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.  For more detailed information on eligible organizations click HERE.


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.  (This is common with individual Boy Scout Troops, for example.) 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 your 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 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. 



Additionally, the IRS has created a 1023 EZ form 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.


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 the Office of Litigation Counsel, 11250 Waples Mill Rd., Fairfax, VA 22030 or emailed to [email protected].

The NRA Foundation is a 501(c)(3) charitable organization. Contributions are tax-deductible to the full extent allowed by law.  The NRA Foundation Tax ID number is: 52-1710886



Our Donor Bill of Rights was established to assure that philanthropy merits the respect and trust of the general public, and that donors and prospective donors can have full confidence in The NRA Foundation. We declare that all donors have these rights. Further, The NRA Foundation realizes how important privacy is to our donors and has adopted a policy to advise you of your choices regarding the use of your personal information.