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" defined1. "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.Added to NRS by 2015, 2247; A 2021, 224Amended by 2021, Ch. 54,§1, eff. 10/1/2021.Added by 2015, Ch. 400,§5, eff. 10/1/2015.