Nev. Admin. Code § 240A.010 - Interpretation of terms used in NRS 240A.030

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.


Nev. Admin. Code § 240A.010
Added to NAC by Sec'y of State by R136-13, eff. 3-28-2014

NRS 240A.030, 240A.250

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