TY 2018 Form 990 Schedule O

efile Public Visual Render ObjectId: 201923189349313127 - Submission: 2019-11-14 TIN: 23-7367534

SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
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Attach to Form 990 or 990-EZ.
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Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2018

Open to Public
Inspection

Name of the organization

NRA SPECIAL CONTRIBUTION FUND

Employer identification number

23-7367534

Return Reference	Explanation
FORM 990, PART I, LINE 1	NRA SPECIAL CONTRIBUTION FUND PROVIDES EDUCATION AND TRAINING IN FIREARMS SAFETY, MARKSMANSHIP, AND WILDLIFE CONSERVATION THROUGH THE NRA WHITTINGTON CENTER NEAR RATON, NEW MEXICO. DISCLOSURE FOR CLARITY AND TRANSPARENCY OF THE NRA COMPLETE CORPORATE STRUCTURE. THE NRA IS A 501(C)(4) MEMBERSHIP ASSOCIATION WITH FOUR 501(C)(3) PUBLIC CHARITIES AND A 527 POLITICAL ACTION COMMITTEE, WHICH IS A SEPARATE SEGREGATED FUND. THE FOUR CHARITIES AFFILIATED WITH THE NRA ARE NRA CIVIL RIGHTS DEFENSE FUND, NRA FOUNDATION INC, NRA FREEDOM ACTION FOUNDATION, AND NRA SPECIAL CONTRIBUTION FUND DBA WHITTINGTON CENTER. THE POLITICAL ACTION COMMITTEE IS THE NRA POLITICAL VICTORY FUND. SEE SCHEDULE R, PART II.
FORM 990, PART VI, SECTION B, LINE 11B	FORM 990 IS REVIEWED BY THE EXTERNAL AUDITING FIRM AND AVAILABLE FOR REVIEW BY THE BOARD OF TRUSTEES BEFORE IT IS FILED WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C	THE ORGANIZATION TAKES CONFLICTS OF INTEREST VERY SERIOUSLY AND UTILIZES A STATEMENT OF CORPORATE ETHICS AND UPDATED CONFLICT OF INTEREST POLICY. TO MONITOR AND ENFORCE COMPLIANCE WITH CORPORATE POLICIES, ANNUAL FILINGS MUST BE PROVIDED TO NRA OFFICE OF THE SECRETARY AND GENERAL COUNSEL AND REVIEWED REGULARLY AND CONSISTENTLY.
FORM 990, PART VI, SECTION C, LINE 19	GOVERNING DOCUMENTS, AUDITED FINANCIAL STATEMENTS, AND ANNUAL REPORTS ARE AVAILABLE UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6014(D). THE ORGANIZATION DOES NOT MAKE INTERNAL OPERATING POLICIES AVAILABLE TO THE GENERAL PUBLIC.
FORM 990, PART X, LINE 25	NRA SPECIAL CONTRIBUTION FUND DOES BUSINESS AS THE WHITTINGTON CENTER IN RATON, NEW MEXICO. THE NRA TRANSFERRED THE RATON LAND TO NRA SPECIAL CONTRIBUTION FUND WITH A PROMISSORY NOTE ON SEPTEMBER 25, 1975. NRA SPECIAL CONTRIBUTION FUND OWES A LIABILITY OF $6,639,073 TO THE NRA FOR PRINCIPAL AND INTEREST ON THE PROMISSORY NOTE, WHICH IS REGISTERED WITH COLFAX COUNTY, NEW MEXICO. THESE RELATED PARTY TRANSACTIONS ARE FULL DISCLOSED. SEE SCHEDULE D, PART X, LINE 1 FOR DISCLOSURE OF NRA SPECIAL CONTRIBUTION FUND'S NOTE TO THE NRA, AND SEE SCHEDULE R, PART V, LINE 2 FOR DISCLOSURE OF INTEREST PAID TO THE NRA DURING THE YEAR.
FORM 990, PART XI, LINE 9:	CHANGE IN VALUE OF SPLIT INTEREST AGREEMENT. -55,058.

