Celebrating 30 years of helping you give wisely
America's most independent,
assertive charity watchdog

National Rifle Association (NRA) Foundation

CharityWatch report issued
February 2024

CharityWatch Grade

Contact Information

National Rifle Association (NRA) Foundation
11250 Waples Mill Rd
Fairfax, VA 22030

Other Names

Friends of NRA
NRA Foundation

Tax Status


Stated Mission

Support firearm-related public interest activities to defend & foster the Second Amendment rights of law-abiding Americans; promote firearms & hunting safety; enhance marksmanship skills of shooting sports participants; and educate the general public about firearms in their historic, technological & artistic context.

View similar charities
Data based on Fiscal Year Ended 12/31/2022

*Why a Question Mark Rating?

CharityWatch currently has concerns about this organization and/or is unable to provide complete rating information due to the organization's nondisclosure of financial information. Please see the Analysts' Notes section for a more detailed explanation.

Governance & Transparency

CharityWatch evaluates certain criteria related to a charity's Governance and Transparency. Donors may want to consider a charity's willingness to be open and transparent with CharityWatch to be a good litmus test for determining its commitment to public accountability.
National Rifle Association (NRA) Foundation
does not meet governance benchmarks.
National Rifle Association (NRA) Foundation
meets transparency benchmarks.

CharityWatch Governance Concerns

See Analysts' Notes for Explanation
Provides Financial Information
Audit Accessibility
Governance: Policies
Reports regularly & consistently monitoring & enforcing compliance with a written Conflict of Interest Policy
Reports required, annual disclosure by officers, directors, and key staff of interests that could give rise to conflicts
Reports having a written Whistleblower Policy
Reports having a written Document Retention and Destruction Policy
Governance: Financials
Reports providing copy of tax form to all board members prior to filing it with IRS
Reports that financial statements were audited by an independent accountant
Governance: Board of Directors
Reports at least 5 voting board members
51% or more of voting board members reported as independent
Reports documenting minutes of board and board committee meetings
Privacy Policy
Privacy Policy Opt-Out Policy  

  Name Title Compensation
1 Wayne R. LaPierre Ex-Officio $1,171,699
  Note: Compensation paid by NRA. Wayne LaPierre announced his resignation as chief executive of the NRA, effective January 31, 2024.
2 Tyler Schropp Executive Director $854,219
3 Craig B Spray Treasurer (Until 01/15/2021) $467,500
Name: Wayne R. LaPierre
Title: Ex-Officio
Compensation: $1,171,699
Note: Compensation paid by NRA. Wayne LaPierre announced his resignation as chief executive of the NRA, effective January 31, 2024.
Name: Tyler Schropp
Title: Executive Director
Compensation: $854,219
Name: Craig B Spray
Title: Treasurer (Until 01/15/2021)
Compensation: $467,500

CharityWatch Analysts perform an in-depth analysis of charities' audited financial statements and IRS tax filings, and often review other documents such as state filings, annual reports, and fundraising contracts during their evaluations. Below are select notes that CharityWatch believes may be of interest to donors.

CharityWatch has issued a "?" rating for the National Rifle Association (NRA) Foundation for its fiscal 2022 reporting year due to concerns related to its governance practices, which may impact the reliability of the NRA Foundation's financial reporting. CharityWatch has also issued a Governance Exception to the NRA Foundation due to the legal action brought by the Office of the Attorney General for the District of Columbia, as well as the ongoing legal action against the NRA, a related organization, by the New York State Attorney General.

CharityWatch issues a separate rating for the National Rifle Association (NRA), a 501(c)(4) tax-exempt social welfare organization.

Please read Related CharityWatch Articles for additional information.

