2014 Nevada Revised Statutes
Chapter 82 - Nonprofit Corporations
NRS 82.382 - Charitable contribution defined. [Effective January 1, 2014.]
As used in NRS 82.382 to 82.417, inclusive, unless the context otherwise requires, charitable contribution means a contribution that is recognized as a tax deductible contribution pursuant to the provisions of section 170(c) of the Internal Revenue Code of 1986, 26 U.S.C. 170(c), future amendments to that section and the corresponding provisions of future internal revenue laws.
(Added to NRS by 2013, 719, effective January 1, 2014)
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