean election law,

801-509: A candidate in some manner, or (c) favor a candidate or group of candidates, constitute prohibited participation or intervention. Since section 501(c)(3)'s political-activity prohibition was enacted, "commentators and litigants have challenged the provision on numerous constitutional grounds", such as freedom of speech , vagueness , and equal protection and selective prosecution. Historically, Supreme Court decisions, such as Regan v. Taxation with Representation of Washington , suggested that

890-595: A choice between two sets of rules establishing an upper bound for their lobbying activities. Section 501(c)(3) organizations risk loss of their tax-exempt status if these rules are violated. An organization that loses its 501(c)(3) status due to being engaged in political activities cannot subsequently qualify for 501(c)(3) status. Churches must meet specific requirements to obtain and maintain tax-exempt status; these are outlined in "IRS Publication 1828: Tax Guide for Churches and Religious Organizations". This guide outlines activities allowed and not allowed by churches under

979-544: A church's principal means of accomplishing its religious purposes must be to assemble regularly a group of individuals related by common worship and faith." The United States Tax Court has stated that, while a church can certainly broadcast its religious services by radio, radio broadcasts themselves do not constitute a congregation unless there is a group of people physically attending those religious services. A church can conduct worship services in various specific locations rather than in one official location. A church may have

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1068-520: A coalition of moderate leaders who supported movie star Charlton Heston , despite Heston's past support of gun control legislation. In 1994, the NRA unsuccessfully opposed the Federal Assault Weapons Ban (AWB), but successfully lobbied for the ban's 2004 expiration. Heston was elected president in 1998 and became a highly visible spokesman for the organization. In an effort to improve the NRA's image, Heston presented himself as

1157-669: A direct offer of aid by the Russian government to the Trump campaign) are frequently contrasted and conflated in this regard. In 2018, CLC launched a website for citizens with felony convictions to explain their voting rights in all 50 states. That same year, CLC filed several complaints with the FEC alleging illegal coordination between the Trump campaign and the National Rifle Association . CLC’s Potter also appeared on Face

1246-411: A foreign subsidiary to facilitate charitable work in a foreign country, then donors' contributions to the 501(c)(3) organization are tax-deductible even if intended to fund the foreign charitable activities. If a foreign organization sets up a 501(c)(3) organization for the sole purpose of raising funds for the foreign organization, and the 501(c)(3) organization sends substantially all contributions to

1335-538: A growing number of NRA gun rights activists, including Harlon Carter . In 1975, it began to focus more on politics and established its lobbying arm, the Institute for Legislative Action (NRA-ILA), with Carter as director. The next year, its political action committee (PAC), the Political Victory Fund , was created in time for the 1976 elections. The 1977 annual convention was a defining moment for

1424-577: A letter that was sent to President Abraham Lincoln and published in The New York Times , R.G. Moulton and R.B. Perry recommended forming an organization similar to the National Rifle Association in Britain, which had formed a year and a half earlier. They suggested making a shooting range, perhaps on the base on Staten Island , and were offering Whitworth rifles for prizes for the first shooting competition with those rifles. They suggested

1513-444: A limited amount of lobbying to influence legislation. Although the law states that "no substantial part" of a public charity's activities can go to lobbying, charities with large budgets may lawfully expend a million dollars (under the "expenditure" test) or more (under the "substantial part" test) per year on lobbying. The Internal Revenue Service has never defined the term "substantial part" with respect to lobbying. To establish

1602-419: A major battle over gun control legislation since the 1994 Federal Assault Weapons Ban. At the federal level, the NRA successfully lobbied Congress in the mid-1990s to effectively halt governments-sponsored research into the public health effects of firearms, and to ensure the passage of legislation in 2005 largely immunizing gun manufacturers and dealers from lawsuits. At the same time, the NRA stopped efforts at

1691-783: A manner consistent with a particular religion's religious beliefs does not qualify as a tax-exempt church. Organizations described in section 501(c)(3) are prohibited from conducting political campaign activities to intervene in elections to public office. The Internal Revenue Service website elaborates on this prohibition: Under the Internal Revenue Code, all section 501(c)(3) organizations are absolutely prohibited from directly or indirectly participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for elective public office. Contributions to political campaign funds or public statements of position (verbal or written) made on behalf of