According to the NRA Foundation's Audited Financial Statements for the fiscal year ended December 31, 2022 (Note 8, Commitments And Contingencies):

"On August 6, 2020, the District of Columbia Attorney General (the "DCAG") filed an action against the NRA and the NRA Foundation alleging that the NRA improperly diverted funds from the NRA Foundation and that the NRA Foundation failed to act independently from the NRA. The DCAG also alleged that the NRA Foundation failed to implement appropriate controls and protocols in relation to the funds."

"At the outset the DCAG asserted two faulty causes of action against the NRA for a 'constructive trust' -- a device that exists only as a remedy, but not a cause of action. As a result, the two original causes of action against the NRA were dismissed on that basis in December 2020."

"On July 16, 2021, however, the DCAG amended his complaint to name the NRA as a defendant in the claims previously asserted against the NRA Foundation. The two statutory claims are for alleged (i) exceeding or abusing the authority conferred by law in violation of the District's Nonprofit Corporation Act, D.C. Code...29-412.20(a)(1)(B); and (ii) continuing to act contrary to nonprofit purposes in violation of the District's Nonprofit Corporation Act, D.C. Code...29-412.20(a)(1)(C). The complaint also asserts a common law claim for alleged violation of nonprofit purposes."

"The DCAG continues to seek a constructive trust over funds in the NRA's possession that the DCAG alleges belong to the NRA Foundation. The relief the DCAG seeks against the NRA Foundation includes: (i) modifying the NRA Foundation's governance policies to ensure independence from the NRA; (ii) appointing a court-supervised independent receiver to oversee the modification of the NRA Foundation's governance policies and monitor all the NRA Foundation's financial decisions and transactions; and (iii) requiring the NRA Foundation's Board of Trustees and officers to undergo charitable nonprofit corporate governance training."

"Fact discovery was completed in May 2022. Expert discovery was completed in October 2022. Discovery was reopened for a limited purpose (pertaining to the NRA Foundation's records related to grants to the NRA) until April 30, 2023. A mediation, which is mandatory under applicable rules, is scheduled for September 13, 2023. A two-week bench trial is scheduled for January 16, 2024. At this stage it is not possible to evaluate the likelihood of any particular outcome or estimate the amount or range of any potential loss with any reasonable degree of certainty." 

According to the NRA Foundation's Audited Financial Statements for the fiscal year ended December 31, 2022 (Note 9, Related Parties):

"The Foundation is affiliated with the NRA by virtue of the control vested with the NRA's Board of Directors to appoint the Trustees of the Foundation. The Foundation has received certain benefits from this affiliation at no cost, among which are various administrative and support services. Management has determined that the fair value of these benefits is minimal, and accordingly, no amounts are reflected in these financial statements."

"The Foundation reimburses the NRA for certain expenses, such as salaries, benefits, and general operating expenses, paid by the NRA on the Foundation's behalf. These expenses totaled $9,694,495 and $8,621,074 for the years ended December 31, 2022 and 2021, respectively. As of December 31, 2022, and 2021, $1,158,701 and $1,373,052, respectively, was owed to the NRA and included in due to affiliates for reimbursements and pass through funds still held by the Foundation. $28,718,687 and $35,249,029 of funds that are designated for the NRA as beneficiary are included in investments and net assets with donor restrictions as of December 31, 2022 and 2021."

"The Foundation funded certain qualified NRA programs with grants totaling $6,367,910 and $4,819,586 for the years ended December 31, 2022 and 2021, respectively..."

