(a) It shall be unlawful—
(5)
for any person (other than a licensed importer, licensed manufacturer, licensed dealer, or licensed collector)
to transfer, sell, trade, give, transport, or deliver any firearm to any person (other than a licensed importer, licensed manufacturer, licensed dealer, or licensed collector)
who the transferor knows or has reasonable cause to believe does not reside in (or if the person is a corporation or other business entity, does not maintain a place of business in)
the State in which the transferor resides; except that this paragraph shall not apply to
(A) the transfer, transportation, or delivery of a firearm made to carry out a bequest of a firearm to, or an acquisition by intestate succession of a firearm by, a person who is permitted to acquire or possess a firearm under the laws of the State of his residence, and
(B) the loan or rental of a firearm to any person for temporary use for lawful sporting purposes;