Nev. Admin. Code § 361.38 — 361.38

NAC 361.038    Requirements to receive credit for donations to certain museums. ( NRS 360.090 , 361.068 ,
361.186 )    For a
taxpayer to receive a credit for a donation to a museum that provides exhibits
specifically related to nature or a museum that provides exhibits specifically
related to children, such a museum must be operated by an organization that:
1.  Qualifies for exemption from taxation
pursuant to section 501(c)(3) of the Internal Revenue Code; and
2.  The net earnings of which do not inure to
the benefit of any private shareholder or other person.
(Added to NAC by Tax Comm’n by R047-01, eff. 12-17-2002)