1780-467: A non-partisan manner do not constitute prohibited political campaign activity. In addition, other activities intended to encourage people to participate in the electoral process, such as voter registration and get-out-the-vote drives, would not be prohibited political campaign activity if conducted in a non-partisan manner. On the other hand, voter education or registration activities with evidence of bias that (a) favor one candidate over another, (b) oppose

1869-682: A provisional committee to start the Association which would include: President Lincoln, Secretary of War, officers, and other prominent New Yorkers. The National Rifle Association of America was chartered in the State of New York on November 17, 1871 by Army and Navy Journal editor William Conant Church and Captain George Wood Wingate . On November 25, 1871, the group voted to elect its first corporate officers. Union Army Civil War General Ambrose Burnside , who had worked as

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1958-442: A significant number of people associate themselves with the church on a regular basis, even if the church does not have a traditional established list of individual members. In order to qualify as a tax-exempt church, church activities must be a significant part of the organization's operations. An organization whose operations include a substantial nonexempt commercial purposes, such as operating restaurants and grocery stores in

2047-423: A significant portion of a church school's curriculum is religious education. For a payment to be a tax-deductible charitable contribution, it must be a voluntary transfer of money or other property with no expectation of procuring financial benefit equal to the transfer amount. Before donating to a 501(c)(3) organization, a donor can consult the searchable online IRS list of charitable organizations to verify that

2136-432: A tax deduction on a charitable gift to a 501(c)(3) organization that is organized and operated exclusively for religious, charitable, scientific, literary or educational purposes, or to foster national or international amateur sports competition (but only if no part of its activities involve the provision of athletic facilities or equipment), or for the prevention of cruelty to children or animals. An individual may not take

2225-440: A tax deduction on gifts made to a 501(c)(3) organization that is organized and operated exclusively for the testing for public safety. In the case of tuition fees paid to a private 501(c)(3) school or a church school, the payments are not tax-deductible charitable contributions because they are payments for services rendered to the payee or the payee's children. The payments are not tax-deductible charitable contributions even if

2314-537: A trustee to oversee the organization's affairs. Hale doubted that the NRA was "faced with financial difficulties", instead ruling that the true purposes of the lawsuit were "to gain an unfair litigation advantage" against the New York Attorney General, and to "avoid" regulation from New York. On March 2, 2022, New York state court in Manhattan ruled against Letitia James's effort to break up

2403-487: Is a gun rights advocacy group based in the United States. Founded in 1871 to advance rifle marksmanship , the modern NRA has become a prominent gun rights lobbying organization while continuing to teach firearm safety and competency. The organization also publishes several magazines and sponsors competitive marksmanship events. According to the NRA, it had nearly 5 million members as of December 2018, though that figure has not been independently confirmed. The NRA

2492-557: Is a searchable database of information about organizations over time. WikiCharities, is a nonprofit database of nonprofits and charities by name, location, and topic, that allows each organization to report its financials, leadership, contacts, and other activities. Section 501(c)(3) organizations are prohibited from supporting political candidates, as a result of the Johnson Amendment enacted in 1954. Section 501(c)(3) organizations are subject to limits on lobbying , having

2581-434: Is allowed to award grants to foreign charitable organizations if the grants are intended for charitable purposes and the grant funds are subject to the 501(c)(3) organization's control. Additional procedures are required of 501(c)(3) organizations that are private foundations . Donors' contributions to a 501(c)(3) organization are tax-deductible only if the contribution is for the use of the 501(c)(3) organization, and that

2670-452: Is among the most influential advocacy groups in U.S. politics. The NRA Institute for Legislative Action (NRA-ILA) is its lobbying division, which manages its political action committee (PAC), the Political Victory Fund (PVF). Over its history, the organization has influenced legislation, participated in or initiated lawsuits, and endorsed or opposed various candidates at local, state, and federal levels. Some notable lobbying efforts by

2759-800: Is an actual controversy regarding a determination or the Internal Revenue Service has failed to make a determination. In these cases, the United States Tax Court , the United States District Court for the District of Columbia , and the United States Court of Federal Claims have concurrent jurisdiction to issue a declaratory judgment of the organization's qualification if the organization has exhausted administrative remedies with

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2848-478: Is not required to be made available to the public, unless the organization is an independent foundation. Churches are generally exempt from this reporting requirement. Every 501(c)(2) organization must make available for public inspection its application for tax-exemption, including its Form 1023 or Form 1023-EZ and any attachments, supporting documents, and follow-up correspondence with the Internal Revenue Service. The same public inspection requirement applies to

