
Further, according to its Internal Revenue Service filings for this time frame, CMP reported earning $49.8 million in interest and dividends from its investment account. CMP also sold commercial ammunition and memorabilia, which, according to the same documents, generated $76.4 million in revenue. The primary source of CMP's revenues from fiscal years 2008 through 2017 was from the sale of surplus rifles, which, according to CMP's internal financial documents, generated $196.8 million in revenue. Per the MOU, the Army's Tank-automotive and Armaments Command oversees the Army's costs and reimbursements from CMP for certain costs associated with storing, transporting, and administering the transfer of surplus firearms. To address requirements for selling surplus firearms, CMP uses a combination of procedures, including an application requiring prospective customers to provide proof of citizenship and age, among other things, and a check against the National Instant Criminal Background Check System. Both organizations established procedures to carry out the transfer of surplus Army firearms as identified in a 2016 Memorandum of Understanding (MOU) and a 2018 Memorandum of Agreement, both between the Army and CMP. The Army and CMP have established procedures to address federal requirements for the transfer and sale of surplus firearms. CMP also charges fees for individuals to participate in some of its programs. CMP is required to give priority to activities that benefit firearms safety, training, and competition for youth and that reach as many youth participants as possible.

citizens in marksmanship promotes practice and safety in the use of firearms and sells surplus Army firearms (see figure), ammunition, repair parts, and other supplies. The Civilian Marksmanship Program (CMP) is a federally chartered, nonprofit corporation that, among other things, instructs U.S.
