Both URLs and URIs identify resources (which are anything). However, a URL is the term used for an identifier that specifies how to locate the resource.
Let's consider other kinds of identifiers to help make this clear. An ISBN code identifies a book but does not specify how to find it. A Dewey Decimal or Library of Congress number also identifies a book and is also used to organize books in a library -- given the number you can find the book on a shelf in the library.
Getting back to URIs and URLs, a URI that refers to the location or path of a file is by definition a URL.
NSURL can also be used to parse and manipulate URIs that do not locate resources but merely identify them.