368A.160 - Documentation required for exemption of nonprofit organization

368A.160. Documentation required for exemption of nonprofit organization

1. 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, has the burden of proving by a preponderance of the evidence that the person is exempt from the tax imposed by chapter 368A of NRS.

2. 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 :

(a) 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.

(b) Documentation to support the number of tickets for admission to the 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 Tax Comm'n by R212-03, eff. 12-4-2003; A by R196-05, 2-23-2006; A by R062-15A, eff. 11-2-2016

NRS 360.090, 368A.140

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