How is the tax-exempt NRA able to endorse candidates?

[SHRED]

Church's can't do this.
issues yes but individual candidates no.

How is the NRA allowed?

[TreasonousBastard]

1. They cheat.

[MichMary]

2. I think unions are tax-exempt also

and they endorse candidates. Same rules apply.

[jberryhill]

3. Typically organizations like this have several entities with separate books

American Red Cross has a for-profit division, for example.

Planned Parenthood does the same thing. The Planned Parenthood Federation of America - the health care organization - is a 501(c)(3). The Planned Parenthood Action Fund - the lobbying organization - is a 501(c)(4). They are separate financial structures.

[PoliticAverse]

7. Yes, the NRA's lobbying entity is the NRA Institute for Legislative Action and

the NRA's pac is the NRA Political Victory Fund.

Note that a 501(c)(3) can as part of their "voter education" activity inform people as to
what candidates' positions on issues are without making endorsements.

[GulfCoast66]

4. We tax income/profit

They are not a business. But when people give to them that is not tax deductible.

Exactly the same (legally, not morally) as the money I give to the ACLU. They are not taxed on it because they are not a business. And I cannot deduct the contribution on my taxes because they engage in partisan activities.

[SHRED]

5. That explains it clearly ...thanks

[The Velveteen Ocelot]

6. Yes, it depends on how the organization is registered, whether under

501(c)(3) or 501(c)(4). Religious and charitable organizations fall under section 501(c)(3) and can receive tax-deductible donations, but social welfare and civic organizations registered under section 501(c)(4) don’t qualify. However, a 501(c)(4) is tax-exempt, even though donations to it are not tax-deductible. A 501(c)(4) also can't participate in political campaigns on behalf of or in opposition to political candidates, but they may engage in some political activities so long as that is not its primary activity. However, any expenditure it makes for political activities may be subject to tax.

[PoliticAverse]

8. That's not exactly correct. Whether an ACLU contribution is tax deductible depends....

on which of the 2 ACLU parts you give the donation to.

Donations to the ACLU Foundation are tax deductible. See:
https://action.aclu.org/content/giving-american-civil-liberties-union-and-american-civil-liberties-union-foundation-what?redirect=node/4577