Nev. Admin. Code § 363A.400 — 363A.400

NAC 363A.400    Exemption of Indian tribes, nonprofit organizations and political
subdivisions. ( NRS
360.090 , 363A.070 )
1.  An Indian tribe, a nonprofit organization
or a political subdivision is exempt from the provisions of NRS 363A.130 , regardless of
whether the Indian tribe, nonprofit organization or political subdivision files
a written election pursuant to NRS
612.565 or 612.570 .
2.  Any person who claims to be a nonprofit
organization exempt from the provisions of NRS 363A.130 shall, upon the
request of the Department:
(a) If the person does not claim to be an exempt
religious organization, provide to the Department a letter from the Internal
Revenue Service indicating that the person has qualified as a tax-exempt
organization pursuant to 26 U.S.C. § 501(c); or
(b) If the person claims to be an exempt religious
organization, provide to the Department such records as the Department deems
necessary to demonstrate that the person meets the criteria to qualify as a
religious organization pursuant to 26 U.S.C. § 501(c) and any federal
regulations relating thereto.
(Added to NAC by Tax Comm’n by R205-03, eff. 12-4-2003)