The target audience is the "to the twelve tribes which are scattered abroad." (James 1:1b) "Twelve tribes" obviously means that the readers are Jewish. It more specifically refers to Jews outside of Palestine.
James is writing to the persecuted church. James tells them "blessed is the one who perseveres under trial." (James 1:12b) The letter is also written to them because they are "being polluted by the world." (James 1: 27b) James also writes to them telling them to treat everyone fairly no matter what their background may be. James also says that faith without action is like not having faith at all. James also says that teachers will be judged harshly.
The world around the Jews at this time is corrupt. The world is trying to get the Jews to to get caught up in their lives here on earth. James is trying to remind them that their worldly lives won't last forever. James is telling them that things here on won't be taken with them to heaven.