Nev. Rev. Stat. § 82A.040

Current through 82nd (2023) Legislative Session Chapter 535 and 34th (2023) Special Session Chapter 1 and 35th (2023) Special Session Chapter 1
Section 82A.040 - "Contribution" defined
1. "Contribution" means the promise or grant of any money or property of any kind or value.
2. The term does not include any:
(a) Bona fide fees; or
(b) Dues or assessments paid by members, if the membership is not conferred solely as a consideration for making a contribution in response to a solicitation.
3. Nothing in this section shall be construed to require a contribution to be tax deductible pursuant to the provisions of section 170 of the Internal Revenue Code, 26 U.S.C. § 170.

NRS 82A.040

Added to NRS by 2015, 2248; A 2021, 224
Amended by 2021, Ch. 54,§2, eff. 10/1/2021.
Added by 2015, Ch. 400,§8, eff. 10/1/2015.