Nevada Revised Statutes 82A.025 – ‘Charitable organization’ defined
1. ’Charitable organization’ means any person who, directly or indirectly, solicits contributions, and who:
Terms Used In Nevada Revised Statutes 82A.025
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- person: means a natural person, any form of business or social organization and any other nongovernmental legal entity including, but not limited to, a corporation, partnership, association, trust or unincorporated organization. See Nevada Revised Statutes 0.039
(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.