Return Reference

Explanation

FORM 990, PART I, LINE 1

NRA SPECIAL CONTRIBUTION FUND PROVIDES EDUCATION AND TRAINING IN FIREARMS SAFETY, MARKSMANSHIP, AND WILDLIFE CONSERVATION THROUGH THE NRA WHITTINGTON CENTER NEAR RATON, NEW MEXICO. DISCLOSURE FOR CLARITY AND TRANSPARENCY OF THE NRA COMPLETE CORPORATE STRUCTURE. THE NRA IS A 501(C)(4) MEMBERSHIP ASSOCIATION WITH FOUR 501(C)(3) PUBLIC CHARITIES AND A 527 POLITICAL ACTION COMMITTEE, WHICH IS A SEPARATE SEGREGATED FUND. THE FOUR CHARITIES AFFILIATED WITH THE NRA ARE NRA CIVIL RIGHTS DEFENSE FUND, NRA FOUNDATION INC, NRA FREEDOM ACTION FOUNDATION, AND NRA SPECIAL CONTRIBUTION FUND DBA WHITTINGTON CENTER. THE POLITICAL ACTION COMMITTEE IS THE NRA POLITICAL VICTORY FUND. SEE SCHEDULE R, PART II.

FORM 990, PART VI, SECTION B, LINE 11B

FORM 990 IS REVIEWED BY THE EXTERNAL AUDITING FIRM AND AVAILABLE FOR REVIEW BY THE BOARD OF TRUSTEES BEFORE IT IS FILED WITH THE IRS.

FORM 990, PART VI, SECTION B, LINE 12C

THE ORGANIZATION TAKES CONFLICTS OF INTEREST VERY SERIOUSLY AND UTILIZES A STATEMENT OF CORPORATE ETHICS AND UPDATED CONFLICT OF INTEREST POLICY. TO MONITOR AND ENFORCE COMPLIANCE WITH CORPORATE POLICIES, ANNUAL FILINGS MUST BE PROVIDED TO NRA OFFICE OF THE SECRETARY AND GENERAL COUNSEL AND REVIEWED REGULARLY AND CONSISTENTLY.

FORM 990, PART VI, SECTION C, LINE 19

GOVERNING DOCUMENTS, AUDITED FINANCIAL STATEMENTS, AND ANNUAL REPORTS ARE AVAILABLE UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6014(D). THE ORGANIZATION DOES NOT MAKE INTERNAL OPERATING POLICIES AVAILABLE TO THE GENERAL PUBLIC.

FORM 990, PART X, LINE 25

NRA SPECIAL CONTRIBUTION FUND DOES BUSINESS AS THE WHITTINGTON CENTER IN RATON, NEW MEXICO. THE NRA TRANSFERRED THE RATON LAND TO NRA SPECIAL CONTRIBUTION FUND WITH A PROMISSORY NOTE ON SEPTEMBER 25, 1975. NRA SPECIAL CONTRIBUTION FUND OWES A LIABILITY OF $6,639,073 TO THE NRA FOR PRINCIPAL AND INTEREST ON THE PROMISSORY NOTE, WHICH IS REGISTERED WITH COLFAX COUNTY, NEW MEXICO. THESE RELATED PARTY TRANSACTIONS ARE FULL DISCLOSED. SEE SCHEDULE D, PART X, LINE 1 FOR DISCLOSURE OF NRA SPECIAL CONTRIBUTION FUND'S NOTE TO THE NRA, AND SEE SCHEDULE R, PART V, LINE 2 FOR DISCLOSURE OF INTEREST PAID TO THE NRA DURING THE YEAR.

FORM 990, PART XI, LINE 9:

CHANGE IN VALUE OF SPLIT INTEREST AGREEMENT. -55,058.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2018

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