Although headquartered in Fairfax, Virginia, the NRA is registered as a 501(c)(4) not-for-profit corporation in New York. The group has said it was hoping to use bankruptcy to restructure its operations and shift its nonprofit registration from New York to Texas, where it believed its mission would be more welcome. But the judge said in his ruling that the organization does not need bankruptcy protection to move its nonprofit registration. New York's attorney general Tuesday hailed the judge's decision. "The reality is the rot runs deep," James said on a conference call. "There are ongoing and lingering issues of secrecy and lack of transparency."