Related External Articles

NRA names new leadership to replace former CEO found liable for wrongly spending millions
N.R.A. Stung by Corruption Verdict Tied to Millions of Misspent Dollars
Trial over lavish NRA spending nears jury, Wayne LaPierre’s lawyer calls it a political witch hunt
New York jury begins deliberations in NRA civil corruption trial
Lawsuit accusing NRA of lavish misspending now heads to jury
Lawyers in N.R.A. Trial Deliver Closing Arguments, Sending Case to Jury
Attorney General James Announces Settlement with Former NRA Senior Strategist on Eve of Trial
NRA Donors Revive Near-Dead Lawsuit by Finding New Lawyers (1)
How Suspended Lawyer Derailed NRA Donors’ $1 Billion Claim (1)
Fleet of 52 school buses travels to Sen. Ted Cruz's home in youth gun violence protest
Fleet of school buses formed like rifle protests gun violence against children at Ted Cruz’s home
52 buses carrying belongings of young gun violence victims drive to Ted Cruz's home
52 School Buses — a Mile in Length — Traveled to Ted Cruz's Home Carrying Items from School Shooting Victims
Group sends 'mile-long convoy' of buses to Sen. Ted Cruz's office to honor 4,368 children killed by guns
A Mile-Long Procession Of Buses Carried Items From School Shooting Victims To Ted Cruz’s House
Lee Greenwood, After Canceling NRA Appearance, Drops Bomb on Fox News: ‘That Weapon Killed Kids!’
NRA meets in Texas amid protests after school massacre
What to know about the NRA's annual meeting in Houston
Protesters holding photos of shooting victims gather outside NRA convention in Texas
Caught in a storm of criticism and internal strife, the NRA meets in Houston
Judge Blocks NY's Bid to Shutter NRA, But Lawsuit Continues
Judge Rules N.Y. Can't Dissolve NRA
A secret tape made after Columbine shows the NRA's evolution on school shootings
An Apparent Ransomware Hack Puts the NRA in a Bind
NRA Rejoices As SCOTUS Set To Strike Down New York Gun Restrictions
The NRA is being sued for allegedly breaking campaign finance law to back Republicans
Lawsuit alleges Trump, GOP senators took illegally campaign contributions from NRA
The NRA’s ‘First Lady’ Thought Donald Trump Owed Her a Favor. Here’s How That Went
The NRA’s Misfire
A Rift In the Gun World
NY Attorney General James' Statement on Wayne LaPierre's Re-Election to NRA Board
NRA's 'unabated' corruption justifies shutting it down, New York says
The NRA just had a major legal setback. But its hold on the gun-control debate endures.
The lawsuit seeking to impose the 'death penalty' on the NRA, explained
NRA’s Bankruptcy Tossed Out in Setback for Gun Group’s Planned Move to Texas
Judge dismisses NRA's bankruptcy petition, allowing New York AG lawsuit to move forward
NRA faces internal woes as it girds for new gun control fight
The NRA declares bankruptcy: 5 questions answered
Judge rejects NRA bid to end or move New York lawsuit seeking its closure
Judge refuses to dismiss New York AG's lawsuit against NRA
NRA Trying To Change Venue With Bankruptcy Filing
National Rifle Association, at center of heated national gun debate, files for Chapter 11 bankruptcy protection
N.R.A. Declares Bankruptcy and Seeks to Exit New York
Out of the Spotlight, D.C. Case Targets Abuses by NRA Charity
NRA reports alleged misspending by current and former executives to IRS
DC Attorney General Sues NRA Foundation for Diverting Charitable Funds to Support Wasteful Spending by NRA and Its Executives
New York attorney general seeks to dissolve NRA
Exclusive: NRA has shed 200 staffers this year as group faces financial crisis
Secret Recording Reveals NRA's Legal Troubles Have Cost The Organization $100 Million
New York Deepens Its Investigation Into the N.R.A.
A new Senate report is the latest threat to NRA's tax-exempt status -- and maybe its survival
New York Expands N.R.A. Inquiry to Group's Board Members
NRA chief executive received nearly $4 million retirement payout in 2015
Is the NRA an educational organization? A lobby group? A nonprofit? A media outlet? Yes
NRA Says It Receives Foreign Funds, But None Goes To Election Work
NRA Distances Itself From Curious Russia Trip
New York investigating National Rifle Association's finances
DC attorney general subpoenas NRA financial records in nonprofit investigation
District of Columbia Opens New Investigative Front Into N.R.A.