Nev. Admin. Code § 368A.480

Current through June 11, 2024
Section 368A.480 - Documentation required for exemption of nonprofit organization

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.

Nev. Admin. Code § 368A.480

Added to NAC by Gaming Control Bd. by R223-03, 2-25-2004, eff. 1-1-2004; A by R104-15A, eff. 11/2/2016
NRS 368A.140