2937-492: Is now presumed in compliance with the substantiality test if they work within the limits. The Conable election requires a charity to file a declaration with the IRS and file a functional distribution of funds spreadsheet with their Form 990. IRS form 5768 is required to make the Conable election. A 501(c)(3) organization is allowed to conduct some or all of its charitable activities outside the United States. A 501(c)(3) organization

3026-520: Is one who has "not only an excellent voting record on all critical NRA issues, but who has also made a vigorous effort to promote and defend the Second Amendment", whereas an NRA "F" candidate is a "true enemy of gun owners' rights". The NRA endorsed a presidential candidate for the first time in 1980, backing Ronald Reagan over Jimmy Carter . The NRA has also made endorsements even when it viewed both candidates positively. For example, in

3115-406: Is reduced to $ 400. There are some classes of organizations that automatically are treated as tax exempt under 501(c)(3), without the need to file Form 1023: The IRS released a software tool called Cyber Assistant in 2013, which was succeeded by Form 1023-EZ in 2014. There is an alternative way for an organization to obtain status if an organization has applied for a determination and either there

3204-467: Is that the organization is specifically limited in powers to purposes that the IRS classifies as tax-exempt purposes. Unlike for-profit corporations that benefit from broad and general purposes, non-profit organizations need to be limited in powers to function with tax-exempt status, but a non-profit corporation is by default not limited in powers until it specifically limits itself in the articles of incorporation or nonprofit corporate bylaws. This limiting of

3293-592: The Citizens Clean Elections Act . After the Court struck down the provisions, a spokesperson for the group declared that the decision undermines "the integrity of our elections." Later that year, CLC highlighted concerns before the FEC that Stephen Colbert 's satirical Super PAC , Americans for a Better Tomorrow, Tomorrow , had serious imitators exploiting the regulations on politicians with television contracts. The organization's President, Trevor Potter, served as Colbert's lawyer in establishing

3382-627: The Elcho Shield in 1873 at Wimbledon , then a village outside London, the Irish Rifle Team issued a challenge through the New York Herald to riflemen of the United States to raise a team for a long-range match to determine an Irish-American championship. A team was organized through the subsidiary Amateur Club of New York City . Remington Arms and Sharps Rifle Manufacturing Company produced breech-loading weapons for

3471-585: The Sunlight Foundation , "It is important to note that these contributions are probably a better measure of allegiance than of influence." Internationally, the NRA opposes the Arms Trade Treaty (ATT). It has opposed Canadian gun registry, supported Brazilian gun rights, and criticized Australian gun laws. In 2016, the NRA raised a record $ 366 million and spent $ 412 million for political activities. The NRA also maintains

3560-541: The Swift Boat Veterans for Truth and America Coming Together , for trying to directly influence federal elections. In 2006, CLC testified before Congress in support of reauthorizing the Voting Rights Act (VRA). CLC was critical of former vice-presidential candidate John Edwards 's use of charity organizations which he had founded, complaining they were being used chiefly to keep himself in

3649-483: The Trump re-election campaign , alleging that it used pass-through entities to conceal almost $ 170 million of campaign spending from the FEC. In 2021, CLC sued the FEC for refusing to launch an investigation into Donald Trump 's presidential campaign over allegations that it coordinated with a super PAC. CLC also filed a complaint with the FEC over the manner in which Ted Cruz 's staff promoted his book One Vote Away: How

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3738-710: The United States Department of War provided free ammunition and targets to civilian rifle clubs with a minimum membership of ten United States citizens at least 16 years of age. After the passage of the National Firearms Act (NFA) of 1934, the first federal gun-control law in the US, the NRA formed its Legislative Affairs Division to update members with facts and analysis of upcoming bills. Karl Frederick , NRA president in 1934, during congressional NFA hearings testified "I have never believed in

3827-685: The right to bear arms . The organization has been the focus of intense criticism in the aftermath of high-profile shootings, such as the Sandy Hook Elementary School shooting and the Parkland High School shooting , after both of which they suggested adding armed security guards to schools. A few months after the Civil War began in 1861, a national rifle association was proposed by Americans in England. In

3916-555: The sights on his gun or can hit the broad side of a barn." The generals attributed this to the use of volley tactics, devised for earlier, less accurate smoothbore muskets. Recognizing a need for better training, Wingate sent emissaries to Canada, the United Kingdom, and Germany to observe militia and armies' marksmanship training programs. With plans provided by Wingate, the New York Legislature funded

