501(c)(3) Purpose Eligibility Requirement
The NRA Foundation makes grants in support of its mission only to nonprofit organizations and governmental entities conducting qualified public programs.
Non-governmental entities applying for a grant must be formally recognized as a nonprofit organization by their state or by the IRS. Learn more about organization eligibility
If you are a team, club or other program with a Federal EIN, but not recognized as a tax-exempt organization by your state or by the IRS, your program may still qualify through the use of a “fiscal sponsor.” In these instances, the fiscal sponsor is the applicant and is the entity to whom any grant award will be made. The fiscal sponsor is responsible for administering the grant and ensuring the grant award is utilized as stated in the application, as well as for all reporting requirements under the grant. Before applying, the fiscal sponsor should be advised of any restrictions the parent organization has imposed on your proposed grant, including restrictions related to any equipment or other items you may request from the Foundation. An organization that meets the NRA Foundation’s eligible organization criteria may apply on your behalf and act as your fiscal sponsor.
If your organization is NOT currently incorporated or registered as a nonprofit and you wish to do so, an Internet search for your state’s Secretary of State or State Corporation Commission can get you started on the process. There are numerous other websites that address the issues involved in starting, operating, and maintaining a nonprofit. The NRA Foundation cannot provide guidance on how to start and run a nonprofit organization. The sites listed below are a list of possible resources for your organization; they may not address all issues and are not specifically endorsed by the NRA Foundation.
- Society for Nonprofits: Starting a Nonprofit Organization
- How do I start a nonprofit organization?
- How to Start a Nonprofit
Additionally, the IRS has created the new 1023 EZ which simplifies the application process to obtain IRS 501 (c)(3) status. See Form 1023-EZ, Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code for eligibility, requirements, and additional information.
Attorney Referral Service
If you are seeking legal assistance, the NRA has an attorney referral service. Take advantage of this service by calling the Office of Litigation Counsel directly at 703.267.1161 and indicate that you are applying for a Foundation grant.
The attorneys on this list are not NRA employees, and the NRA does not make any recommendation or representation regarding the attorneys on the list. Please note that any fee arrangements and expenses are the personal responsibility of the individual or entity seeking legal advice.
Requests for legal information or general legal questions need to be submitted in writing, and mailed to:
Office of Litigation Counsel
11250 Waples Mill Rd.
Fairfax, VA 22030
Emailed to: [email protected]
Have a Question About Eligibility?
Please email your questions about grant eligibility to [email protected]
Ways of Giving
Gift of Guns
A gift of personal firearms will provide you with a tax-deduction for the value of the property.