THE NRA FOUNDATION, INC.: FACT v. FICTION
This website is intended to provide clear, accurate information regarding The NRA Foundation, Inc. (“Foundation”), its mission, and its governance. Its purpose is to establish baseline facts, correct material mischaracterizations, and provide transparency regarding the Foundation’s legal obligations and operations.
The reader may find key filings in the NRA’s lawsuit against the Foundation—National Rifle Association of America, Inc. v. The NRA Foundation, Inc., 1:26-cv-00015 (D.D.C. 2026). The allegations against the Foundation are false and misleading. The Foundation is confident in the strength and legitimacy of its actions and in the legal outcome of this lawsuit.
Despite attacks on the Foundation, its officers and employees, the Foundation has exercised appropriate restraint in public statements. It will not engage in a war of words. It benefits no one. Escalating the negative rhetoric is not productive. The Foundation remains dedicated to protecting its mission and the many public-benefit programs it supports and, in doing so, being appropriate stewards of assets entrusted to the Foundation.
KEY INFORMATION
What is the relationship between the National Rifle Association of America (“NRA”) and The NRA Foundation, Inc. (“Foundation”)?
The Foundation
The Foundation is a tax-exempt nonprofit organization under Section 501(c)(3) of the Internal Revenue Code. As such, the Foundation is prohibited from engaging in substantial lobbying or partisan political activities and may not enable or permit funds raised to be used for lobbying and partisan activities. Donations to the Foundation are tax-deductible.
The Foundation was formed in 1990 to fund charitable, educational, and scientific purposes, including:
Promoting firearms and hunting safety;
Enhancing marksmanship skills of shooting sports participants;
Educating the public about firearms in their historic, technological, and artistic context; and
To support the activities of the NRA to the extent they are 501(c)(3) compliant.
The NRA
The NRA is a tax-exempt social welfare organization under Section 501(c)(4) of the Internal Revenue Code. Unlike the Foundation, the NRA may engage in lobbying and partisan political activities, but it cannot solicit tax-deductible charitable donations.
How Does the Foundation Protect Its Tax-Exempt Status?
To preserve the tax-deductible nature of charitable contributions, the Foundation is required by law to keep its assets separate from the NRA and to exercise discretion and control over its charitable assets.
The Foundation does this by, among other things:
Keeping separate books and records from the NRA;
Requiring approval of grants by its Board of Trustees, officers, and staff; and
Entering into written grant agreements that include appropriate restrictions and oversight provisions
The NRA and the Foundation have historically shared some officers and directors as well as things like office space, employees, and other overhead expenses.
The Foundation has paid fair market value for its share of services provided by the NRA.
The Foundation continues to exercise discretion and control over grants to the NRA’s charitable programs.
Are the NRA and the Foundation Subject to a Consent Judgment with the District of Columbia Office of the Attorney General?
YES.
On August 6, 2020, the District of Columbia, through its Office of the Attorney General (“DCAG”), filed a lawsuit involving both the NRA and the Foundation. The DCAG complaint alleged, among other things, that certain financial arrangements between the organizations placed the NRA’s interests ahead of the Foundation’s interests and that the Foundation needed to exercise greater oversight responsibilities.
(Source: Consent Judgment ¶ 2)
The Foundation’s Board of Trustees has always taken its fiduciary duties seriously. It vigorously defended the DCAG action, resulting in a favorable Consent Judgment with the District.
Since that time, the Foundation’s Board of Trustees, consistent with its fiduciary duties, has implemented and maintained policies and controls designed to ensure compliance with the Consent Judgment, applicable nonprofit law, and best practices for charitable governance. Notably, the NRA’s lawsuit against the Foundation fails to mention the DCAG complaint or the Consent Judgment.
Why Is There a Lawsuit Between the NRA and the Foundation?
The NRA sought to exercise improper control over the Foundation and its assets, which can jeopardize the tax-exempt status of the Foundation and the tax-deductible donations it receives. The NRA brought this lawsuit when the Foundation resisted such efforts.
The Foundation is legally obligated to ensure that its funds are used in a manner consistent with its mission, internal policies, tax-exempt status, and applicable law. This includes maintaining discretion and control over charitable funds and ensuring that payments to third parties are reasonable and lawful.
To be clear, the Foundation has funded millions in grants to the NRA’s charitable programs for 2026.
The Foundation, in its discretion, declined to make certain payments recently requested by the NRA—including payments the NRA characterized as trademark “royalties” and significant overhead expenses requested by NRA as charitable grants.
The Foundation continues to require compliance with its internal policies and applicable legal standards when funding charitable programs, including those operated by the NRA.
