Nev. Admin. Code § 368A.480 — 368A.480

NAC 368A.480    Documentation required for exemption of nonprofit organization. ( NRS 368A.140 )    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 Board:
1.  If the person does not claim to be an
exempt religious organization, provide to the Board documentation from the
Internal Revenue Service deemed appropriate by the Board indicating that the
person has qualified as a tax-exempt organization pursuant to 26 U.S.C. §
501(c).
2.  If the person claims to be an exempt
religious organization, or claims to have provided live entertainment entirely
for the benefit of an exempt religious organization, provide to the Board such
records as the Board deems necessary to demonstrate that the person or the
organization for whose benefit the person provided live entertainment meets the
criteria to qualify as a religious organization pursuant to 26 U.S.C. § 501(c)
and any federal regulations relating thereto.
3.  Provide to the Board documentation to
support the number of tickets for admission to 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 Gaming Control Bd. by R223-03, 2-25-2004,
eff. 1-1-2004; A by Gaming Comm’n by R104-15, 11-2-2016)