4005-434: The 14-point list is a guideline; it is not intended to be all-encompassing, and other facts and circumstances may be relevant factors. Although there is no definitive definition of a church for Internal Revenue Code purposes, in 1986 the United States Tax Court said that "A church is a coherent group of individuals and families that join together to accomplish the religious purposes of mutually held beliefs. In other words,

4094-790: The 1876 Centennial celebrations of the founding of the nation. Australia, Ireland, Scotland and Canada accepted the challenge, and the Centennial Trophy was commissioned from Tiffany & Co. (later known as the "Palma Trophy"). The United States won the 1876 match, and the Palma Match went on to be contested every four years as the World Long Range Rifle Championships. The NRA organized rifle clubs in other states, and many state National Guard organizations sought NRA advice to improve members' marksmanship. Wingate's marksmanship manual evolved into

4183-502: The 501(c)(3) designation. In 1980, the United States District Court for the District of Columbia recognized a 14-part test in determining whether a religious organization is considered a church for the purposes of the Internal Revenue Code: Having an established congregation served by an organized ministry is of central importance. Points 4, 6, 8, 11, 12, and 13 are also especially important. Nevertheless,

4272-405: The 501(c)(3) organization is not merely serving as an agent or conduit of a foreign charitable organization. The 501(c)(3) organization's management should review the grant application from the foreign organization, decide whether to award the grant based on the intended use of the funds, and require continuous oversight based on the use of funds. If the donor imposes a restriction or earmark that

4361-513: The CLC filed a complaint with the FEC, alleging that the transfer was inappropriate inasmuch as Trump was already a presidential candidate when he made the transfer. 501(c)(3) 501(c)(3) tax-exemptions apply to entities that are organized and operated exclusively for religious , charitable , scientific , literary or educational purposes, for testing for public safety , to foster national or international amateur sports competition, or for

4450-461: The CLC released a fact-check explaining the legality of the Clinton campaign's financing of the Steele dossier and compared it to the illegality of the Trump campaign's acceptance of the offer of help from the Russian government at the 2016 Trump Tower meeting . Philip Bump, columnist for The Washington Post , explained why, because of the legal difference between an "expenditure" by a campaign and

4539-496: The Court, if it were to squarely examine the political-activity prohibition of § 501(c)(3), would uphold it against a constitutional challenge. However, some have suggested that a successful challenge to the political activities prohibition of Section 501(c)(3) might be more plausible in light of Citizens United v. FEC . In contrast to the prohibition on political campaign interventions by all section 501(c)(3) organizations, public charities (but not private foundations) may conduct

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4628-432: The Internal Revenue Service. Prior to October 9, 1969, nonprofit organizations could declare themselves to be tax-exempt under Section 501(c)(3) without first obtaining Internal Revenue Service recognition by filing Form 1023 and receiving a determination letter. A nonprofit organization that did so prior to that date could still be subject to challenge of its status by the Internal Revenue Service. Individuals may take

4717-591: The NRA backed the Federal Firearms Act of 1938 . The NRA supported the NFA along with the Gun Control Act of 1968 (GCA), which together created a system to federally license gun dealers and established restrictions on particular categories and classes of firearms. The organization opposed a national firearms registry, an initiative favored by then-President Lyndon Johnson . Until the 1970s,

4806-528: The NRA was nonpartisan . Previously, the NRA mainly focused on sportsmen, hunters, and target shooters. During the 1970s, it became increasingly aligned with the Republican Party . After 1977, the organization expanded its membership by focusing heavily on political issues and forming coalitions with conservative politicians. Most of these are Republicans. However, the passage of the GCA galvanized

4895-520: The NRA while allowing the portion of the legal actions against the NRA's leadership to continue. The judge found that dissolving the NRA would have a negative impact on the free speech and assembly rights of the organization's members. It was also found that the NRA as an organization did not benefit from the alleged misconduct of its leadership and "less intrusive" remedies against NRA officials could be sought instead. In February 2024, NRA leaders were found guilty of financial misconduct and corruption by

4984-463: The NRA's organizational policies, following what is now referred to as the Revolt at Cincinnati at the 1977 NRA annual convention. The changes, which deposed former NRA executive vice president Maxwell Rich and included new organizational bylaws, have been described as moving the organization away from its previous focuses of "hunting, conservation, and marksmanship" and toward a focus on the defense of

