The National Rifle Association (NRA) is not a charity in the same way that, say, Red Cross is a charity. The NRA is not a section 501(c)(3) organization. Like section 501(c)(3) organizations, section 501(c)(4) organizations are tax-exempt for federal income tax purposes. However, there is one significant difference: Section 501(c)(4) organizations may engage in lobbying so long as it pertains to the organization's mission. Examples of well-known section 501(c)(4) organizations include the American Civil Liberties Union (ACLU), the American Association of Retired Persons (AARP), and, as noted, the NRA.

Source: Forbes March 08, 2018 14:15 UTC