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2022 Nevada Revised Statutes
Chapter 82A - Solicitation of Contributions
NRS 82A.040 - "Contribution" defined.
Universal Citation: NV Rev Stat § 82A.040 (2022)
1. "Contribution" means the promise or grant of any money or property of any kind or value.
2. The term does not include any:
(a) Bona fide fees; or
(b) Dues or assessments paid by members, if the membership is not conferred solely as a consideration for making a contribution in response to a solicitation.
3. Nothing in this section shall be construed to require a contribution to be tax deductible pursuant to the provisions of section 170 of the Internal Revenue Code, 26 U.S.C. § 170.
(Added to NRS by 2015, 2248; A 2021, 224)
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