The NRA is an Exempt Organization. Donations are not deemed charitable donations under Section 501(c)(3) of the Internal Revenue Code, because its policies include advancing a political agenda or advocating for a political purpose. read more
The NRA is a non-profit organization and, as such, does not pay Federal taxes on qualified programs for which it receives income. Many non-profits pay Federal taxes on “unrelated income, which are events or “sales” made for programs, or events, not eligible. read more
The NRA is actually at least 2 groups. The core NRA group is a 501 (c) 3 that is tax exempt however the have an arm that is basically a PAC that does it lobbing arm and it isn’t a tax free group. The money between the two can’t be mixed. read more