Section 82.215 - Exemption from requirements for registration and filing1. A corporation which solicits or intends to solicit charitable contributions as defined in paragraph (b) of subsection 7 of NRS 82.392 may claim an exemption from the requirements of that section as they pertain to registration and filing if:(a) The corporation:(1) Meets the criteria to qualify as a religious organization pursuant to 26 U.S.C. § 501(c) and any federal regulations relating thereto;(2) Solicits a total of not more than 14 persons during each year for which the corporation files an annual list as required by subsection 3 of NRS 82.193; or(3) Directs solicitations only to persons who are related within the third degree of consanguinity or affinity to the officers, directors, trustees or executive personnel of the corporation.(b) The corporation files a statement of exemption on a form prescribed by the Secretary of State.2. A statement of exemption must:(a) Specify the reason for the exemption; and(b) Be filed at the time the corporation files its initial or annual list pursuant to subsection 3 of NRS 82.193.3. The form for a statement of exemption must include, without limitation:(a) The name of the corporation as filed with the Secretary of State;(b) The exact name of the corporation as registered with the Internal Revenue Service, if different from that registered with the Secretary of State;(c) The federal tax identification number of the corporation;(d) The tax exempt status of the corporation;(e) A provision allowing the corporation to indicate one or more of the reasons for exemption as set forth in subsection 1; and(f) The signature of an officer of the corporation certifying, under penalty of perjury, that the information contained in the statement of exemption is true, complete and accurate.Nev. Admin. Code § 82.215
Added to NAC by Sec'y of State by R147-13, eff. 3-28-2014