Nev. Admin. Code § 368A.160 — 368A.160

NAC 368A.160    Documentation required for exemption of nonprofit organization. ( NRS 360.090 , 368A.140 )
1.  Any person who claims to be a nonprofit
organization exempt from the provisions of NRS 368A.200 , or any person who
claims to provide live entertainment entirely for the benefit of such a
nonprofit organization, has the burden of proving by a preponderance of the
evidence that the person is exempt from the tax imposed by chapter 368A of NRS.
2.  Any person who claims to be a nonprofit
organization exempt from the provisions of NRS 368A.200 , or any person who
claims to provide live entertainment entirely for the benefit of such a
nonprofit organization, shall, upon the request of the Department, provide to
the Department:
(a) Such records as the Department deems necessary
to demonstrate that the person who claims to be a nonprofit organization or the
organization for whose benefit the person provided live entertainment:
(1) Meets the criteria to qualify as a
religious organization pursuant to 26 U.S.C. § 501(c) and any federal
regulations relating thereto;
(2) Has qualified as a tax-exempt organization
pursuant to 26 U.S.C. § 501(c); or
(3) Is organized or existing under the
provisions of chapter 82 of NRS.
(b) Documentation to support the number of tickets
for admission to the live entertainment offered for sale or other distribution
to patrons, either directly or indirectly through a partner, subsidiary,
client, affiliate or other collaborator.
(Added to NAC by Tax Comm’n by R212-03, eff. 12-4-2003;
A by R196-05, 2-23-2006; R062-15, 11-2-2016)