5073-470: The NRA's traditional focus on gun-related issues. There were also concerns about possible conflicts of interest, such as the $ 1 million contract to host NRATV between Ackerman and NRA president Oliver North . Leading up to the NRA's 2019 national convention in April, there were reports that North and LaPierre were at odds, with North demanding that LaPierre resign and LaPierre accusing North of extortion. At

5162-731: The NRA-ILA are the Firearm Owners Protection Act , which lessened restrictions of the Gun Control Act of 1968 , and the Dickey Amendment , which blocks the Centers for Disease Control and Prevention (CDC) from using federal funds to advocate for gun control. Starting in the mid- to late 1970s, the NRA has been increasingly criticized by gun control and gun rights advocacy groups, political commentators, and politicians. This criticism began following changes in

5251-479: The NRA-ILA. Insurgents including Carter and Knox had demanded new leadership in part because they blamed incumbent leaders for existing gun control legislation like the GCA and believed that no compromise should be made. With a goal to weaken the GCA, Knox's ILA successfully lobbied Congress to pass the Firearm Owners Protection Act (FOPA) of 1986 and worked to reduce the powers of the federal Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF). In 1982, Knox

5340-525: The Nation and 60 Minutes in 2018 to discuss President Trump’s potential campaign finance violations related to the hush money paid by Michael Cohen to Stormy Daniels . Prior to the 2018 election, CLC attorneys represented Native American voters in a case challenging North Dakota’s voter ID law. During the 2020 elections, CLC worked on voting issues in states across the U.S. amid the COVID-19 pandemic. It sued

5429-462: The PAC. In August, it asked the U.S. Justice Department to probe the behavior of W Spann LLC . The group advocated for more legal restrictions on campaign giving and lobbying during the 2012 presidential primaries . CLC attorneys represented Wisconsin voters in the 2017 Supreme Court case Gill v. Whitford . CLC’s Paul Smith argued the case before the Court on October 3, 2017. On October 30, 2017,

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5518-407: The US, the National Firearms Act . The Institute for Legislative Action (NRA-ILA), the lobbying branch of the NRA, was established in 1975. According to political scientists John M. Bruce and Clyde Wilcox, the NRA shifted its focus in the late 1970s to incorporate political advocacy, and started seeing its members as political resources rather than just as recipients of goods and services. Despite

5607-599: The United States Army marksmanship instruction program. Former President Ulysses S. Grant served as the NRA's eighth president and General Philip H. Sheridan as its ninth. The US Congress created the National Board for the Promotion of Rifle Practice in 1901 to include representatives from the NRA, National Guard, and United States military services. A program of annual rifle and pistol competitions

5696-458: The bankruptcy trial LaPierre stated that he had kept the bankruptcy filing secret from the NRA's board of directors and most of its senior officials. LaPierre's spending of NRA funds on himself and his wife, such as upscale suits, chartered jet flights, and a traveling "glam squad" for his wife, became a subject of testimony in the eleven-day Texas proceedings. On May 11, 2021, Judge Harlin Hale of

5785-479: The construction of a modern range at Creedmoor , Long Island , for long-range shooting competitions. The range officially opened on June 21, 1873. The Central Railroad of Long Island established a railway station nearby, with trains running from Hunter's Point , with connecting boat service to 34th Street and the East River , allowing access from New York City. After beating England and Scotland to win

5874-405: The contribution must be used for foreign activities, then the contribution is deemed to be for the foreign organization rather than the 501(c)(3) organization, and the contribution is not tax-deductible. The purpose of the grant to the foreign organization cannot include endorsing or opposing political candidates for elected office in any country. If a 501(c)(3) organization sets up and controls

5963-418: The convention a letter was read from North, saying he had been told he would not be granted a second term as NRA president and adding that he intended to create a committee to investigate allegations of financial mismanagement. A subsequent resolution to oust LaPierre over "highly suspect" financial practices was hotly debated for an hour before members voted not to discuss financial issues in public and to refer

6052-811: The dissolution of the NRA as being "fraught with fraud and abuse". On the same date, Attorney General for the District of Columbia Karl Racine filed a lawsuit against the NRA for misusing charitable funds. On January 15, 2021, the NRA announced in a press release that it and one of its subsidiaries had filed for Chapter 11 bankruptcy in the U.S. Bankruptcy Court for the Northern District of Texas in Dallas. It also announced that it would reincorporate in Texas , subject to court approval, although its headquarters in Fairfax, Virginia , would not move. During

