NAC240A.010. Interpretation of terms used in NRS 240A.030.

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As used in NRS 240A.030:

     1. “Employee” does not include independent contractors or persons rendering professional services to an employer on a fee, retainer or contract basis.

     2. “Nonprofit organization which qualifies as a tax-exempt organization pursuant to 26 U.S.C. § 501(c)” means a nonprofit organization that:

     (a) Is incorporated as a nonprofit corporation pursuant to chapter 81 or 82 of NRS; and

     (b) Has received a determination letter from the Internal Revenue Service indicating that the organization is exempt from taxation pursuant to section 501(c) of the Internal Revenue Code.

(Added to NAC by Sec’y of State by R136-13, eff. 3-28-2014)

                    
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