Nevada Administrative Code (Last Updated: January 6, 2015) |
Chapter368A Tax on Live Entertainment |
ADMINISTRATION OF TAX BY DEPARTMENT OF TAXATION |
NAC368A.160. Documentation required for exemption of nonprofit organization.
Latest version.
- 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 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.
(Added to NAC by Tax Comm’n by R212-03, eff. 12-4-2003; A by R196-05, 2-23-2006)