501(c)(3) Purpose Eligibility Requirement

The Friends of NRA Grant Program 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 on the Guidelines webpage

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 Grant Program. An organization that meets the 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 Friends of NRA Grant Program 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 Friends of NRA.

Nonprofit Resources:

The following links are to third party sites unaffiliated with Friends of NRA.

• Society for Nonprofits: Starting a Nonprofit Organization
• IRS federal tax exempt(non-profit) application info, includes links for state non-profit application info

Additionally, the IRS offers the option of 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.

Still Have Questions?

Contact the Grant Department at [email protected] or 800-554-9498