Nev. Rev. Stat. § 82A.025

Current through 82nd (2023) Legislative Session Chapter 535 and 34th (2023) Special Session Chapter 1 and 35th (2023) Special Session Chapter 1
Section 82A.025 - "Charitable organization" defined
1. "Charitable organization" means any person who, directly or indirectly, solicits contributions, and who:
(a) The Secretary of the Treasury has determined to be tax exempt pursuant to the provisions of section 501(c)(3) of the Internal Revenue Code, 26 U.S.C. § 501(c)(3);
(b) Is or purports to be established for:
(1) Any benevolent, philanthropic, patriotic, educational, humane, scientific, public health, environmental conservation, civic or other eleemosynary purpose; or
(2) The benefit of law enforcement, firefighting or other public safety personnel; or
(c) In any manner employs:
(1) A charitable appeal as the basis of any solicitation; or
(2) An appeal that suggests there is a charitable reason for the solicitation.
2. The term does not include an organization that is established for and serving bona fide religious purposes.
3. As used in this section, "charitable reason" means:
(a) Any reason described in section 501(c)(3) of the Internal Revenue Code, 26 U.S.C. § 501(c)(3);
(b) Any benevolent, philanthropic, patriotic, educational, humane, scientific, public health, environmental conservation, civic or other eleemosynary reason; or
(c) Any objective that benefits law enforcement, firefighting or other public safety personnel.

NRS 82A.025

Added to NRS by 2015, 2247; A 2021, 224
Amended by 2021, Ch. 54,§1, eff. 10/1/2021.
Added by 2015, Ch. 400,§5, eff. 10/1/2015.