THE NRA FOUNDATION, INC.: FACT v. FICTION
This website is intended to provide clear, accurate information regarding The NRA Foundation, Inc. (“Foundation”), its mission, and its governance. Its purpose is to establish baseline facts, correct material mischaracterizations, and provide transparency regarding the Foundation’s legal obligations and operations.
The reader may find key filings in the NRA’s lawsuit against the Foundation—National Rifle Association of America, Inc. v. The NRA Foundation, Inc., 1:26-cv-00015 (D.D.C. 2026). The allegations against the Foundation are false and misleading. The Foundation is confident in the strength and legitimacy of its actions and in the legal outcome of this lawsuit.
Despite attacks on the Foundation, its officers and employees, the Foundation has exercised appropriate restraint in public statements. It will not engage in a war of words. It benefits no one. Escalating the negative rhetoric is not productive. The Foundation remains dedicated to protecting its mission and the many public-benefit programs it supports and, in doing so, being appropriate stewards of assets entrusted to the Foundation.
KEY INFORMATION
What is the relationship between the National Rifle Association of America (“NRA”) and The NRA Foundation, Inc. (“Foundation”)?
The Foundation
The Foundation is a tax-exempt nonprofit organization under Section 501(c)(3) of the Internal Revenue Code. As such, the Foundation is prohibited from engaging in substantial lobbying or partisan political activities and may not enable or permit funds raised to be used for lobbying and partisan activities. Donations to the Foundation are tax-deductible.
The Foundation was formed in 1990 to fund charitable, educational, and scientific purposes, including:
Promoting firearms and hunting safety;
Enhancing marksmanship skills of shooting sports participants;
Educating the public about firearms in their historic, technological, and artistic context; and
To support the activities of the NRA to the extent they are 501(c)(3) compliant.
The NRA
The NRA is a tax-exempt social welfare organization under Section 501(c)(4) of the Internal Revenue Code. Unlike the Foundation, the NRA may engage in lobbying and partisan political activities, but it cannot solicit tax-deductible charitable donations.
How Does the Foundation Protect Its Tax-Exempt Status?
To preserve the tax-deductible nature of charitable contributions, the Foundation is required by law to keep its assets separate from the NRA and to exercise discretion and control over its charitable assets.
The Foundation does this by, among other things:
Keeping separate books and records from the NRA;
Requiring approval of grants by its Board of Trustees, officers, and staff; and
Entering into written grant agreements that include appropriate restrictions and oversight provisions
The NRA and the Foundation have historically shared some officers and directors as well as things like office space, employees, and other overhead expenses.
The Foundation has paid fair market value for its share of services provided by the NRA.
The Foundation continues to exercise discretion and control over grants to the NRA’s charitable programs.
Are the NRA and the Foundation Subject to a Consent Judgment with the District of Columbia Office of the Attorney General?
YES.
On August 6, 2020, the District of Columbia, through its Office of the Attorney General (“DCAG”), filed a lawsuit involving both the NRA and the Foundation. The DCAG complaint alleged, among other things, that certain financial arrangements between the organizations placed the NRA’s interests ahead of the Foundation’s interests and that the Foundation needed to exercise greater oversight responsibilities.
(Source: Consent Judgment ¶ 2)
The Foundation’s Board of Trustees has always taken its fiduciary duties seriously. It vigorously defended the DCAG action, resulting in a favorable Consent Judgment with the District.
Since that time, the Foundation’s Board of Trustees, consistent with its fiduciary duties, has implemented and maintained policies and controls designed to ensure compliance with the Consent Judgment, applicable nonprofit law, and best practices for charitable governance. Notably, the NRA’s lawsuit against the Foundation fails to mention the DCAG complaint or the Consent Judgment.
Why Is There a Lawsuit Between the NRA and the Foundation?
The NRA sought to exercise improper control over the Foundation and its assets, which can jeopardize the tax-exempt status of the Foundation and the tax-deductible donations it receives. The NRA brought this lawsuit when the Foundation resisted such efforts.
The Foundation is legally obligated to ensure that its funds are used in a manner consistent with its mission, internal policies, tax-exempt status, and applicable law. This includes maintaining discretion and control over charitable funds and ensuring that payments to third parties are reasonable and lawful.
To be clear, the Foundation has funded millions in grants to the NRA’s charitable programs for 2026.
The Foundation, in its discretion, declined to make certain payments recently requested by the NRA—including payments the NRA characterized as trademark “royalties” and significant overhead expenses requested by NRA as charitable grants.
