Is The Nra Registered As A Tax-exempt Organization?

A VERIFY viewer asked if the NRA is tax-exempt. Equally a 501(c)(4) organization, which is a tax status for "social welfare organizations," it is.

Afterward a gunman killed 19 children and two teachers at an elementary school in Uvalde, Texas, the National Rifle Association (NRA), a gun rights advocacy grouping, has faced increased criticism.

Telephone call to Activism, a group with more than ane million full followers on Facebook and Twitter, has launched an online petition calling for the IRS to revoke the NRA'southward revenue enhancement-exempt status in the wake of the Uvalde shooting. The petition has most met its goal of 20,000 signatures every bit of May 31.

Viewer Kimberly besides emailed the VERIFY squad to inquire whether the NRA is tax-exempt, which means it wouldn't have to pay federal income taxes.

THE QUESTION

Does the NRA accept tax-exempt status?

THE SOURCES

THE Reply

Yes, the NRA has tax-exempt status as a 501(c)(4) social welfare organization.

WHAT We FOUND

An income revenue enhancement return filed by the NRA for taxation twelvemonth 2018 shows that the grouping filed every bit a 501(c)(four) nonprofit. That means the NRA is considered a "social welfare organization" by the IRS. That's a different nomenclature than organizations recognized by the IRS as "charities," which file every bit a 501(c)(3).

The NRA, which was founded in 1871, calls itself a "nonprofit system" on its website, which is consequent with its tax filings. The grouping says information technology has "informed its members almost firearm related bills since 1934, and has straight lobbied for and against legislation since 1975."

According to the IRS, social welfare organizations, or 501(c)(4)s, "must not be organized for profit and must be operated exclusively to promote social welfare."

These organizations can advocate for legislation related to their mission, the IRS says. That means lobbying won't jeopardize an organization'due south tax-exempt status. They can also participate in political activities that include "donations to political committees that support or oppose ballot measures," though this can't be their main activity, according to Ballotpedia.

Unlike social welfare organizations, traditional charities classified as 501(c)(3) nonprofits are banned from participating in partisan political campaign activeness and have restrictions on lobbying.

There are other differences between 501(c)(iii) and 501(c)(iv) nonprofits, too. Donations to a social welfare organization are non tax-deductible for donors similar those that are made to a traditional 501(c)(three) clemency, according to Ballotpedia.

On its donation page, the NRA also explains that contributions are not considered charitable donations.

The NRA isn't the simply major advancement group that is tax-exempt. AARP, the American Civil Liberties Union (ACLU) and Planned Parenthood are also classified as 501(c)(4) social welfare organizations.

While the NRA is not a 501(c)(3) itself, in that location are 501(c)(3) charities endemic by or affiliated with the group, including the NRA Foundation, the NRA Civil Rights Defence force Fund, and the NRA Freedom Action Foundation.

Each of these 501(c)(3) nonprofits has a specific purpose, with i working on a become-out-the-vote initiative for gun owners and another raising money to "provide legal and fiscal assistance to those defending their right to bear arms."