A good overview of tax exemption at the Federal level and how to apply it to firearms organizations including firearms organizations and gun clubs under 501(C) and (4).
501(c)(3) of course is the most desirable as not only is it tax exempt but the donors also receive a tax deduction on their donation.
Ms. Shields gave an excellent overview of the requirements for qualification including those for educational and charitable purposes that most firearms related organizations seeking to become a 501(c)(3) tax exempt organization will be qualified.
She also gave an interesting analysis of both if and how much a 501(c)(3) can conduct lobbying activities.
She also covered 501(C)(4) organizations and the IRS has held that a gun range does qualify as a 501C4 social welfare organization based on certain qualifications. Still can do insubstantial political activities but could be taxed on those activities. Can also engage is lobbying as long as it is properly related to their purpose. 501(C)(4)process is generally easier than the 501(c)(3) process.
501(c)(7) organization is tax exemption for clubs and organizations such as private clubs and organizations for non-profit purpose such as for social activities. Nonmember income from the general public can cause issues as limited to 15% of income.
Certainly a useful and practical presentation for attorneys representing gun clubs and organizations.