Nevada § 82A.025 - “Charitable organization” defined

§ 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.