December 28, 2023
I am writing to share on of the significant activities that Tennessee Firearms Association and its new affiliate the Tennessee Firearms Foundation have been doing for the last few years. This activity is litigation.
Over the last few years, TFA has significantly increased its involvement and expenses related to federal and state litigation. For example, TFA was filed with other similar entities an amicus brief in the landmark Supreme Court ruling in New York State Rifle and Pistol Association v. Bruen (20-843) in which the Supreme Court ultimately issued the ruling that has become the lightning rod for challenging state and federal "gun control" laws across the nation.
More recently we joined in an amicus brief with the United States Supreme Court in the pending appeal of United States, v. Rahimi (22-915) which challenges whether the federal prohibition regarding individuals subject to an "order of protection" may possess a firearm. We joined in an federal amicus brief on bump stocks, pistol braces and even social media censorship.
At the state level, several TFA members in their individual capacities, as well as Gun Owners of America and Gun Owners Foundation, as representative plaintiffs, are represented by John Harris, as an attorney, in a lawsuit filed in Gibson County, Tennessee, in which Bill Lee, as governor, and Jonathan Skrmetti, as the state's Attorney General, are sued in a declaratory judgment action. In that lawsuit the Plaintiffs are asking a "three judge panel" to declare that Tennessee's statute which prohibits any firearms in parks, greenways and campgrounds to be unconstitutional. The Plaintiffs also seek a declaratory ruling that Tennessee "carry with intent to go armed" statute is likewise unconstitutional.
This litigation is necessary because Tennessee's Legislature as well as Congress have callously refused to repeal existing laws, regulations, ordinances, and executive orders which violate the Second Amendment as well as the Tennessee Constitution.
These litigation efforts are likely to increase. They are also time consuming and expensive to pursue.
Many of you have been regular member contributors to TFA's prior communications about these litigation efforts and funding needs. In the past, those supplemental member contributions have been made to the TFA which is a 501(c)(4) and you can still contribute for that purpose.
However, many of you have asked for the TFA to establish a 501(c)(3) charity so that donations for some activities would be tax deductible. As of May 2023, we established the Tennessee Firearms Foundation, Inc., which is a 501(c)(3) charity. Donations to the TFF are fully tax deductible!
You might ask why are there two ways to donate? Sadly, the answer is the laws by Congress and IRS interpretations which place some limits on how a charity can engage in litigation. The litigation must be "public interest" litigation. That restriction does not apply to donations made to a 501(c)(4) like the TFA itself. That means that there are instances where the TFF can be involved, there are instances where the TFA can be involved, and there are some instances where both can be involved.
If you would like to help fund the current and anticipated litigation, you have several options. One of the options, TFF, can provide you with year end tax benefits. We are thankful for whatever choice you make.
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