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The 1791 Foundation Inc

EIN 52-1710886 · Columbia, MO

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthGood78 out of 100GovernanceStrong95 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

SUPPORT FIREARM-RELATED PUBLIC INTEREST ACTIVITIES TO DEFEND AND FOSTER THE SECOND AMENDMENT RIGHT OF LAW-ABIDING AMERICANS. PROMOTE FIREARMS AND HUNTING SAFETY, ENHANCE MARKSMANSHIPS SKILLS OF SHOOTING SPORTS PARTICIPANTS, AND EDUCATE THE GENERAL PUBLIC ABOUT FIREARMS IN THEIR HISTORIC, TECHNOLOGICAL AND ARTISTIC CONTEXT.

Income
$42.5 million
Spending
$32.3 million
Spent on programs
63%
Reserves
4.5 months of spending
Largest source of income
donations and private grants, 51%
Employees
0
Volunteers
7,000
Highest pay
$1.2 million, ex officio until 01/31/2024

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Good: 78 out of 100. Higher than 66% of charities in its peer group (crime and legal services, $10m to $100m).

  • Reserves

    20 of 35

    Spendable reserves would cover 4.5 months of spending.

  • Debt

    20 of 20

    It owes 5% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 24% of income.

  • Income trend

    15 of 15

    Income rose 24% on the year before.

  • Spending floor

    8 of 15

    63% of spending went to programs and raising each dollar of donations cost 35 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 95 out of 100. Higher than 27% of charities in its peer group (crime and legal services, $10m to $100m).

  • Independent board

    25 of 25

    13 of 13 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    0 of 5

    Reports no independent review process for its chief executive's pay.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (2)
  1. $20.3 million spent. THE NRA FOUNDATION FINANCIALLY SUPPORTS PROGRAMS THAT PROVIDE DIRECT COMMUNITY SUPPORT, INCLUDING: EDDIE EAGLE GUNSAFE PROGRAM FOR CHILDREN; PARTNERS IN SHOOTING, WORKING WITH INDIVIDUALS WITH PHYSICAL DISABILITIES IN THE SHOOTING SPORTS; REFUSE TO BE A VICTIM PROGRAM TRAINING WOMEN ON HOW TO AVOID BEING THE VICTIM OF A CRIME; WILDLIFE AND NATURAL RESOURCE CONSERVATION GOALS, SUCH AS HUNTERS FOR THE HUNGRY; ENVIRONMENT CONSERVATION AND HUNTING OUTREACH (ECHO); YOUTH HUNTER EDUCATION CHALLENGE (YHEC); NATIONAL SCHOOL SHIELD; BASIC FIREARMS TRAINING AND SAFETY COURSES; MARKSMANSHIP QUALIFICATION PROGRAMS; INSTRUCTOR AND RANGE SAFETY OFFICER CERTIFICATIONS; AND LAW ENFORCEMENT TRAINING. BOY SCOUTS AND 4-H GROUPS ARE AMONG THE MOST FREQUENT RECIPIENTS OF FUNDING - FOR MERIT BADGE, HUNTER EDUCATION AND SAFETY TRAINING. NUMEROUS PROGRAMS BENEFIT MEN, WOMEN AND YOUTH ACROSS THE COUNTRY.
  2. $63,799 spent. THE NRA FOUNDATION'S NATIONAL FIREARMS LAW SEMINAR IS CONDUCTED ANNUALLY AND IS AN OPPORTUNITY FOR ATTORNEYS WHO REPRESENT FIREARMS OWNERS AND FIREARMS-RELATED BUSINESSES TO MEET AND DISCUSS LEGAL ISSUES AND THEORIES RELEVANT TO THIS EXPANDING AREA OF THE LAW. A NATIONALLY-RENOWNED FACULTY IS ALWAYS ON HAND TO ADDRESS A BROAD RANGE OF FIREARMS-RELATED ISSUES.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2024.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since April 1991.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.