The National Rifle Association (NRA) is currently a 501(c)(4) organization, defined by the IRS as a social welfare organization. According to the IRS:
"A social welfare organization will jeopardize its exemption under Code section 501(c)(4) if it ceases to operate primarily to further social welfare purposes"
Mass shootings are a public health crisis, and the NRA appears to be exacerbating that crisis. For this and for other reasons, it may be jeopardizing its exemption. The NRA could be a better fit as a 501(c)(3) or a 501(c)(7), and it is in the public interest to see.
An audit can determine the NRA's primary activities and we need to know what these are. Considering the NRA's profound political influence and its influence on legislation in the U.S., they are overdue for an audit.