The Foundation continues to require compliance with its internal policies and applicable legal standards when funding charitable programs, including those operated by the NRA.
THE NRA FOUNDATION, INC.: FACT v. FICTION
This website is intended to provide clear, accurate information regarding The NRA Foundation, Inc. (“Foundation”), its mission, and its governance. Its purpose is to establish baseline facts, correct material mischaracterizations, and provide transparency regarding the Foundation’s legal obligations and operations.
The reader may find key filings in the NRA’s lawsuit against the Foundation—National Rifle Association of America, Inc. v. The NRA Foundation, Inc., 1:26-cv-00015 (D.D.C. 2026). The allegations against the Foundation are false and misleading. The Foundation is confident in the strength and legitimacy of its actions and in the legal outcome of this lawsuit.
Despite attacks on the Foundation, its officers and employees, the Foundation has exercised appropriate restraint in public statements. It will not engage in a war of words. It benefits no one. Escalating the negative rhetoric is not productive. The Foundation remains dedicated to protecting its mission and the many public-benefit programs it supports and, in doing so, being appropriate stewards of assets entrusted to the Foundation.
KEY INFORMATION
What is the relationship between the National Rifle Association of America (“NRA”) and The NRA Foundation, Inc. (“Foundation”)?
The Foundation
The Foundation is a tax-exempt nonprofit organization under Section 501(c)(3) of the Internal Revenue Code. As such, the Foundation is prohibited from engaging in substantial lobbying or partisan political activities and may not enable or permit funds raised to be used for lobbying and partisan activities. Donations to the Foundation are tax-deductible.
The Foundation was formed in 1990 to fund charitable, educational, and scientific purposes, including:
Promoting firearms and hunting safety;
Enhancing marksmanship skills of shooting sports participants;
Educating the public about firearms in their historic, technological, and artistic context; and
To support the activities of the NRA to the extent they are 501(c)(3) compliant.
The NRA
The NRA is a tax-exempt social welfare organization under Section 501(c)(4) of the Internal Revenue Code. Unlike the Foundation, the NRA may engage in lobbying and partisan political activities, but it cannot solicit tax-deductible charitable donations.
How Does the Foundation Protect Its Tax-Exempt Status?
To preserve the tax-deductible nature of charitable contributions, the Foundation is required by law to keep its assets separate from the NRA and to exercise discretion and control over its charitable assets.
The Foundation does this by, among other things:
Keeping separate books and records from the NRA;
Requiring approval of grants by its Board of Trustees, officers, and staff; and
Entering into written grant agreements that include appropriate restrictions and oversight provisions
The NRA and the Foundation have historically shared some officers and directors as well as things like office space, employees, and other overhead expenses.
The Foundation has paid fair market value for its share of services provided by the NRA.
The Foundation continues to exercise discretion and control over grants to the NRA’s charitable programs.
Are the NRA and the Foundation Subject to a Consent Judgment with the District of Columbia Office of the Attorney General?
YES.
On August 6, 2020, the District of Columbia, through its Office of the Attorney General (“DCAG”), filed a lawsuit involving both the NRA and the Foundation. The DCAG complaint alleged, among other things, that certain financial arrangements between the organizations placed the NRA’s interests ahead of the Foundation’s interests and that the Foundation needed to exercise greater oversight responsibilities.
(Source: Consent Judgment ¶ 2)
The Foundation’s Board of Trustees has always taken its fiduciary duties seriously. It vigorously defended the DCAG action, resulting in a favorable Consent Judgment with the District.
Since that time, the Foundation’s Board of Trustees, consistent with its fiduciary duties, has implemented and maintained policies and controls designed to ensure compliance with the Consent Judgment, applicable nonprofit law, and best practices for charitable governance. Notably, the NRA’s lawsuit against the Foundation fails to mention the DCAG complaint or the Consent Judgment.
Why Is There a Lawsuit Between the NRA and the Foundation?
The NRA sought to exercise improper control over the Foundation and its assets, which can jeopardize the tax-exempt status of the Foundation and the tax-deductible donations it receives. The NRA brought this lawsuit when the Foundation resisted such efforts.
The Foundation is legally obligated to ensure that its funds are used in a manner consistent with its mission, internal policies, tax-exempt status, and applicable law. This includes maintaining discretion and control over charitable funds and ensuring that payments to third parties are reasonable and lawful.
To be clear, the Foundation has funded millions in grants to the NRA’s charitable programs for 2026.
The Foundation, in its discretion, declined to make certain payments recently requested by the NRA—including payments the NRA characterized as trademark “royalties” and significant overhead expenses requested by NRA as charitable grants.