6141-402: The federal bankruptcy court of the Northern District of Texas, dismissed the bankruptcy petition without prejudice, describing that it "was not filed in good faith", warning that if the NRA chose to file a new bankruptcy case, Hale's court would immediately revisit concerns about "disclosure, transparency, secrecy, conflicts of interest of litigation counsel", which could lead to the appointment of

6230-485: The federal level to increase regulation of firearms. At the state and local level, the NRA successfully campaigned to deregulate guns, for example by pushing state governments to eliminate the ability of local governments to regulate guns and removing restrictions on guns in public places (such as bars and campuses). The NRA Political Victory Fund (PVF) PAC was established in 1976 to challenge gun-control candidates and to support gun-rights candidates. An NRA "A+" candidate

6319-671: The foreign organization, then donors' contributions to the 501(c)(3) organization are not tax-deductible to the donors. The main differences between 501(c)(3) and 501(c)(4) organizations lie in their purposes and the tax-exempt benefits they receive. Here is a brief explanation of the differences: National Rifle Association This is an accepted version of this page Defunct Newspapers Journals TV channels Websites Other Economics Gun rights Identity politics Nativist Religion Watchdog groups Youth/student groups Miscellaneous Other The National Rifle Association of America ( NRA )

6408-409: The general practice of carrying weapons. I seldom carry one. I have when I felt it was desirable to do so for my own protection. I know that applies in most of the instances where guns are used effectively in self-defense or in places of business and in the home. I do not believe in the general promiscuous toting of guns. I think it should be sharply restricted and only under licenses." Four years later,

6497-481: The impact on the volatility of membership, the politicization of the NRA has been consistent and its PAC, the Political Victory Fund established in 1976, ranked as "one of the biggest spenders in congressional elections" as of 1998. A 1999 Fortune magazine survey said that lawmakers and their staffers considered the NRA the most powerful lobbying organization three years in a row. Chris W. Cox

6586-735: The organization and came to be known as " The Cincinnati Revolution " (or as the Cincinnati Coup, the Cincinnati Revolt, or the Revolt at Cincinnati). Leadership planned to relocate NRA headquarters to Colorado and to build a $ 30 million recreational facility in New Mexico, but activists within the organization, whose central concern was Second Amendment rights, defeated the incumbents (i.e. Maxwell Rich ) and elected Carter as executive director and Neal Knox as head of

6675-515: The organization in favor of or in opposition to any candidate for public office clearly violate the prohibition against political campaign activity. Violating this prohibition may result in denial or revocation of tax-exempt status and the imposition of certain excise taxes. Certain activities or expenditures may not be prohibited depending on the facts and circumstances. For example, certain voter education activities (including presenting public forums and publishing voter education guides) conducted in

6764-435: The organization qualifies to receive tax-deductible charitable contributions. Consumers may file IRS Form 13909, with documentation, to complain about inappropriate or fraudulent (i.e., fundraising, political campaigning, lobbying) activities by any 501(c)(3) organization. Most 501(c)(3) must disclose the names and addresses of certain large donors to the Internal Revenue Service on their annual returns, but this information

6853-840: The organization's annual return, namely its Form 990 , Form 990-EZ, Form 990-PF, Form 990-T, and Form 1065, including any attachments, supporting documents, and follow-up correspondence with the Internal Revenue Service, with the exception of the names and addresses of donors on Schedule B. Annual returns must be publicly available for a three-year period beginning with the due date of the return, including any extension of time for filing. The Internal Revenue Service provides information about specific 501(c)(3) organizations through its Tax Exempt Organization Search online. A private nonprofit organization, GuideStar , provides information on 501(c)(3) organizations. ProPublica's Nonprofit Explorer provides copies of each organization's Form 990 and, for some organizations, audited financial statements. Open990

6942-505: The organization. Its first lobbying effort was to petition the New York State legislature for $ 25,000 to purchase land to set up a range . Within three months, the legislation had passed and had been signed into law by Governor John T. Hoffman . In 1934, the National Rifle Association created a Legislative Affairs Division and testified in front of Congress in support of the first substantial federal gun control legislation in

