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Firearms Policy Coalition, Inc. (FPC) is a 501(c)(4) non-profit organization (EIN 47-2460415). Contributions to FPC are generally not tax-deductible. FPC reasonably estimates that 2% of membership dues are allocable to political or lobbying expenditures annually and cannot be deducted as a trade or business expense under section 162(e) of the Internal Revenue Code.

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