Some Things You Should Know About the NRA

The NRA is a nonprofit – but it’s complicated. It’s classified as a 501(c)(4) under U.S. tax law. It has several 501(c)(3) charitable subsidiaries (NRA Civil Rights Defense Fund, NRA Foundation Inc., NRA Special Contribution Fund, Friends of NRA Foundation, and NRA Freedom Action Foundation) plus a 527 Political Action Committee (NRA Political Victory Fund). Each subsidiary is controlled in varying degrees by the parent organization—from shared board members to control of leadership positions.

IRS basics: A 501(c)(4) organization is allowed to engage in political lobbying and advocacy including supporting or opposing candidates, but this must be related to the group’s primary mission and cannot be its main activity. Note that 501(c)(3)s are specifically prohibited from participating in partisan campaigns. Both are exempt from paying income and property taxes; only donations to 50(c)(3)s are tax-deductible. Political action organizations (including PACs as well as mainstream political parties) are classified as 527s; these groups actively influence elections and policy debates at all levels of government.

The NRA’s nonprofit mission: To protect and defend the Constitution; to promote public safety; to train people in the safe handling of small arms; to foster and promote the shooting sports; and to promote hunter safety.

By-laws: NRA by-laws state the organization is not affiliated with any arms or ammunition manufacturer nor with any business that deals in guns or ammunition.

The NRA’s long-lost past: The NRA has been around since 1871. For a century it was a marksmanship, hunting, and conservation group. In 1934, NRA President Karl Frederick stated: "I do not believe in the general promiscuous toting of guns. I think it should be sharply restricted and only under licenses.” Its original application for 501(c(3) status in 1938 was denied; ten years later, it was granted 501(c(4) status.

Some famous NRA members: William Taft, Theodore Roosevelt, Hunter Thompson, Dwight Eisenhower, John Fitzgerald Kennedy, Ronald Reagan, Richard Nixon, Donald Trump, Timothy McVeigh, Charlton Heston, Ulysses S. Grant, Tom Selleck, Whoopi Goldberg, and Sarah Palin.

The big change: In 1975,a change in leadership moved the NRA from social club to an ideological political movement. They became the masters of messaging, pushing a definition of the Second Amendment that left out the link between a "well-regulated militia" and the right to bear arms. The NRA endorsed a presidential candidate for the first time in 1980, backing Ronald Reagan. Since 2005, millions of gun industry dollars have been donated through NRA sponsor programs, along with revenue from industry ads in its many publications. Various gun companies and publications also donate portions of sales directly to the NRA.

And now: Today, the lobbying arm is one of the most powerful in the country, with a virtual stranglehold on politicians. For the 2016 elections, the NRA spent $51,854,687 - more than any other political nonprofit in the country. Thirty million of this went to support Donald Trump.

IRS enforcement: Critics claim the NRA's tax exemption should be taken away because it spends more time and money on politics than it does on charitable purposes. Perhaps you're wondering where the IRS is on all of this. And the answer is - nowhere. There is no actual formula that defines the legal balance between political and charitable activity. Plus the controversy over supposed IRS bias against nonprofits espousing right-learning causes resulted in significant cutbacks in both funding and oversight.

And right now: Student activist Emma Gonzales has more Twitter followers than Donald Trump. It feels like we are at a critical moment in which we might actually be able to challenge the NRA's tactics, and push sensible gun control legislation. I'll be making my calls, and showing up, and marching - hoping you'll be there with me.