7031-409: The powers is crucial to obtaining tax exempt status with the IRS and then on the state level. Organizations acquire 501(c)(3) tax exemption by filing IRS Form 1023 . As of 2006 , the form must be accompanied by an $ 850 filing fee if the yearly gross receipts for the organization are expected to average $ 10,000 or more. If yearly gross receipts are expected to average less than $ 10,000, the filing fee

7120-676: The prevention of cruelty to children or animals . 501(c)(3) exemption applies also for any non-incorporated community chest , fund, cooperating association or foundation organized and operated exclusively for those purposes. There are also supporting organizations—often referred to in shorthand form as "Friends of" organizations. 26 U.S.C.   § 170 provides a deduction for federal income tax purposes, for some donors who make charitable contributions to most types of 501(c)(3) organizations, among others. Regulations specify which such deductions must be verifiable to be allowed (e.g., receipts for donations of $ 250 or more). Due to

7209-433: The public eye in preparation for a possible 2008 presidential run. The group filed an amicus brief in the 2007 landmark Supreme Court case Citizens United v. Federal Election Commission , unsuccessfully urging the Court not to strike down a provision of McCain-Feingold which prevented unlimited political contributions to organizations not directly affiliated with Federal candidates. The following year it again filed

7298-674: The resolution to the NRA board. On June 25, 2019, the NRA severed all ties with Ackerman McQueen and shut down the NRATV operation. Following an 18-month investigation, on August 6, 2020, New York Attorney General Letitia James filed a civil lawsuit against the NRA, alleging fraud , financial misconduct, and misuse of charitable funds by some of its executives, including its long-time former CEO and EVP Wayne LaPierre , treasurer Wilson Phillips, former chief of staff and current executive director of general operations Joshua Powell, and general counsel and secretary John Frazer. The suit called for

7387-409: The states of Pennsylvania, New York, New Jersey, Rhode Island, and North Dakota over signature match rules that prevented voters with disabilities, racial minority voters, and voters who were non-Native English speakers from having their votes count at disproportionately high rates. Campaign Legal Center is a partner of VoteRiders . In late July 2020, CLC filed an 81-page complaint with the FEC against

7476-503: The tax deductions associated with donations, loss of 501(c)(3) status can be highly challenging if not fatal to a charity's continued operation, as many foundations and corporate matching funds do not grant funds to a charity without such status, and individual donors often do not donate to such a charity due to the unavailability of tax deduction for contributions. The two exempt classifications of 501(c)(3) organizations are as follows: The basic requirement of obtaining tax-exempt status

7565-513: The team. Although muzzle-loading rifles had long been considered more accurate, eight American riflemen won the 1874 Irish-American Match firing breech-loading rifles. Publicity of the event generated by the New York Herald helped to establish breech-loading firearms as suitable for military marksmanship training, and promoted the NRA to national prominence. In 1875, the NRA issued a challenge for an international rifle match as part of

7654-528: The voice of reason in contrast to Knox. In April 2019, the group unexpectedly sued its longtime public relations firm Ackerman McQueen , which was responsible for two decades of aggressive gun-rights advertising on behalf of the NRA. The lawsuit alleges that the firm refused to turn over financial records to support its billings to the NRA, which amounted to $ 40 million in 2017. The lawsuit questioned recent programming on NRATV, an online channel operated by Ackerman, which has taken political positions unrelated to

7743-505: Was authorized, and included a national match open to military and civilian shooters. In 1907, NRA headquarters moved to Washington, D.C. to facilitate the organization's advocacy efforts. Springfield Armory and Rock Island Arsenal began the manufacture of M1903 Springfield rifles for civilian members of the NRA in 1910. The Director of Civilian Marksmanship began manufacture of M1911 pistols for NRA members in August 1912. Until 1927,

7832-563: Was ousted as director of the ILA, but began mobilizing outside the NRA framework and continued to promote opposition to gun control laws. At the 1991 national convention, Knox's supporters were elected to the board and named staff lobbyist Wayne LaPierre as the executive vice president. The NRA focused its attention on the gun control policies of the Clinton Administration. Knox again lost power in 1997, as he lost reelection to

7921-590: Was the NRA's chief lobbyist and principal political strategist, a position he held from 2002 until 2019. In 2012, 88% of Republicans and 11% of Democrats in Congress had received an NRA PAC contribution at some point in their career. Of the members of the Congress that convened in 2013, 51% received funding from the NRA PAC within their political careers, and 47% received NRA money in their most recent race. According to Lee Drutman, political scientist and senior fellow at

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