The Foundation continues to require compliance with its internal policies and applicable legal standards when funding charitable programs, including those operated by the NRA.
NRA CLAIMS
Claim
The Foundation “Seeks to Jettison Its Historic Purpose of Supporting NRA Charitable Programs”
The Foundation “Seeks to Jettison Its Historic Purpose of Supporting NRA Charitable Programs”
FALSE
Since the 1990s, the Foundation has supported hundreds of charitable programs nationwide, many of which have no corporate affiliation with the NRA. These include Boy Scouts troops and councils, 4-H groups, Olympic-level marksmanship programs, local law enforcement training initiatives, and other community-based efforts.
The Foundation also continues to fund eligible charitable programs operated by the NRA, such as the Eddie Eagle Program, Hunter Education, and shooting competitions, subject to grant policies and legal requirements.
(Source: 2024 Form 990)
The Foundation has not abandoned, and does not intend to abandon, funding charitable programs operated by the NRA and similar groups. It will continue to fund such programs in a manner consistent with its mission, internal policies, and applicable law. In fact, in 2026 the Foundation has funded millions in grants to the NRA’s charitable programs.
Since the 1990s, the Foundation has supported hundreds of charitable programs nationwide, many of which have no corporate affiliation with the NRA. These include Boy Scouts troops and councils, 4-H groups, Olympic-level marksmanship programs, local law enforcement training initiatives, and other community-based efforts.
The Foundation also continues to fund eligible charitable programs operated by the NRA, such as the Eddie Eagle Program, Hunter Education, and shooting competitions, subject to grant policies and legal requirements.
(Source: 2024 Form 990)
The Foundation has not abandoned, and does not intend to abandon, funding charitable programs operated by the NRA and similar groups. It will continue to fund such programs in a manner consistent with its mission, internal policies, and applicable law. In fact, in 2026 the Foundation has funded millions in grants to the NRA’s charitable programs.
CLAIM
The Foundation “Intends to Hijack the NRA’s Trademark”
The Foundation “Intends to Hijack the NRA’s Trademark”
FALSE
The Foundation’s legal name is The NRA Foundation, Inc. It has used this name continuously since its formation in 1990—more than 35 years ago.
The NRA did not previously object to the Foundation’s use of its legal name, nor did it seek payment related to that use prior to the current dispute. The Foundation disputes that the NRA has the right to do so now.
The Foundation’s legal name is The NRA Foundation, Inc. It has used this name continuously since its formation in 1990—more than 35 years ago.
The NRA did not previously object to the Foundation’s use of its legal name, nor did it seek payment related to that use prior to the current dispute. The Foundation disputes that the NRA has the right to do so now.
CLAIM
“All or Substantially All” Funds Raised by the Foundation Were Raised by the NRA or Through NRA Trademarks
“All or Substantially All” Funds Raised by the Foundation Were Raised by the NRA or Through NRA Trademarks
FALSE
The Foundation funds 100% of its own fundraising efforts. This historically included paying the salaries and benefits of staff involved in Foundation fundraising activities, including NRA employees who support those efforts.
Because the NRA is not a 501(c)(3) organization, it cannot itself solicit tax-deductible charitable donations. Donors seeking tax-deductible contributions must donate to a qualified charitable organization such as the Foundation, which is required to retain control and discretion over the use of those funds until they are applied to eligible charitable purposes.
The Foundation funds 100% of its own fundraising efforts. This historically included paying the salaries and benefits of staff involved in Foundation fundraising activities, including NRA employees who support those efforts.
Because the NRA is not a 501(c)(3) organization, it cannot itself solicit tax-deductible charitable donations. Donors seeking tax-deductible contributions must donate to a qualified charitable organization such as the Foundation, which is required to retain control and discretion over the use of those funds until they are applied to eligible charitable purposes.
The Foundation remains committed to fulfilling its charitable mission in a lawful, transparent, and responsible manner.
The Foundation Board and management continue to exercise oversight and discretion of its 501(c)(3) funds raised, consistent with nonprofit law, regulatory requirements, and the Foundation’s governing documents, with the goal of protecting donor intent, charitable assets, and the Foundation’s tax-exempt status.
The Foundation remains committed to fulfilling its charitable mission in a lawful, transparent, and responsible manner.
The Foundation Board and management continue to exercise oversight and discretion of its 501(c)(3) funds raised, consistent with nonprofit law, regulatory requirements, and the Foundation’s governing documents, with the goal of protecting donor intent, charitable assets, and the Foundation’s tax-exempt status.