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2019 Nevada Revised Statutes
Chapter 82 - Nonprofit Corporations
NRS 82.021 - “Corporation for public benefit” defined.
Universal Citation: NV Rev Stat § 82.021 (2019)
“Corporation for public benefit” is a corporation formed or existing pursuant to this chapter that:
1. Is recognized as exempt under section 501(c)(3) of the Internal Revenue Code in effect on October 1, 1991, future amendments to that section and the corresponding provisions of future internal revenue laws; or
2. Is organized for a public or charitable purpose and which upon dissolution must distribute its assets to the United States, a state, or a person which is recognized as exempt under section 501(c)(3) of the Internal Revenue Code as amended.
(Added to NRS by 1991, 1256; A 1993, 990)
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